BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//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: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 BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205710Z LAST-MODIFIED:20250606T044716Z UID:10005180-1782820800-1782820800@sc.cpa SUMMARY:(SSTX453/26) Surgent's A Complete Tax Guide to Exit Planning DESCRIPTION:Event Description\nWhen exit planning\, it is important to weigh various issues\, including tax implications\, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax\, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business. \nDesigned For\nCPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients \nObjectives\nUnderstand key issues regarding exit planning Discuss tax implications of exit planning strategies Compare exit planning between entity types (C corporations\, S corporations\, partnerships\, etc.) \nMajor Subjects\nGain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning basis step-up at death\, gifts of interests to family Restructuring the business entity C vs. S corporation\, partnerships\, LLCs Real estate planning retention vs sales\, like-kind exchanges Employee stock ownership plans special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax state tax\, estate\, gift and generation-skipping taxes\, and property taxes Prospects for tax law change \nInstructions\nNone URL:https://sc.cpa/event/sstx453-26-surgents-a-complete-tax-guide-to-exit-planning/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205712Z LAST-MODIFIED:20250606T041850Z UID:10005183-1782820800-1782820800@sc.cpa SUMMARY:(SSTX482/26) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nThe Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers. \nDesigned For\nTax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later \nObjectives\nAdvise individual clients on tax changes and opportunities in 2023 and after \nMajor Subjects\nImpact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses\, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits \nInstructions\nNone URL:https://sc.cpa/event/sstx482-26-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205712Z LAST-MODIFIED:20250606T044720Z UID:10005184-1782820800-1782820800@sc.cpa SUMMARY:(SSTX458/26) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\nAnalyze how basis in an ownership interest in a pass-through entity is established Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk Define passive activities under Section 469 and exceptions to the passive loss rules Discuss when and how aggregation of activities should be used to avoid the passive loss rules Analyze Section 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact Use case studies to reinforce the learning objectives \nMajor Subjects\nThe Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx458-26-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205714Z LAST-MODIFIED:20250606T044721Z UID:10005186-1782820800-1782820800@sc.cpa SUMMARY:(SSTX432/26) Surgent's Top Business Tax Planning Strategies DESCRIPTION:Event Description\nBusiness tax changes that come from legislation\, IRS pronouncements of various kinds\, and court cases. This program analyzes the new opportunities that these tax changes offer to businesses and their owners. \nDesigned For\nTax practitioners who anticipate advising business clients regarding strategies to reduce or eliminate federal income taxation \nObjectives\nAdvise business owner clients on adopting tax planning strategies that would reduce their tax liability \nMajor Subjects\nElectronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth catch-up plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation \nInstructions\nNone URL:https://sc.cpa/event/sstx432-26-surgents-top-business-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205714Z LAST-MODIFIED:20250606T044725Z UID:10005187-1782820800-1782820800@sc.cpa SUMMARY:(SSTX504/26) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing IRS Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of going to IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\nRecognize how to craft the appeal protest to best effect the desired findings for your client Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials Understand how to prepare and submit a Tax Court petition \nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx504-26-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205716Z LAST-MODIFIED:20250606T044727Z UID:10005189-1782820800-1782820800@sc.cpa SUMMARY:(SSAA578/26) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance \nObjectives\nExplain the FASB’s new revenue recognition guidance found in Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material View feedback from public entity implementation of Topic 606 Recall best practices and areas for improvement in the recognition of revenue \nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa578-26-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205716Z LAST-MODIFIED:20250606T043219Z UID:10005190-1782820800-1782820800@sc.cpa SUMMARY:(SSAA465/26) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, 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\nThe 2024 implementation of GASB No. 100 on accounting changes and error corrections The end of 2024 application of GASB No. 101 addressing compensated absences Additional recently issued GASB standards and projects \nInstructions\nNone URL:https://sc.cpa/event/ssaa465-26-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205717Z LAST-MODIFIED:20250606T044728Z UID:10005191-1782820800-1782820800@sc.cpa SUMMARY:(SSTX632/26) Surgent's Weekly Expert Hour (Original Air Date: 1/13/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nChild Tax Credit Form 7203\, “S Corporation Shareholder Stock and Debt Basis Limitations” Carried interests IRS News Release 2021-217 How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 IRS guidance regarding reporting of discharged student debt \nInstructions\nNone URL:https://sc.cpa/event/sstx632-26-surgents-weekly-expert-hour-original-air-date-1-13-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205718Z LAST-MODIFIED:20250606T044808Z UID:10005193-1782820800-1782820800@sc.cpa SUMMARY:(SSTX631/26) Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022 \nInstructions\nNone URL:https://sc.cpa/event/sstx631-26-surgents-weekly-expert-hour-original-air-date-1-06-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205807Z LAST-MODIFIED:20250606T043224Z UID:10005194-1782820800-1782820800@sc.cpa SUMMARY:(SSTX448/26) 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 the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Section 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/sstx448-26-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205815Z LAST-MODIFIED:20250606T044813Z UID:10005199-1782820800-1782820800@sc.cpa SUMMARY:(SSAA487/26) 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. 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 Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa487-26-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205909Z LAST-MODIFIED:20250606T043306Z UID:10005202-1782820800-1782820800@sc.cpa SUMMARY:(SSET401/26) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nAs accounting firm’s non-attest offerings to their attest clients become more diversified\, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations\, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course\, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence\, objectivity\, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular\, the course will focus on those unique considerations related to non-attest services\, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\nIdentify the key sources of guidance on auditor independence Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators Assess independence risks related to common client situations \nMajor Subjects\nAuditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations \nInstructions\nNone URL:https://sc.cpa/event/sset401-26-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205910Z LAST-MODIFIED:20250606T044817Z UID:10005203-1782820800-1782820800@sc.cpa SUMMARY:(SSTX581/26) Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDetails of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit 2020 and 2021 legislation Medicare plans\, parts\, and costs \nInstructions\nNone URL:https://sc.cpa/event/sstx581-26-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205911Z LAST-MODIFIED:20250606T043308Z UID:10005204-1782820800-1782820800@sc.cpa SUMMARY:(SSTX494/26) Surgent's The Essential Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\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\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx494-26-surgents-the-essential-multistate-tax-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205913Z LAST-MODIFIED:20250606T044818Z UID:10005205-1782820800-1782820800@sc.cpa SUMMARY:(SSTX446/26) Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit DESCRIPTION:Event Description\nThe IRS believes\, perhaps with some justification\, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients\, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits\, and to avoid them if possible\, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits – Section 530\, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program. \nDesigned For\nAny tax practitioner who wishes to help their clients avoid having independent contractors reclassified by the IRS as employees and any tax practitioner whose clients currently use independent contractors rather than employees \nObjectives\nAdvise clients with respect to the risks associated with their treating workers as independent contractors rather than employees Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors \nMajor Subjects\nThe 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use Section 530 as a defense in worker classification audits What is “industry practice” for Section 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program advantages and disadvantages \nInstructions\nNone URL:https://sc.cpa/event/sstx446-26-surgents-employee-vs-independent-contractor-achieving-success-in-a-worker-classification-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205915Z LAST-MODIFIED:20250606T043310Z UID:10005206-1782820800-1782820800@sc.cpa SUMMARY:(SSOT409/26) 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\nIdentify the most common legal issues arising in the business context State the general legal rules applicable to business situations Recognize the role that accountants can play in identifying and resolving legal problems Identify compliance aspects of different entity types \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/ssot409-26-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205919Z LAST-MODIFIED:20250606T043315Z UID:10005210-1782820800-1782820800@sc.cpa SUMMARY:(SSOT418/26) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\nRecognize the elements required to create a valid contract Understand common techniques to enforce a contract Be well versed in the rules of contract interpretation Understand defenses used to prevent contract enforcement Explain remedies that are available to a party enforcing a contract \nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot418-26-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205921Z LAST-MODIFIED:20250606T044823Z UID:10005211-1782820800-1782820800@sc.cpa SUMMARY:(SSMG417/26) Surgent's Engaging and Managing Young Professionals DESCRIPTION:Event Description\nYounger professionals comprise a significant part of the accounting and finance workforce. Whether you are an owner of a small accounting practice or a manager in a multinational accounting firm\, it is important to understand the characteristics and expectations of this large segment of the workforce. Research reveals that many of the common stereotypes surrounding young professionals are unfounded and counterproductive. This course provides an understanding of who young professionals are in comparison to their predecessors\, the Gen-Xers and baby boomers. Equally important\, the presentation will look at common myths regarding young professionals and why understanding this class of employees provides opportunities for your organization to grow and succeed. \nDesigned For\nAccounting and finance professionals who wish to better engage with employees and customers who comprise this ever-growing demographic \nObjectives\nUnderstand how managing younger professionals allows organizations to grow and reduce turnover Understand how other organizations are attracting and retaining this segment of the workforce Use research to learn younger professionals’ expectations\, strengths\, and motivations \nMajor Subjects\nCharacteristics that are more dominant among younger working professionals and what distinguishes them from other sectors of the workforce Changes younger professionals seek in the workplace Suggestions on engaging and developing younger workers Best practices by organizations who have successfully integrated younger professionals Expectations as to learning\, development\, and training Work environments and schedules School-to-work transitions Views on salary\, benefits\, and corporate ethics Whether younger professionals’ expectations are significantly different from any other generation Strengths younger professionals offer which set them apart from others Common myths pertaining to younger professionals Definitions of success \nInstructions\nNone URL:https://sc.cpa/event/ssmg417-26-surgents-engaging-and-managing-young-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205922Z LAST-MODIFIED:20250606T043309Z UID:10005212-1782820800-1782820800@sc.cpa SUMMARY:(SSAA491/26) Surgent's Fraud Basics: Protecting the Company Till DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense \nMajor Subjects\nThe price of fraud ACFE’s Report to the Nations and ancillary costs The current economy microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale shrinking the fraud triangle and employee motivation Why good folks go bad interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa491-26-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205924Z LAST-MODIFIED:20250606T043311Z UID:10005214-1782820800-1782820800@sc.cpa SUMMARY:(SSTX667/26) Surgent's Weekly Expert Hour (Original Air Date: 9/26/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe Retirement Security Rule and fiduciary regulations IRS Notice 2024-63: Employer matching contributions made to retirement plans related to employee student loan payments Discussion of findings of the Treasury Inspector General for Tax Administration Updates to the IRS Form 1099-DA draft version \nInstructions\nNone URL:https://sc.cpa/event/sstx667-26-surgents-weekly-expert-hour-original-air-date-9-26-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205925Z LAST-MODIFIED:20250606T044830Z UID:10005215-1782820800-1782820800@sc.cpa SUMMARY:(SSOT446/26) Surgent's Time Management for Professionals DESCRIPTION:Event Description\nThe phrase “time management” is misleading. No one manages time. Instead\, we manage events in our lives which consume time. Like money\, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who “manage” or budget their time wisely often are more productive\, less stressed\, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still\, successful time management strategies vary based upon the personality\, motivation\, and discipline of each individual. This course provides simple\, practical\, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout\, which in turn improves the likelihood of achieving success in any endeavor. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve time management \nObjectives\nRecognize how you use your time most effectively Understand your priorities when budgeting time Understand ways to schedule your time appropriately Manage external events that consume time Use strategies and tools to assist in properly managing time Be familiar with strategies for resolving time management problems \nMajor Subjects\nManaging interruptions The role of activity logs\, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan \nInstructions\nNone URL:https://sc.cpa/event/ssot446-26-surgents-time-management-for-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205926Z LAST-MODIFIED:20250606T043313Z UID:10005216-1782820800-1782820800@sc.cpa SUMMARY:(SSTX475/26) Surgent's Taking Advantage of Installment Sales DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as an “installment sale.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nUtilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale \nMajor Subjects\nHow does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method? \nInstructions\nNone URL:https://sc.cpa/event/sstx475-26-surgents-taking-advantage-of-installment-sales/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205927Z LAST-MODIFIED:20250606T044907Z UID:10005217-1782820800-1782820800@sc.cpa SUMMARY:(SSTX641/26) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe IRS “Dirty Dozen” list for 2022\, which include;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/sstx641-26-surgents-weekly-expert-hour-original-air-date-6-16-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205928Z LAST-MODIFIED:20250606T043317Z UID:10005218-1782820800-1782820800@sc.cpa SUMMARY:(SSTE411/26) Surgent's Data Analytics Readiness Series: Excel Tables DESCRIPTION:Event Description\nIn this one-hour course\, users will apply Excel and Power BI tools and skills directly to tables in Excel. Users will work alongside the instructor to create named tables\, create structured references\, enter formulas\, and prepare the tables for input into Power Query. Users will be introduced to the preparation of the first level of statistics – descriptive statistics. Emphasis will be placed on mean\, median\, and standard errors.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst; Apply skills learned to create and structure tables Determine the appropriate descriptive statistics to present them in a structured format Create structured references and understand their relation to formula creation Create formulas and apply troubleshooting techniques to formulas created \nMajor Subjects\nCreating a table Parts to a table Benefits of an Excel table Structured references How it helps to create formulas Formulas are column based not cell based Tables are data sources for Power Query Exercises- tables Creating a table Resizing a table Removing duplicates Descriptive Statistics using the Total Row Inserting a slicer Creating formulas using structured references \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste411-26-surgents-data-analytics-readiness-series-excel-tables/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205931Z LAST-MODIFIED:20250606T043319Z UID:10005220-1782820800-1782820800@sc.cpa SUMMARY:(SSOT452/26) Surgent's Why People Quit: A Look at Accounting and Other Professionals DESCRIPTION:Event Description\nEmployee turnover has always been expensive\, and experts warn that the cost of employee attrition keeps rising. Tight labor markets\, a strong economy\, and increasingly collaborative jobs are just some of the explanations given for the high price of losing employees. While some of these “macro” factors are beyond an employer’s control\, there is substantial research showing practices employers can implement that encourage employees to remain and grow with an organization. So\, why do people quit? It is commonly thought that employees often leave their jobs because they do not like their boss\, they perceive low opportunities for growth\, or they are offered a better opportunity somewhere else. However\, new research reveals that what really affects career decisions are employees’ sense of how they are doing compared to their peers or where these individuals thought they would be at a certain point in life.This course provides an overview of how to improve employee retention. Whether you are a sole practitioner with one or two employees or part of a much larger organization\, this course will be valuable to you. \nDesigned For\nAccounting or financial service professionals who seeks to understand proven strategies for reducing employee turnover \nObjectives\nUnderstand strategies to reduce employee burnout Understand how an employee’s sense of how they are doing affects retention Be familiar with ways to offer incentives and growth opportunities that reduce turnover Recognize career stages at which an employee is more likely to leave \nMajor Subjects\nWhy employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions \nInstructions\nNone URL:https://sc.cpa/event/ssot452-26-surgents-why-people-quit-a-look-at-accounting-and-other-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T205936Z LAST-MODIFIED:20250606T044913Z UID:10005225-1782820800-1782820800@sc.cpa SUMMARY:(SSAA566/26) Surgent's Performing a Compilation Engagement Under AR-C Section 80 DESCRIPTION:Event Description\nBe the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff\, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to compilations\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to compilation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nIdentify differences in engagements performed under the SSARS Recall general requirements for all SSARS engagements Identify requirements for compilation engagements under AR-C Section 80 \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80 \nInstructions\nNone URL:https://sc.cpa/event/ssaa566-26-surgents-performing-a-compilation-engagement-under-ar-c-section-80/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T210006Z LAST-MODIFIED:20250606T043326Z UID:10005226-1782820800-1782820800@sc.cpa SUMMARY:(SSTE448/26) Surgent's Power Query Series: Merge Queries DESCRIPTION:Event Description\nA merge query combines two queries that have a common column or columns. This course discusses best practices for creating merge queries using Power Query (Excel version) and includes hands-on exercises to enable the user to demonstrate what they have learned.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 eighth 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\nUnderstand what a merge query is and why it is so useful Recognize the data requirements for a merge query Be familiar with the types of joins for a merge query \nMajor Subjects\nWhat is a merge query? What are the data requirements for a merge query? What are the types of joins for a merge query? Hands-on examples: creating merge queries\, creating a full anti-join using an append query\, grouping queries \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste448-26-surgents-power-query-series-merge-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T210006Z LAST-MODIFIED:20250606T044915Z UID:10005227-1782820800-1782820800@sc.cpa SUMMARY:(SSTE410/26) Surgent's Data Analytics Readiness Series: Formulas\, Named Ranges\, and Formula Auditing DESCRIPTION:Event Description\nThis one-hour course will introduce users to table functions in Excel and Power BI. Users will demonstrate an ability to apply and utilize named ranges and naming conventions to data. Specific focus will be given to common formulas and functions within Excel. Common pitfalls in formula implementation will be discussed. Users will utilize exercises alongside an instructor to practice formula and function skills.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Apply formulas to existing data and debug errors in formulas Understand the importance of naming conventions in Excel tables Understand the basic formula language and implementation guidance and be able to apply that guidance to common formulas used in data analytics \nMajor Subjects\nNamed ranges- how they help in creating formulas Naming conventions and why they are important What you need to know to master formulas How to audit your formulas to limit errors Exercises- formulas Named ranges How to enter a formula- best practices to improve skill levels \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste410-26-surgents-data-analytics-readiness-series-formulas-named-ranges-and-formula-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T210007Z LAST-MODIFIED:20250606T043329Z UID:10005228-1782820800-1782820800@sc.cpa SUMMARY:(SSTX649/26) Surgent's Weekly Expert Hour (Original Air Date: 5/16/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nOverview of Medicare in 2024 179D deduction New IRS guidance regarding the stock buyback tax \nInstructions\nNone URL:https://sc.cpa/event/sstx649-26-surgents-weekly-expert-hour-original-air-date-5-16-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T173110 CREATED:20250605T210008Z LAST-MODIFIED:20250606T044916Z UID:10005229-1782820800-1782820800@sc.cpa SUMMARY:(SSAA573/26) Surgent's Quarterly Fraud Update (Original Air Date: 12/6/24) DESCRIPTION:Event Description\nFraud continues to be at record highs. According to NASDAQ’s Global Financial Crime Report\, fraud schemes and bank frauds led to global losses of over $485 billion. Four of the most cited frauds were customer fraud\, cybercrime\, asset misappropriation\, and bribery and corruption. From global banking giants to local charities and mom-and-pop shops\, no entities are immune from fraud\, even from their most trusted employees and leaders. It is critical for all organizations to learn fraud detection and prevention strategies to protect themselves from becoming the next fraud victims. CPAs and internal auditors must also learn how to detect fraud schemes before it’s too late. In this course\, we apply a case study approach to prepare you to spot fraud schemes that others have missed.In this quarterly fraud series\, follow our Surgent team as we explore and explain the latest fraud schemes and how accounting teams can better prevent and detect them. This course is designed to keep you up to date on the latest schemes and ways to protect your clients. \nDesigned For\nCPAs\, CFOs\, financial managers\, controllers\, and internal auditors who want to stay current on the latest fraud schemes and trends in prevention and detection methods \nObjectives\nUnderstand the latest fraud schemes Recognize red flags that could have identified the fraud scheme Understand the safeguards and controls that the entities could have used to prevent the fraud from occurring Apply the fraud triangle to gain a better understanding of the scheme \nMajor Subjects\nReview of case studies\, including the SEC X account hack\, the Starfish Transportation Inc. fraud\, and Morgan Stanley block trading leak Overview of red flags signalling fraud\, such as unusual trading patterns and inconsistent financial documentation Recommended preventative measures\, including increased whistleblower protections and regular compliance training \nInstructions\nNone URL:https://sc.cpa/event/ssaa573-26-surgents-quarterly-fraud-update-original-air-date-12-6-24/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR