BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.3//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225414Z CREATED:20260806T225413Z LAST-MODIFIED:20260806T225414Z UID:10006552-1814356800-1814356800@sc.cpa SUMMARY:(SSAA249/27) 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/ssaa249-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225717Z CREATED:20260806T225716Z LAST-MODIFIED:20260806T225717Z UID:10006554-1814356800-1814356800@sc.cpa SUMMARY:(SSOT111/27) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n State the general legal rules applicable to business situations\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot111-27-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225814Z CREATED:20260806T225814Z LAST-MODIFIED:20260806T225814Z UID:10006555-1814356800-1814356800@sc.cpa SUMMARY:(SSTX216/27) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Section 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest – Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions – From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions – A thorough understanding of what’s deductible and what’s not; Interest deductions – Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says – No!; Retirement contributions and education credits and deductions; Tax computations – The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx216-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225922Z CREATED:20260806T225922Z LAST-MODIFIED:20260806T225922Z UID:10006557-1814356800-1814356800@sc.cpa SUMMARY:(SSTX189/27) Surgent's What Tax Practitioners Need to Know About Medicare DESCRIPTION:Event Description\nTax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you\, or some of your clients\, have questions relating to Medicare\, this program is a must for you. \nDesigned For\nTax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues \nObjectives\n\nUnderstand who is eligible for Medicare\n Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage \n Ascertain whether private or spousal insurance options are preferable to Medicare \n\nMajor Subjects\nEligibility for Medicare How to apply for Medicare Introduction to Parts A\, B\, C\, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/sstx189-27-surgents-what-tax-practitioners-need-to-know-about-medicare/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230300Z CREATED:20260806T230254Z LAST-MODIFIED:20260806T230300Z UID:10006561-1814356800-1814356800@sc.cpa SUMMARY:(SSTE121/27) Surgent's IT Systems and Data Management DESCRIPTION:Event Description\nExplore the critical intersections between information technology (IT) systems and data management through this specialized CPE course for accounting professionals. This session covers business resiliency and disaster recovery strategies\, change management processes\, and much more. Through interactive discussions and hands-on activities\, participants will learn how to enhance their organization’s IT framework while ensuring robust data collection and storage. Equip yourself to oversee IT systems with confidence and reinforce data integrity and system availability. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain internal control concepts within accounting information systems\, drawing on frameworks such as COSO and COBIT\, to ensure accuracy in financial reporting\, and protect against unauthorized access\n Describe the key components of IT architecture and cloud computing models and deployments\n Recognize the components and functions of enterprise resource planning (ERP) and accounting information systems and describe how these systems integrate and interact within an organization \n Summarize key considerations for business resiliency\, disaster recovery\, continuity plans\, system replication\, impact analysis\, and availability\n Explain the purpose of change management for internal hardware and software applications\, including the associated risks and necessary documentation\n Understand data management processes\, including data collection methods\, storage types (data warehouse\, data lake\, data mart)\, and the data life cycle\n Analyze and utilize data for financial and operational decision-making\, including examining relational databases for integrity\, integrating data from various sources\, and investigating business process models for improvements\n\nMajor Subjects\nKey components of IT architecture Cloud computing models and deployments Enterprise resource planning (ERP) systems Business resiliency and disaster recovery planning Business continuity plans Business impact analysis System availability measures Change management for hardware and software applications Risks and documentation in change management Testing environments and conversion approaches for new information systems Patch management and change control policies Data management processes and lifecycle Data collection methods and storage types Utilizing data for financial and operational decision-making Examining relational databases for integrity Investigating business process models for improvements \nInstructions\nNone URL:https://sc.cpa/event/sste121-27-surgents-it-systems-and-data-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230524Z CREATED:20260806T230523Z LAST-MODIFIED:20260806T230524Z UID:10006564-1814356800-1814356800@sc.cpa SUMMARY:(SSTX322/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/5/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx322-27-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230613Z CREATED:20260806T230613Z LAST-MODIFIED:20260806T230613Z UID:10006566-1814356800-1814356800@sc.cpa SUMMARY:(SSTX263/27) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\n\nBe familiar with the practical issues surrounding Section 754 and its application\n Effectively advise clients on these complex issues\n\nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx263-27-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230814Z CREATED:20260806T230813Z LAST-MODIFIED:20260806T230814Z UID:10006582-1814356800-1814356800@sc.cpa SUMMARY:(SSTX255/27) Surgent's Strategies for Maximizing Social Security Benefits DESCRIPTION:Event Description\nAs the population of the United States ages\, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples\, dependents\, a surviving spouse\, and a divorced individual. \nDesigned For\nTax practitioners who anticipate advising clients with respect to any aspect of the Social Security system and\, particularly\, with respect to the time when a client can/should initiate Social Security benefits distributions \nObjectives\n\nDetermine what options a given client has with respect to initiating Social Security payments\n Identify other factors that could affect a claiming age decision\n Advise divorced clients with respect to their ability to receive Social Security benefits from a former spouse\n Advise married clients regarding their options with respect to maximizing Social Security benefits for the couple and for a surviving spouse\n\nMajor Subjects\nWhen is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent \nInstructions\nNone URL:https://sc.cpa/event/sstx255-27-surgents-strategies-for-maximizing-social-security-benefits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230913Z CREATED:20260806T230913Z LAST-MODIFIED:20260806T230913Z UID:10006583-1814356800-1814356800@sc.cpa SUMMARY:(SSAA128/27) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence DESCRIPTION:Event Description\nDuring a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control)\, performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit\, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nDescribe the characteristics of audit evidence\n Discuss the sources of evidence\n Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls\n Evaluate the sufficiency and appropriateness of evidence obtained during the audit\n\nMajor Subjects\nSAS 142\, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa128-27-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231125Z CREATED:20260806T231124Z LAST-MODIFIED:20260806T231125Z UID:10006588-1814356800-1814356800@sc.cpa SUMMARY:(SSTX128/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx128-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231305Z CREATED:20260806T231305Z LAST-MODIFIED:20260806T231305Z UID:10006590-1814356800-1814356800@sc.cpa SUMMARY:(SSTE104/27) Surgent's Anatomy of a Ransomware Event and Incident Response DESCRIPTION:Event Description\nThe past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks\, but there is little understanding of how they occur\, how a response is undertaken\, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event. \nDesigned For\nAnyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses \nObjectives\n\nAvoid common mistakes regarding ransomware events\n Identify and respond to a ransomware incident\n\nMajor Subjects\nWhat is ransomware? The growing threat of ransomware – statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise \nInstructions\nNone URL:https://sc.cpa/event/sste104-27-surgents-anatomy-of-a-ransomware-event-and-incident-response/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231516Z CREATED:20260806T231515Z LAST-MODIFIED:20260806T231516Z UID:10006594-1814356800-1814356800@sc.cpa SUMMARY:(SSOT113/27) Surgent's Business Law for Small Business Owners DESCRIPTION:Event Description\nOne of the most intimidating aspects of going into business for yourself is compliance. Tax\, employment\, and regulatory laws are difficult to navigate\, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course\, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract\, taxation of entity types\, worker classification\, property law\, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues\, practitioners will be able to add value and help their small business owner clients grow and thrive. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law \nInstructions\nNone URL:https://sc.cpa/event/ssot113-27-surgents-business-law-for-small-business-owners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231732Z CREATED:20260806T231726Z LAST-MODIFIED:20260806T231732Z UID:10006597-1814356800-1814356800@sc.cpa SUMMARY:(SSTX344/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/18/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nCryptocurrency legislative update Distributions for Emergency Personal Expense Distributions; Domestic Abuse Victim Distributions Section 179D deduction; \nInstructions\nNone URL:https://sc.cpa/event/sstx344-27-surgents-weekly-expert-hour-original-air-date-7-18-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232130Z CREATED:20260806T232129Z LAST-MODIFIED:20260806T232130Z UID:10006601-1814356800-1814356800@sc.cpa SUMMARY:(SSTX337/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/23/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nGuidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen \nInstructions\nNone URL:https://sc.cpa/event/sstx337-27-surgents-weekly-expert-hour-original-air-date-5-23-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232217Z CREATED:20260806T232217Z LAST-MODIFIED:20260806T232217Z UID:10006602-1814356800-1814356800@sc.cpa SUMMARY:(SSTX281/27) Surgent's Tax Update for Client Advisory Services DESCRIPTION:Event Description\nClient advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such\, they must stay on top of changing tax law. In this course\, we will explore tax changes in areas CAS professionals are involved with – information reporting\, payroll tax issues\, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year. \nDesigned For\nAccounting and finance professionals who are looking to stay current on federal tax issues \nObjectives\n\nRecall common tax deadlines\, penalties\, and potential remedies\n Identify the requirements and how to file for withdrawal of an ERC claim\n Recognize where to file an initial beneficial ownership report on the FINCEN website\n Identify where to claim deductions for software on Form 4562 \n State the differences between 1099-K\, 1099-NEC\, and 1099-MISC\n Recognize when a taxpayer must file electronically\n Identify when a taxpayer may obtain an IP PIN\n State the reporting requirements for virtual currency\n Recognize reporting and substantiation requirements related to green energy credits\n\nMajor Subjects\nCommon tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance \nInstructions\nNone URL:https://sc.cpa/event/sstx281-27-surgents-tax-update-for-client-advisory-services/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232323Z CREATED:20260806T232323Z LAST-MODIFIED:20260806T232323Z UID:10006603-1814356800-1814356800@sc.cpa SUMMARY:(SSTE132/27) Surgent's Power Query Series: Formulas\, M Language\, and Error Handling DESCRIPTION:Event Description\nEven for experienced Excel users\, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition\, this webinar introduces users to the “M” language in Power Query\, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the eleventh in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand the basics of creating formulas in Power Query\n Be familiar with basic syntax of the M language in Power Query\n Be familiar with types of errors in Power Query\n\nMajor Subjects\nLearning formulas in Power Query Introduction to the M language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste132-27-surgents-power-query-series-formulas-m-language-and-error-handling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232405Z CREATED:20260806T232405Z LAST-MODIFIED:20260806T232405Z UID:10006604-1814356800-1814356800@sc.cpa SUMMARY:(SSTX338/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/30/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDiscussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx338-27-surgents-weekly-expert-hour-original-air-date-5-30-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232409Z CREATED:20260806T232408Z LAST-MODIFIED:20260806T232409Z UID:10006605-1814356800-1814356800@sc.cpa SUMMARY:(SSAA118/27) Surgent's Reviewing Audit Workpapers DESCRIPTION:Event Description\nAudit documentation provides the principal support for the independent auditor’s report. Therefore\, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case\, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAuditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level. \nObjectives\n\nDiscuss the importance documentation and how it fits in the overall audit quality process\n Discuss tips for an efficient workpaper review process that complies with professional standards \n Explain the roles that the various levels in the firm play in workpaper review\n Describe how the workpapers should be complete\, accurate\, and able to stand on their own. \n Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting\n\nMajor Subjects\nDocumentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement\, including before and after audit report date and report release \nInstructions\nNone URL:https://sc.cpa/event/ssaa118-27-surgents-reviewing-audit-workpapers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232622Z CREATED:20260806T232621Z LAST-MODIFIED:20260806T232622Z UID:10006607-1814356800-1814356800@sc.cpa SUMMARY:(SSTX360/27) Surgent’s Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nCurrent and projected federal debt and deficits; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results \nInstructions\nNone URL:https://sc.cpa/event/sstx360-27-surgents-weekly-expert-hour-implications-of-the-2024-election-results-original-air-date-11-7-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232625Z CREATED:20260806T232624Z LAST-MODIFIED:20260806T232625Z UID:10006609-1814356800-1814356800@sc.cpa SUMMARY:(SSTX273/27) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach DESCRIPTION:Event Description\nThis course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example\, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI)\, Subpart F\, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations\, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\n\nExplain the similarities and differences between tested income\, Subpart F\, and PFIC regimes\n Understand the mechanics of income inclusions and foreign tax credits available under tested income\, Subpart F\, and PFIC regimes\n Compare and contrast the overall tax liability under different circumstances\n Identify tax-planning opportunities for income from foreign corporations\n\nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate tested income\, Subpart F\, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx273-27-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232712Z CREATED:20260806T232712Z LAST-MODIFIED:20260806T232712Z UID:10006610-1814356800-1814356800@sc.cpa SUMMARY:(SSTX301/27) Surgent's Weekly Expert Hour (Original Air Date: 8/26/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nWhich states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements \nInstructions\nNone URL:https://sc.cpa/event/sstx301-27-surgents-weekly-expert-hour-original-air-date-8-26-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232717Z CREATED:20260806T232717Z LAST-MODIFIED:20260806T232717Z UID:10006611-1814356800-1814356800@sc.cpa SUMMARY:(SSAA230/27) Surgent's Internal Controls\, COSO\, and COVID-19 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 that should be present (as well as designed and operating effectively) in order to prevent future frauds. These controls are taken from Association of Certified Fraud Examiners’ Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. 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 internal controls in the coming 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\n\nUnderstand that fraud occurs in companies with seemingly sound internal control structures\n Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient\n Understand the difference between reactions and responses to changing circumstances;\n Recognize that the days of working in an office may be numbered (or certainly reduced)\n Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost\n\nMajor Subjects\nACFE’s 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 The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa230-27-surgents-internal-controls-coso-and-covid-19/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232914Z CREATED:20260806T232913Z LAST-MODIFIED:20260806T232914Z UID:10006613-1814356800-1814356800@sc.cpa SUMMARY:(SSTX226/27) Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock DESCRIPTION:Event Description\nThis program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4\, 2025\, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision\, Section 1202 may produce impressive tax advantages. \nDesigned For\nAccounting and finance professionals needing to understand the changes brought about to QSBS by OBBBA and particularly those professionals with clients owning Section 1202 stock or who are considering acquiring Section 1202 stock \nObjectives\n\nBe well informed about OBBBA’s enhancements to QSBS \n\nMajor Subjects\nThe graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses\, including manufacturing\, retailing\, technology\, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers \nInstructions\nNone URL:https://sc.cpa/event/sstx226-27-surgents-new-and-expanded-tax-benefits-associated-with-section-1202-qualified-small-business-stock/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T233247Z CREATED:20260806T233241Z LAST-MODIFIED:20260806T233247Z UID:10006616-1814356800-1814356800@sc.cpa SUMMARY:(SSAA253/27) 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. Updated for the 2024 Yellow Book revision\, 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\n\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements\n Apply the Yellow Book in an effective and efficient manner\n Save time by understanding what the Yellow Book does and does not require auditors to do\n\nMajor Subjects\nCritical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The 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/ssaa253-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T233929Z CREATED:20260806T233928Z LAST-MODIFIED:20260806T233929Z UID:10006620-1814356800-1814356800@sc.cpa SUMMARY:(SSTX328/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/16/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe IRS “Dirty Dozen” list for 2022\, which includes;potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation\, IRS proposed regulations\, and major rulings as of June 16\, 2022 Hybrid/asset-based long-term care insurance solutions \nInstructions\nNone URL:https://sc.cpa/event/sstx328-27-surgents-weekly-expert-hour-original-air-date-6-16-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234317Z CREATED:20260806T234316Z LAST-MODIFIED:20260806T234317Z UID:10006624-1814356800-1814356800@sc.cpa SUMMARY:(SSTE151/27) Surgent's The 10 Must-Know Excel Features DESCRIPTION:Event Description\nTransform your Excel skills with our comprehensive training program\, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP\, to the nuances of data validations and conditional formatting\, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets\, enhancing your reporting skills\, or just looking to boost your productivity\, this session provides the insights and techniques you need to leverage Excel to its fullest potential\, making it an indispensable tool in your professional or personal toolkit. \nDesigned For\nAccounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis \nObjectives\n\nSelect the most appropriate Excel functions and features for specific tasks\, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications\n Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts\n Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis\n\nMajor Subjects\nUsing Excel tables for efficient data management\, including sorting\, filtering\, and structured references\, to manage; data more effectively Using custom sorting options to organize data in a way that best suits your needs\, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval\, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function\, a versatile tool for calculating data in visible cells\, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing\, crucial for precise budgeting\, expense tracking\, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array\, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry\, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables\, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points\, trends\, and variances\, making data analysis and interpretation more intuitive Introducing PivotTables\, one of the most powerful Excel features\, for summarizing\, analyzing\, and presenting large sets of financial data in a digestible format \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste151-27-surgents-the-10-must-know-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234410Z CREATED:20260806T234410Z LAST-MODIFIED:20260806T234410Z UID:10006626-1814356800-1814356800@sc.cpa SUMMARY:(SSAA176/27) Surgent's Controllership Skills Update: Risk Management DESCRIPTION:Event Description\nThe most recent recession and its fallout\, weather (look at 2017)\, process and product failures\, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again\, we saw that failures can result in areas/industries thought to be “under control” through their policies\, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations\, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience\, as well as to help to start the less experienced individual. It offers ideas that can be used immediately\, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning\, business continuity\, and ethics\, as well as a sample group exercise to test your current risk management systems. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nUnderstand the sources of risk and potential actions/behavior that may hide them\n Gain up-to-date knowledge of risk management and build upon and improve existing practices\n Recognize actions/steps that can result in measurable benefits to an organization\n Become familiar with the process of Business Continuity Planning\n Identify and discuss analytical tools and areas for further investigation\n\nMajor Subjects\nRethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique \nInstructions\nNone URL:https://sc.cpa/event/ssaa176-27-surgents-controllership-skills-update-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234412Z CREATED:20260806T234411Z LAST-MODIFIED:20260806T234412Z UID:10006627-1814356800-1814356800@sc.cpa SUMMARY:(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nCrummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules \nInstructions\nNone URL:https://sc.cpa/event/sstx334-27-surgents-weekly-expert-hour-original-air-date-5-2-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234750Z CREATED:20260806T234744Z LAST-MODIFIED:20260806T234750Z UID:10006630-1814356800-1814356800@sc.cpa SUMMARY:(SSOT131/27) Surgent's Hiring and Firing of Employees - What You Can and Cannot Do DESCRIPTION:Event Description\nThere are numerous federal laws that restrict what businesses can do in terms of hiring and firing employees. Many of these laws impose significant penalties if employers violate them. Accordingly\, it is crucial that all employers and their professional advisors understand these laws and apply them to their employment practices. \nDesigned For\nAny practitioner whose duties involve hiring and firing employees \nObjectives\n\nRecognize when a worker might have an implied employment contract\n Know what to ask about and what to discuss during an employment interview \n Know how to discharge an employee-what\, and what not\, to say and do\n\nMajor Subjects\nEmployment at will-what this means in a practical sense Implied employment contracts What a prospective employer can ask about\, and test for\, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued \nInstructions\nNone URL:https://sc.cpa/event/ssot131-27-surgents-hiring-and-firing-of-employees-what-you-can-and-cannot-do/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234756Z CREATED:20260806T234750Z LAST-MODIFIED:20260806T234756Z UID:10006631-1814356800-1814356800@sc.cpa SUMMARY:(SSTX150/27) Surgent's Tax Reporting for Executive Compensation DESCRIPTION:Event Description\nThis comprehensive course delves into the intricate world of executive compensation\, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs)\, as well as the tax treatment and reporting requirements for restricted stock awards\, stock appreciation rights (SARs)\, phantom stock plans\, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation\, common tax reporting errors to avoid\, and strategies for handling extensions\, estimated taxes\, and increased IRS scrutiny. \nDesigned For\nAccounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensation \nObjectives\n\nUnderstand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements \n Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements \n Describe the tax treatment and reporting procedures for restricted stock awards \n Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options \n Discuss the taxation and reporting considerations for phantom stock plans \n Explain the tax benefits\, reporting procedures\, and participant eligibility for employee stock purchase plans (ESPPs) \n Understand the tax consequences and reporting requirements of stock bonus plans \n Outline the tax incentives\, contribution limits\, and reporting procedures for employee stock ownership plans (ESOPs) \n Interpret and analyze the tax forms and schedules used for reporting executive compensation \n Recognize and prevent common tax reporting errors associated with executive compensation plans \n Formulate strategies for stock sale reporting\, estimated taxes\, filing deadlines and extensions\, and state taxation \n\nMajor Subjects\nNonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx150-27-surgents-tax-reporting-for-executive-compensation/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR