BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.2//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: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:20260514T034646 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:20260514T034646 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:20260514T034646 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:20260514T034646 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:20260514T034646 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:20260514T034646 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225815Z LAST-MODIFIED:20250401T044811Z UID:10004704-1751284800-1751284800@sc.cpa SUMMARY:(SSTX179/25) Surgent's 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. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. 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\nUnderstand changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? 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: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level 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/sstx179-25-surgents-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225614Z LAST-MODIFIED:20250401T034113Z UID:10004701-1751284800-1751284800@sc.cpa SUMMARY:(SSAA209/25) Surgent's FASB Update: New and Recent Accounting Standards Updates DESCRIPTION:Event Description\nDesigned for practitioners and their staff\, whether in public accounting or business and industry\, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs)\, and a review of the guidance related to ASC 842\, Leases\, which will be effective in 2022 for private companies. \nDesigned For\nPracticing CPAs and their staff\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and apply the latest FASB Accounting Standards Updates Review key challenges related to ASC 842 implementation \nMajor Subjects\nRecently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa209-25-surgents-fasb-update-new-and-recent-accounting-standards-updates/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225514Z LAST-MODIFIED:20250401T034109Z UID:10004699-1751284800-1751284800@sc.cpa SUMMARY:(SSOT130/25) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security Develop Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles \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 the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans\, non-qualified deferred compensation\, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees\, including: sustainable portfolio withdrawal rates; balancing investments between income and equity\, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security Developing a three-legged retirement stool of employer retirement\, savings\, and Social Security\, and timing the use of the legs of the stool to maximize after tax retirement benefits Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws\, regulations\, and rulings Planning with the new retirement provisions of SECURE Act 2.0 \nInstructions\nNone URL:https://sc.cpa/event/ssot130-25-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225421Z LAST-MODIFIED:20250401T024017Z UID:10004697-1751284800-1751284800@sc.cpa SUMMARY:(SSMG126/25) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nThis past year has shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of our experiences with COVID-19. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the importance of project management in parts of the financial function See how project management can help an individual executive better organize the department Review different types of project management and see which one or ones might be best for the department and organization Explore some of the project management software suited for the small to medium size enterprise \nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssmg126-25-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225413Z LAST-MODIFIED:20250401T022212Z UID:10004696-1751284800-1751284800@sc.cpa SUMMARY:(SSTX183/25) Surgent's Max the Tax: Schedule E DESCRIPTION:Event Description\nYou just received an email from Roni\, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas\, and he will ask you to be his new tax accountant. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\nUnderstand what qualifies as supplemental / rental income on Schedule E Understand what qualifies as expenses to report on Schedule E \nMajor Subjects\nBusiness development Types of properties Rental property use; Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits \nInstructions\nNone URL:https://sc.cpa/event/sstx183-25-surgents-max-the-tax-schedule-e/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225208Z LAST-MODIFIED:20250401T021727Z UID:10004694-1751284800-1751284800@sc.cpa SUMMARY:(SSAA164/25) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nThis year\, not-for-profit entities are preparing to apply critical new standards related to contributions of nonfinancial assets\, leases\, and more. 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 not-for-profit 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 not-for-profit accounting today. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in not-for-profit accounting today Skillfully implement today’s most challenging FASB standards affecting not-for-profits More effectively audit not-for-profit entities through superior knowledge of key accounting issues \nMajor Subjects\nPreparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e.\, ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842\, Leases\, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-25-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225137Z LAST-MODIFIED:20250401T021722Z UID:10004693-1751284800-1751284800@sc.cpa SUMMARY:(SSTX130/25) 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. 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 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\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8 Understand the gig economy and the payroll tax responsibilities associated with it \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 Sect 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Sect 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/sstx130-25-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T225129Z LAST-MODIFIED:20250401T021702Z UID:10004691-1751284800-1751284800@sc.cpa SUMMARY:(SSMG136/25) Surgent's Microsoftr Excelr 2019: Working with Formulas and Functions DESCRIPTION:Event Description\nThis course guides you through creating\, copying and pasting\, reviewing\, and correcting basic and complex formulas in Excel 2019 using step-by-step\, hands-on activities. \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\nDescribe formula and function syntax and create basic formulas Copy/paste and fill formulas Enter formulas on grouped worksheets Use multiple methods to build formulas Apply conditional formatting to formulas’ results Find and correct formula errors using a variety of tools\, such as the Error Checking feature and Trace Error icon\, the Formula Auditing tools\, and the Watch Window \nMajor Subjects\nIdentify basic formula and function syntax Recognize formulas pasted with relative references Select status bar options and sum (AutoSum) for quick calculations Recognize formulas pasted with mixed or absolute references Identify formula results pasted as values Select worksheets for grouping and entering formulas Identify ways to link worksheets and workbooks with 3D formulas Select the insert function button or buttons from the function library to insert functions in formulas Recognize defined names as function arguments Apply conditional formatting to formulas results Identify and correct common errors using the trace error icon and the formula auditing tools Identify and correct circular references Select color-coded cell borders to correct a cell reference error in a formula Identify how to step through a nested formula Identify how to use the Watch Window and other tools to analyze\, protect\, and hide formulas \nInstructions\nNone URL:https://sc.cpa/event/ssmg136-25-surgents-microsoftr-excelr-2019-working-with-formulas-and-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224916Z LAST-MODIFIED:20250401T045225Z UID:10004684-1751284800-1751284800@sc.cpa SUMMARY:(SSTX138/25) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\nExpand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review\, including consideration of risk management \nMajor Subjects\nReview an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA) What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Sect 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness; handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx138-25-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224421Z LAST-MODIFIED:20250401T043913Z UID:10004675-1751284800-1751284800@sc.cpa SUMMARY:(SSTX236/25) Surgent's Comprehensive Guide to Tax Depreciation\, Expensing\, and Property Transactions DESCRIPTION:Event Description\nWith a greater-than-ever 179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions\, these are unprecedented times for businesses to make major asset investments.From the most up-to-date depreciation regulations to inflation adjustments and technical corrections\, this course provides guidance for navigating the complex maze of rules dealing with depreciation\, amortization\, and sales of property. The manual contains a wide range of case types and examples covering common and uncommon situations to illustrate the most important points for CPAs to understand. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize possible tax savings for their clients \nObjectives\nUnderstand the assets subject to depreciation Answer advanced Sect 179 and automobile depreciation questions Comprehend depreciation and MACRS cost recovery Navigate installment sales and reacquisitions Complete cases related to depreciation and sales of assets \nMajor Subjects\nFinal regulations: bonus depreciation and Sect 1031 exchanges Technical correction in Rev. Proc. 2019-13: use it or stand to lose second-year depreciation deductions for luxury automobiles Components for real estate depreciation Depreciation alternatives Rules for Sect 179 depreciation Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) Amortization of research and experimentation costs Depreciating like-kind exchange property Applying Sect 121 and Sect 1031 to the same transfer of property Reacquired installment sale property: calculating potential gain and new basis Understanding Sect 197 amortization issues and handling intangible asset costs Depreciation issues\, tax-deferred exchanges\, conversions of personal property into business property\, and home sale exclusions Compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients\, plus useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx236-25-surgents-comprehensive-guide-to-tax-depreciation-expensing-and-property-transactions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224314Z LAST-MODIFIED:20250401T050221Z UID:10004673-1751284800-1751284800@sc.cpa SUMMARY:(SSAA273/25) Surgent's Surging Auditors: Wally's Warehouse DESCRIPTION:Event Description\nDuring this interactive game\, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up\, interviewing Wally the client\, and performing inventory test counts. After performing the test counts\, participants will evaluate the results. \nDesigned For\nAccounting professionals new to taking inventory observations \nObjectives\nUse your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation; Identify high value questions to ask the client prior to performing the test counts; Perform procedures to test the existence\, completeness\, and accuracy of the physical inventory count; Evaluate the results obtained from the test counts performed \nMajor Subjects\nObservation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained \nInstructions\nNone URL:https://sc.cpa/event/ssaa273-25-surgents-surging-auditors-wallys-warehouse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224312Z LAST-MODIFIED:20250401T050217Z UID:10004672-1751284800-1751284800@sc.cpa SUMMARY:(SSOT133/25) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. 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 good for the organization. This reality has proven to be even more true with the advent of COVID-19. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. The program is focused on organizational success and will concentrate on ways to manage risk and achieve greater productivity. \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 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 Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot133-25-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224209Z LAST-MODIFIED:20250401T052132Z UID:10004669-1751284800-1751284800@sc.cpa SUMMARY:(SSAA180/25) 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 be in compliance with the various standards. Also\, construction engagements are\, in many instances\, more “dangerous” than most lines of business due to the many users of the financial statements (especially considering the impact of COVID-19). In this course\, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety\, both from an underwriting and claims perspective. We will also explore what the surety looks for in order 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\nApply accounting and financial reporting standards to construction contractors \nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The new lease FASB ASC and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa180-25-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T224016Z LAST-MODIFIED:20250401T045725Z UID:10004665-1751284800-1751284800@sc.cpa SUMMARY:(SSTX152/25) 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\nDescribe the process of estate administration\, including the basics of creating the estate Identify the steps to take immediately upon the death of the decedent State the problems and pitfalls associated with the distribution of estate assets Know what to do when faced with legacies of solvent and insolvent estates \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/sstx152-25-surgents-how-to-settle-an-estate-an-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223917Z LAST-MODIFIED:20250401T032005Z UID:10004661-1751284800-1751284800@sc.cpa SUMMARY:(SSAA187/25) Surgent's Disclosures of Risks and Uncertainties DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC)\, there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities. \nDesigned For\nCPAs in need of an overview of the disclosure requirements regarding risks and uncertainties. \nObjectives\nIdentify the scope of transactions included within ASC Topic 275 Recognize when disclosure is required related to accounting estimates Differentiate between concentration areas and whether or not disclosure is required \nMajor Subjects\nRecall the general disclosure requirements relating to risks and uncertainties Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC \nInstructions\nNone URL:https://sc.cpa/event/ssaa187-25-surgents-disclosures-of-risks-and-uncertainties/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223912Z LAST-MODIFIED:20250401T042308Z UID:10004659-1751284800-1751284800@sc.cpa SUMMARY:(SSTX162/25) Surgent's 2023 Tax Update DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of tax reform\, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation. \nDesigned For\nCPAs who need to know the latest tax law changes in all areas of practice \nObjectives\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 Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx162-25-surgents-2023-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223813Z LAST-MODIFIED:20250401T042025Z UID:10004658-1751284800-1751284800@sc.cpa SUMMARY:(SSAA276/25) Surgent's Surging Auditors: Revenue Rush DESCRIPTION:Event Description\nStepping into the shoes of an outside technical consultant\, each participant must perform an ASC 606 assessment for Quality Tiles\, Inc. (QTI)\, a company recently acquired by Home D‚cor and More\, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received\, they will apply guidance in ASC 606\, which can be complex\, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately. \nDesigned For\nAccounting and auditing practitioners who are beginning their careers in public accounting \nObjectives\nRecall the key elements of the 5-step revenue recognition approach under ASC 606 Identify the key information necessary to assess revenue recognition under ASC 606 Assess the appropriateness of revenue recognition approaches \nMajor Subjects\nApplication of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa276-25-surgents-surging-auditors-revenue-rush/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223612Z LAST-MODIFIED:20250401T042214Z UID:10004656-1751284800-1751284800@sc.cpa SUMMARY:(SSTX104/25) Surgent's Review of Form 709 - Gift Tax Return DESCRIPTION:Event Description\nThis course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form. \nDesigned For\nAccounting and Financial Professionals involved in the preparation of individual\, gift\, and information returns \nObjectives\nUnderstand the proper preparation of Form 709 Identify the differing types of gifts\, limits\, and information required on Form 709 \nMajor Subjects\nForm 709\, gift tax reporting\, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion; what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end loaded Sect 529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE) \nInstructions\nNone URL:https://sc.cpa/event/sstx104-25-surgents-review-of-form-709-gift-tax-return/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223517Z LAST-MODIFIED:20250401T042208Z UID:10004655-1751284800-1751284800@sc.cpa SUMMARY:(SSAA264/25) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Prepare to implement the new Yellow Book in an effective and efficient manner Save time by understanding what the new Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa264-25-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223418Z LAST-MODIFIED:20250401T023453Z UID:10004652-1751284800-1751284800@sc.cpa SUMMARY:(SSAA285/25) Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment DESCRIPTION:Event Description\nProfessional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism\, independence\, and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to stay current on AICPA professional standards \nObjectives\nIdentify and understand the requirements of recently issued SASs and SSARS Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality \nMajor Subjects\nAICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31\, 2021 Discussion of new standard on audit evidence effective for years ended December 31\, 2022 Discussion of new standard on auditing accounting estimates and disclosures effective for years ended December 31\, 2023 Discussion of two new standards on use of specialists and information from a pricing service\, and the newly updated risk assessment standard effective for years ended December 31\, 2023 Discussion of standards that are effective beginning in 2025 including those dealing with client acceptance and questions asked of the predecessor auditor\, the partner’s responsibility for engagement quality\, group audits\, conforming changes to compliance auditing\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa285-25-surgents-update-on-recent-aicpa-standard-setting-staying-current-in-a-changing-environment/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223412Z LAST-MODIFIED:20250401T042115Z UID:10004651-1751284800-1751284800@sc.cpa SUMMARY:(SSAA279/25) Surgent's SEC Form 8-K: When to File and What to Disclose DESCRIPTION:Event Description\nThis course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important – generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing\, the relevant disclosures\, and presents a number of examples to help illustrate disclosure of these events. \nDesigned For\nFinancial practitioners who want an overview of the SEC Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the time period in which a Form 8-K must be filed with the SEC Recognize the events that require the filing of a Form 8-K Identify overall disclosure requirements for triggering events requiring 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/ssaa279-25-surgents-sec-form-8-k-when-to-file-and-what-to-disclose/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T223407Z LAST-MODIFIED:20250401T020214Z UID:10004649-1751284800-1751284800@sc.cpa SUMMARY:(SSTX106/25) Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\nIdentify the tax and non-tax advantages and disadvantages of LLCs and partnerships Describe how inside and outside basis is affected by liabilities\, recourse and nonrecourse Discuss the impact of cash and property distributions Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership Complete a case study to improve advocacy skills before the IRS \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs\, including loan guarantee issues\, recourse and nonrecourse debt\, the at-risk basis rules\, and new regulations restricting bottom dollar guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner — Understanding the alternatives Step-up in basis issues — How to make the computations and elections Property transactions between the LLC/LLP and its members or partners — Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible?; See\, in particular\, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest — holding period\, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision \nInstructions\nNone URL:https://sc.cpa/event/sstx106-25-surgents-advanced-critical-tax-issues-for-limited-liability-companies-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T222608Z LAST-MODIFIED:20250401T050916Z UID:10004641-1751284800-1751284800@sc.cpa SUMMARY:(SSTX166/25) Surgent's Individual Tax Planning Ideas DESCRIPTION:Event Description\nWith the far-reaching changes brought about by recent tax reform\, careful planning takes on new importance. This course presents the most important income tax planning ideas wealthy clients and closely held business owners need to consider this year to take advantage of the present and plan for the future. It highlights areas in the income tax return that suggest future opportunities for the individual client. Continuously updated for the latest legislation and IRS guidance. \nDesigned For\nAll practitioners involved in tax planning for individuals who need to go beyond basic tax and financial planning techniques \nObjectives\nIdentify areas where individual taxpayers are not taking full advantage of the Code Know the directions in which taxes are changing or are likely to change and how that affects planning \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 Timely coverage of breaking tax legislation Retirement planning in light of IRA and RMD changes Review of pertinent changes from recent legislation Reading a tax return for developing client-specific tax strategies Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Compensation and fringe benefit issues Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them All in the family: Tax tactics for spouses\, children\, and parents Understanding the environment: what’s new\, what’s expired or expiring\, and what’s likely to change \nInstructions\nNone URL:https://sc.cpa/event/sstx166-25-surgents-individual-tax-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T034646 CREATED:20250331T222512Z LAST-MODIFIED:20250401T023859Z UID:10004640-1751284800-1751284800@sc.cpa SUMMARY:(SSAA261/25) Surgent's Principles of Financial Statement Presentation DESCRIPTION:Event Description\nThis course provides an overview of the key presentation requirements with respect to an entity’s financial statements. This includes a discussion of key principles related to an entity’s overall presentation as well as specific topics with respect to its balance sheet\, income statement\, comprehensive income\, statement of cash flows\, as well as notes to the financial statements. The course also addresses the considerations around changes in accounting principles. The information related to this course is primarily sourced from the Financial Standards Accounting Board’s (FASB) Accounting Standards Codification (ASC). \nDesigned For\nAccounting professionals \nObjectives\nRecognize overall financial statement presentation requirements Identify requirements for discontinued operations and liquidation basis of accounting reporting Determine when certain balance sheet accounts can be offset Identify presentation requirements for the income statement and comprehensive income List the different methods used for statement of cash flow presentation Differentiate between operating\, financing\, and investing activities in the statement of cash flows Identify disclosure requirements with respect to an entity’s accounting policies Recognize the requirements regarding changes in accounting principles \nMajor Subjects\nThe key presentation requirements with respect to an entity’s financial statements ASC topics related to presentation requirements\, with a focus on ASC Topic 205\, ASC Topic 210\, ASC Topic 220\, ASC Topic 225\, ASC Topic 230\, ASC Topic 235\, and ASC Topic 250 Considerations around changes in accounting principles \nInstructions\nNone URL:https://sc.cpa/event/ssaa261-25-surgents-principles-of-financial-statement-presentation/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR