BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART: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:20260613T044513Z CREATED:20260612T222514Z LAST-MODIFIED:20260613T044513Z UID:10006058-1814356800-1814356800@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:20260613T044514Z CREATED:20260612T222514Z LAST-MODIFIED:20260613T044514Z UID:10006060-1814356800-1814356800@sc.cpa SUMMARY:(SSOT125/27) Surgent's Emotional Intelligence DESCRIPTION:Event Description\nRecent research shows that emotional intelligence is twice as important as IQ in the development of business leaders. But what’s the difference between emotional intelligence (EI) and manipulation? This course is designed to help you understand how EI is linked to leadership success. You’ll learn how to assess your own emotional intelligence and how to identify the negative consequences of unmanaged emotions. You’ll learn techniques that will improve your self-awareness\, self-control\, and self-motivation and you’ll create a plan that increases your EI so that you can achieve optimal results in your relationships with others. \nDesigned For\nAll employees who interact with others \nObjectives\n\nUnderstand how emotional intelligence (EQ) is linked to leadership success and team productivity\n Recognize the four factors of emotional intelligence\n Increase self-awareness and practice techniques to develop EQ\n Identify techniques to achieve greater self-control\, self-motivation\, and improved relationships\n Apply their understanding of emotional intelligence to produce results when working with others\n Identify future development opportunities to improve EQ skills\n\nMajor Subjects\nSelf-awareness Self-regulation & motivation Empathy Managing relationships \nInstructions\nNone URL:https://sc.cpa/event/ssot125-27-surgents-emotional-intelligence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044514Z CREATED:20260612T222515Z LAST-MODIFIED:20260613T044514Z UID:10006061-1814356800-1814356800@sc.cpa SUMMARY:(SSBM113/27) Surgent's Increase the Efficiency of Your Organization DESCRIPTION:Event Description\nThere are only two things that any organization needs to accomplish for success: serve the customer well and do it efficiently. This short program will concentrate on the efficiency side\, which is always near and dear to the heart of the financial professional. We will develop a well-proven program to increase efficiency in a way that is both embraced by employees and has been found to work. By following this simple formula\, any organization can become more efficient. \nDesigned For\nCFOs\, controllers\, and financial professionals \nObjectives\n\nDevelop an efficiency program that is embraced by employees\n Understand how efficiency is a key to success\n Understand how incentives can improve efficiency\n Recognize how internal competition can improve efficiency\n Tap into employee creativity for efficiency\n\nMajor Subjects\nProven ways to measure costs in relation to objectives Develop methods to measure company and department objectives Use ratios to measure and improve efficiency Develop an incentive system that rewards efficiency \nInstructions\nNone URL:https://sc.cpa/event/ssbm113-27-surgents-increase-the-efficiency-of-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051316Z CREATED:20260612T222516Z LAST-MODIFIED:20260613T051316Z UID:10006062-1814356800-1814356800@sc.cpa SUMMARY:(SSTE127/27) Surgent's Create Visuals in Power BI to Successfully Analyze Data DESCRIPTION:Event Description\nUnlock the full potential of your data with this cutting-edge course. Designed to span a focused\, four-hour session\, this course is your gateway to mastering the art of data visualization using the powerful tools of Microsoft Power BI Desktop and PowerBI.com. Whether you’re a business professional\, a budding data analyst\, or simply someone interested in the world of data science\, this course is tailored to enhance your skills in transforming raw data into visually stunning and insightful reports. Dive into the intuitive interfaces of Power BI Desktop and PowerBI.com and learn to navigate these platforms with ease and confidence. The course is meticulously structured to provide you with demonstrations and practical knowledge. Starting with a comprehensive tour of the Power BI Desktop and PowerBI.com interfaces\, you’ll quickly move to the core of creating impactful visuals. Explore a wide array of available visuals and learn how to select the most effective ones for your data stories. Through detailed sessions on building interactivity into your visuals\, you will discover how to create dynamic reports that not only captivate but also communicate effectively. This course will also guide you through the process of publishing your reports on PowerBI.com\, ensuring that your insights reach their intended audience with the right impact. By the end of this transformative journey\, you will be adept at leveraging the full capabilities of Power BI. Your newfound ability to create interactive\, engaging\, and informative visual reports will make you an indispensable asset in any data-driven decision-making process. Embrace this opportunity to elevate your professional profile\, enhance your analytical capabilities\, and become a sought-after expert in the field of data visualization. Join us for this course and step into the future of data analysis with confidence and skill. \nDesigned For\nBusiness analysts\, data analysts\, project managers\, and any professionals keen on enhancing their data visualization and analysis skills using Microsoft Power BI. It is suitable for beginners as well as those with some experience in data analytics tools. \nObjectives\n\nApply advanced features of Power BI Desktop to optimize data visualization and report customization\n Determine the most effective visualization techniques for various data sets by exploring the range of available options in Power BI\n Choose appropriate visuals and tools within Power BI to enhance the storytelling aspect of data analysis\n Use Power BI’s interactivity features to create dynamic\, engaging\, and user-responsive data reports\n\nMajor Subjects\nThe layout\, tools\, and features of Power BI Desktop The online environment of Power BI for report creation How to integrate Power Pivot models into Power BI for more complex data analysis The step-by-step process to create compelling visuals and understand the importance of visual context in data storytelling The variety of visuals available in Power BI and their appropriate applications The advanced features of Power BI Desktop that enhance data manipulation and visualization capabilities How to create dynamic and interactive reports that engage and inform Uploading and managing reports on PowerBI.com for wider access and collaboration \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste127-27-surgents-create-visuals-in-power-bi-to-successfully-analyze-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044518Z CREATED:20260612T222516Z LAST-MODIFIED:20260613T044518Z UID:10006063-1814356800-1814356800@sc.cpa SUMMARY:(SSTX389/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/30/25) 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\nNew tip rules Tips and overtime update No tax on overtime \nInstructions\nNone URL:https://sc.cpa/event/sstx389-27-surgents-weekly-expert-hour-original-air-date-10-30-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051317Z CREATED:20260612T222517Z LAST-MODIFIED:20260613T051317Z UID:10006064-1814356800-1814356800@sc.cpa SUMMARY:(SSTE113/27) Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot DESCRIPTION:Event Description\nWith the Power BI ecosystem\, a complete business intelligence solution\, your company can begin the data analytics journey with Excel. Excel contains two data tools of the Power BI ecosystem to begin developing data skills: Power Query and Power Pivot. Beginning your data journey with an application your business users are already familiar with will increase your chances of success in your company’s data goals.This course will demonstrate the capabilities of Power Query and Power Pivot in Excel. \nDesigned For\nAnyone who wants to understand how you can begin your data analytics journey with the data tools available in Excel \nObjectives\n\nExplain the data tools available in Excel\n Locate Power Query and Power Pivot in Excel\n Be well versed in the important points of Power Query and Power Pivot\n Understand why starting with Excel in implementing data analytics is a smart choice\n\nMajor Subjects\nDemonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem\, including data sources Power Query can connect to transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot\, the data modeling tool of the Power BI ecosystem\, including query organization; custom columns; parameters; and database capabilities \nInstructions\nNone URL:https://sc.cpa/event/sste113-27-surgents-excel-the-data-tools-for-analysis-power-query-and-power-pivot/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051317Z CREATED:20260612T222520Z LAST-MODIFIED:20260613T051317Z UID:10006066-1814356800-1814356800@sc.cpa SUMMARY:(SSTX209/27) Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know DESCRIPTION:Event Description\nMany accounting and finance practitioners have had difficulty understanding and applying the One Big Beautiful Bill Act (OBBBA). Accounting and finance practitioners are still confused and challenged by many of the new and extended tax provisions that the OBBBA delivered. Mastering these crucial provisions requires multiple exposures to these challenging tax changes. This program is a four-hour review and analysis of the most important changes from the OBBBA that impact both individual and business taxpayers. This course affords accounting and finance practitioners an opportunity to gain a broader\, deeper understanding of this wide-ranging set of new tax rules\, to grasp what is new and what is a continuance of prior rules\, and to develop deeper planning insights into the many changes that the OBBBA contains.To the extent that the Treasury has provided guidance relating to OBBBA changes\, we will discuss that guidance. We will also point out areas where Treasury guidance would be useful and areas where guidance is expected. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the individual and business tax changes brought about by the OBBBA \nObjectives\n\nBe well informed about individual and business tax changes resulting from the OBBBA\n\nMajor Subjects\nThe $6\,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips\, overtime\, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes\, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA \nInstructions\nNone URL:https://sc.cpa/event/sstx209-27-surgents-the-one-big-beautiful-bill-act-obbba-what-you-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044520Z CREATED:20260612T222520Z LAST-MODIFIED:20260613T044520Z UID:10006067-1814356800-1814356800@sc.cpa SUMMARY:(SSTX234/27) Surgent's Real Estate for Accounting and Finance Professionals DESCRIPTION:Event Description\nExplore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income\, understanding the nuances of deductions\, and unraveling the complexities of passive activity loss rules. Whether it’s mastering Schedule E or understanding Congress’ intent behind tax laws\, professionals will leave with an enriched understanding. \nDesigned For\nAccounting and finance professionals seeking a comprehensive understanding of the intersections between rental real estate and federal income taxation \nObjectives\n\nEffectively compute rental income and expenses\n Decode the implications of renting out vacation homes\n Navigate different tax forms including Schedule E and Schedule A\n Unravel the complexities of passive activity loss rules and their foundational reasoning\n Differentiate between active and material participation\n Understand the nuances in grouping passive activities for tax purposes\n Navigate the primary limitations on deductibility of passive losses\n Dive into the influence of at-risk rules on deductions and taxable income\n Recognize when and how real estate activities are classified as active businesses\n Identify scenarios for applying individual investor exceptions in passive activity loss rules\n Analyze Section 199A QBI deduction and safe harbor rules for real estate professionals\n\nMajor Subjects\nRental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx234-27-surgents-real-estate-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045014Z CREATED:20260612T222521Z LAST-MODIFIED:20260613T045014Z UID:10006068-1814356800-1814356800@sc.cpa SUMMARY:(SSTX357/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/17/24) 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\nThe 4-part test to determine R&D tax credit eligibility A discussion of FSA\, HSA\, and DCB accounts IRS taxation rules related to insurance policies \nInstructions\nNone URL:https://sc.cpa/event/sstx357-27-surgents-weekly-expert-hour-original-air-date-10-17-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044521Z CREATED:20260612T222522Z LAST-MODIFIED:20260613T044521Z UID:10006069-1814356800-1814356800@sc.cpa SUMMARY:(SSTE147/27) Surgent's Excel for Staff Level 2 – Getting More Out of Excel DESCRIPTION:Event Description\nExcel can do so many things\, but what are some of the features that can really help accountants take their Excel skills to the next level? This course is designed to explore them. To learn ALL the capabilities of Excel would take hundreds of hours of training\, so this 2-hour course is designed to give you a jump start on the most important features that you can immediately begin implementing in your spreadsheets. \nDesigned For\nAny Excel user that wants to take their spreadsheets to the next level \nObjectives\n\nIdentify the best practices for setting up spreadsheets for data analysis\n Apply the use of consistent column calculations to improve the accuracy of your spreadsheets\n Determine how to leverage array formulas\n\nMajor Subjects\nOverview of setting up spreadsheets for data analysis and how Excel tables can help Learning the importance of consistent column calculations How to use conditional formatting to highlight important information How to leverage Excel tables by analyzing them in PivotTables Learning to leverage array formulas \nInstructions\nNone URL:https://sc.cpa/event/sste147-27-surgents-excel-for-staff-level-2-getting-more-out-of-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044624Z CREATED:20260612T222604Z LAST-MODIFIED:20260613T044624Z UID:10006071-1814356800-1814356800@sc.cpa SUMMARY:(SSTX133/27) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMany of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\n\nIdentify the advantages of\, and the tax issues involved with\, employing one’s spouse\n Discuss the tax issues and strategies that may be applicable to the client in employing one’s child to shift income and to avoid kiddie tax issues through earned income\n Describe the basis adjustments that are made to reflect LLC operations\n Discuss the basis limitation on the current deductibility of losses and the substantial economic effect and built-in gain limitations on how LLC income\, gains\, and losses may be allocated among members\n Explain the concept of a passive activity loss and material participation\n Identify what is an activity and when activities are or may be aggregated\n Explain the concept of amount at risk and to whom it applies\n Determine the amount at risk\n Distinguish qualified nonrecourse financing from other nonrecourse financings in the context of the amount at risk\n Discuss the requirements for a real estate professional\, and the effect of a taxpayer’s election to be treated as such for tax purposes\n Understand the tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares Identify who are related parties for purposes of special characterizations of property transactions\n Explain how and to what extent the gain on the sale of depreciable property will be characterized as ordinary income\n Describe when a loss will be disallowed on the sale of property\n Discuss the circumstances in which the sale of property at a loss to a partnership will be disallowed\n\nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx133-27-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045018Z CREATED:20260612T222605Z LAST-MODIFIED:20260613T045018Z UID:10006074-1814356800-1814356800@sc.cpa SUMMARY:(SSAA122/27) Surgent's Performing Effective Accounting Research DESCRIPTION:Event Description\nFinancial accounting can be complex. An integral part of a senior associate’s job responsibilities is to perform effective and efficient research using the FASB’s Accounting Standards Codification (ASC). In this session\, participants will be introduced to the ASC\, including how it is structured\, organized\, and updated. They will also learn about other information that can be accessed from the ASC. Next\, the session will cover best practices for effective research using the ASC\, including the ASC’s search functionality and other tools that will make accounting research easier to perform. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nDetermine the sources of authoritative U.S. GAAP\n Recall FASB Research and information sources\n Identify the structure of the Accounting Standards Codification\n Recall how to perform research with the ASC\n\nMajor Subjects\nStructure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research \nInstructions\nNone URL:https://sc.cpa/event/ssaa122-27-surgents-performing-effective-accounting-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045019Z CREATED:20260612T222606Z LAST-MODIFIED:20260613T045019Z UID:10006076-1814356800-1814356800@sc.cpa SUMMARY:(SSTX276/27) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nRecall which states do not have an income tax\n Determine when employer withholding obligations exist\n Recognize how withholding obligations are affected by reciprocal agreements between states\n Identify where employers are obligated to pay unemployment for employees\n\nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx276-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044625Z CREATED:20260612T222607Z LAST-MODIFIED:20260613T044625Z UID:10006077-1814356800-1814356800@sc.cpa SUMMARY:(SSAA213/27) Surgent's Applying ASC 820: The Basics of Fair Value Accounting DESCRIPTION:Event Description\nWhile once thought just to apply to banking and financial institutions\, entities now need to apply fair value accounting under ASC 820 across a variety of transactions. Whether you are assessing financial instruments\, leases\, business combination accounting\, or impairment measurement\, GAAP either requires or allows the use of fair value measures in an expanding number of circumstances. Now is the time for you to get up-to-speed on the basics of the fair value approach. In this course\, we will review when fair value accounting is required and when an entity can select to use it. Then we will review the basics of the ASC 820 model\, including the concept of “exit price\,” the various approaches that an entity may follow when using a fair value approach\, and the different levels of inputs that an entity may consider when determining fair value. Lastly\, the course will provide examples of when and how to apply this complex accounting guidance. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s fair value guidance \nObjectives\n\nRecall when entities can elect and are required to use the fair value option\n Discuss the exit price approach used in ASC 820\n Identify how to determine the fair value of assets and liabilities under the ASC 820 fair value approach\n Identify appropriate inputs to use when determining the fair value of an asset or liability\n\nMajor Subjects\nApplicability of the use of ASC 820 The exit price approach Examples of market\, cost\, and income approaches to estimating fair value Use of Level 1\, 2\, and 3 inputs in determining fair value \nInstructions\nNone URL:https://sc.cpa/event/ssaa213-27-surgents-applying-asc-820-the-basics-of-fair-value-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045019Z CREATED:20260612T222607Z LAST-MODIFIED:20260613T045019Z UID:10006078-1814356800-1814356800@sc.cpa SUMMARY:(SSBM24/27) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nRecent economic\, societal\, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the importance of project management in parts of the financial function\n See how project management can help an individual executive better organize the department\n Review different types of project management and see which one or ones might be best for the department and organization\n Explore some of the project management software suited for the small to medium size enterprise\n\nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssbm24-27-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045020Z CREATED:20260612T222608Z LAST-MODIFIED:20260613T045020Z UID:10006080-1814356800-1814356800@sc.cpa SUMMARY:(SSAA188/27) Surgent's Data Analytics Toolkit – Tools and Applications DESCRIPTION:Event Description\nThere is no shortage of data\, but relatively few organizations have an environment and process to isolate\, capture\, analyze\, and convert data into actionable information. Too often\, we collect as much data as possible\, continue to use historic measurements\, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered\, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion\, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way\, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, Controllers\, Auditors and Managers \nObjectives\n\nDetermine and expand the current use of data analytics within an organization\n Identify common uses of analytics in organizations today.\n Improve financial staff’s core activities (measuring\, reporting\, budgeting\, and forecasting) through data analytics\n Understand traditional and non-traditional sources of data for analysis\n Explore and isolate applications for numerous statistical and software tools that are readily available\n Recognize specific areas where financial professionals add significant value using data analytics\, either now or in the future; ; ; ;\n\nMajor Subjects\nDefinition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools\, including Median\, Mode\, Moving average\, Ratio analysis\, Pareto analysis\, Rolling forecast\, Mission-based budgeting\, Trend analysis\, Regression\, Z-Score (public and private organizations)\, and Simulation Analytical techniques\, including Brainstorming\, Mind mapping\, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data\, as well as collecting\, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics\, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa188-27-surgents-data-analytics-toolkit-tools-and-applications/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045021Z CREATED:20260612T222609Z LAST-MODIFIED:20260613T045021Z UID:10006082-1814356800-1814356800@sc.cpa SUMMARY:(SSTX115/27) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\n\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S\n Understand advanced technical practice issues facing practitioners today\n\nMajor Subjects\nBonus depreciation and Section 179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203; IRS Tax Pro Account; IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings;; IRS guidance for the marijuana industry; Recycled Form 1099-NEC to report nonemployee compensation; Form 1065 steps for reporting capital; Centralized audit regime; late filing penalties and small partnership relief; Substance over Form argument of shareholder loans; Advanced study of At-Risk loans; Employer W-2 correction requests; Don’t get caught watching the paint dry — What is hot and new; What is terminating S corporations today?; Special allocation issues of Section 704; Final regulations for allocating depreciation recapture to partners and members of LLCs; \nInstructions\nNone URL:https://sc.cpa/event/sstx115-27-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045021Z CREATED:20260612T222610Z LAST-MODIFIED:20260613T045021Z UID:10006084-1814356800-1814356800@sc.cpa SUMMARY:(SSAA165/27) 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\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa165-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044632Z CREATED:20260612T222612Z LAST-MODIFIED:20260613T044632Z UID:10006085-1814356800-1814356800@sc.cpa SUMMARY:(SSTX179/27) Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing the tax rules for 2025\, but also knowing how those rules are incorporated into the IRS tax forms practitioners will be using to prepare 2025 tax returns. This course provides preparer attendees with an up-to-date review of important new tax forms\, key tax developments\, and tax law changes as they are reflected in IRS forms for 2025 and IRS filing issues and deadlines as they relate to 2025. \nDesigned For\nAny practitioner preparing or reviewing income tax returns for 2025 \nObjectives\n\nUnderstand new tax developments and the impact they have on the 2025 tax forms\n Note changes in 2025 tax forms from the 2024 versions of the same forms\n\nMajor Subjects\nMajor 2025 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2025 and how they impact the 2025 tax forms \nInstructions\nNone URL:https://sc.cpa/event/sstx179-27-surgents-getting-ready-for-busy-season-review-individual-tax-form-changes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045024Z CREATED:20260612T222614Z LAST-MODIFIED:20260613T045024Z UID:10006087-1814356800-1814356800@sc.cpa SUMMARY:(SSAA216/27) Surgent's Annual FASB Update and Review DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting\, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues\, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry\, as well as controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe aware of recent private company standard setting activities\n Review the latest FASB Accounting Standards Updates (ASUs)\n Understand the new lease accounting guidance found in Topic 842\, Leases\n Recall key provisions of recently issued FASB Updates\n\nMajor Subjects\nPrivate company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842\, Leases ASC 326: CECL \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-27-surgents-annual-fasb-update-and-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044722Z CREATED:20260612T222615Z LAST-MODIFIED:20260613T044722Z UID:10006088-1814356800-1814356800@sc.cpa SUMMARY:(SSAA174/27) Surgent's Controllership Skills Update: Mergers\, Acquisitions\, and Alliances DESCRIPTION:Event Description\nMergers\, acquisitions\, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However\, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition\, sale\, formation of an alliance\, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics\, it includes discussions on the impact of taxes\, corporate structures to manage M&A and internal venture capital\, strategic spin-offs/splits\, issues concerning goodwill\, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs\, this brief session is aimed at renewing and expanding participants’ existing skills\, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nRecognize the unique role of financial professionals in a potential transaction\n Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances\n Identify the potential pitfalls\n Be knowledgeable of the skills required for successful transactions\n Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction\n Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills\n\nMajor Subjects\nRecent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results \nInstructions\nNone URL:https://sc.cpa/event/ssaa174-27-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045024Z CREATED:20260612T222615Z LAST-MODIFIED:20260613T045024Z UID:10006089-1814356800-1814356800@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:20260613T044723Z CREATED:20260612T222616Z LAST-MODIFIED:20260613T044723Z UID:10006090-1814356800-1814356800@sc.cpa SUMMARY:(SSOT141/27) Surgent's Public Speaking and Presentation Skills DESCRIPTION:Event Description\nGerald Ford once said that “[n]othing in life is more important that the ability to communicate effectively.” Public speaking remains a centuries-old skill that allows individuals to effectively communicate both at a personal and professional level. The benefits of good public speaking run long\, whether it be the ability to persuade others\, lead a team\, or encourage critical thinking.This course is designed to refresh and refine speaking skills for professionals. Through this webinar\, participants will gain a better understanding of the core skills of how to communicate effectively in groups – big or small. The webinar is intended to help those who already speak in public better improve their skills\, while at the same time teaching more novice speakers how to approach a task that so many professionals dread – speaking in front of others. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve public speaking \nObjectives\n\nUnderstand strategies to harness public speaking anxiety\n Be familiar with the three elements of effective persuasion\n Differentiate the three styles of speech\n Explore using storytelling to improve presentations\n Review strategies to improve the pace of your speech\n Recognize the role of volume and pace\n Understand how best to use pauses;\n Recognize when and how to use visual aids\n Master the Three P’s of public speaking\n\nMajor Subjects\nHow experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation \nInstructions\nNone URL:https://sc.cpa/event/ssot141-27-surgents-public-speaking-and-presentation-skills/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045025Z CREATED:20260612T222712Z LAST-MODIFIED:20260613T045025Z UID:10006091-1814356800-1814356800@sc.cpa SUMMARY:(SSTX246/27) Surgent's Update on the SECURE 2.0 Act DESCRIPTION:Event Description\nThis course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such\, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes. \nDesigned For\nAny accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act \nObjectives\n\nUnderstand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients\n Competently discuss the current state of retirement planning with your accounting and finance clients\n\nMajor Subjects\nAutomatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2\,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60\, 61\, 62\, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule \nInstructions\nNone URL:https://sc.cpa/event/sstx246-27-surgents-update-on-the-secure-2-0-act/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044723Z CREATED:20260612T222713Z LAST-MODIFIED:20260613T044723Z UID:10006092-1814356800-1814356800@sc.cpa SUMMARY:(SSAA173/27) Surgent's Controllership Skills Update – Budgeting\, Forecasting\, and Big Data DESCRIPTION:Event Description\nBudgets are the vehicle for allocating resources\, measuring activities\, and identifying needed changes and improvements. An organization’s strategy is the primary driver of costs. To be effective\, the budget must be linked to strategy and long-term plans. Numerous organizations have achieved a series of short-term targets (budgets) but failed longer term\, demonstrating the lack of this necessary linkage. Forecasting\, a critical part of any successful budgeting process\, can be flawed by technical errors\, organizational structure\, or emotional forces. The establishment of a system to collect\, process\, and analyze big data can provide significant insights into the budgeting and forecasting process. An efficient system of incorporating big data and analytics into normal activities will improve management’s decision-making. This brief program offers specific actions to improve your forecasting and budgeting activities. In addition\, more advanced techniques are identified for the participant’s further review\, which can be applied throughout an organization. Good budgets effectively allocate resources\, provide information for decision-making and serve as an early warning system for unforeseen events. A poor budgeting process fosters a false sense of security\, provides inappropriate or inaccurate data\, and reinforces the status quo. Budgets are about the organization’s story\, not just the raw numbers! \nDesigned For\nPublic\, private and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nUnderstand all facets of the budgeting process\n Provide techniques to improve forecasting\n Demonstrate how a budget can be a vital tool for overall long-term improvement\n Identify immediate actions that can result in measurable benefits to an organization\n Understand management\, uses\, and potential benefits of big data\n Employ techniques for further research\n\nMajor Subjects\nWhy forecasts and budgets are frequently wrong: behavioral finance; improper goal setting\, games\, continuing the status quo\, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors\, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting\, zero-based budgeting\, post-completion evaluations\, contingency planning\, black swan events\, identifying improvements Big data: definition\, challenges\, goals\, current uses/examples\, sources of information Analytical tools: ration analysis\, benchmarking\, Pareto analysis\, trend analysis\, regression\, simulation\, dashboards \nInstructions\nNone URL:https://sc.cpa/event/ssaa173-27-surgents-controllership-skills-update-budgeting-forecasting-and-big-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045026Z CREATED:20260612T222713Z LAST-MODIFIED:20260613T045026Z UID:10006093-1814356800-1814356800@sc.cpa SUMMARY:(SSTX331/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/7/22) 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\n2022 midterms E-Filing Recent and proposed changes regarding standard mileage rates\, the TCJA\, cryptocurrency\, and electronically amending returns Important Tax Reminders for People Selling a Home: Tax Tip 2022-78 Transparency in Coverage Rule (Final Rule) \nInstructions\nNone URL:https://sc.cpa/event/sstx331-27-surgents-weekly-expert-hour-original-air-date-7-7-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044724Z CREATED:20260612T222714Z LAST-MODIFIED:20260613T044724Z UID:10006094-1814356800-1814356800@sc.cpa SUMMARY:(SSTE139/27) Surgent's Power Query Series: Append Queries DESCRIPTION:Event Description\nAppend queries combine two or more queries into one output query that is a combination of the originals. This course discusses best practices for creating append 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 seventh 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 what an append query is and why it is so useful\n Recognize the data requirements for an append query\n\nMajor Subjects\nWhat is an append query? What are the data requirements for an append query? Hands-on examples: combining worksheets in the same workbook\, listing all objects in a workbook\, combining files in a folder \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste139-27-surgents-power-query-series-append-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044725Z CREATED:20260612T222715Z LAST-MODIFIED:20260613T044725Z UID:10006096-1814356800-1814356800@sc.cpa SUMMARY:(SSTX351/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/5/24) 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\nLatest update concerning the Employee Retention Credit (ERC) Discussion of common signs of an incorrect ERC claim Status of the real estate profession\, due to recent National Association of Realtors (NAR) settlements \nInstructions\nNone URL:https://sc.cpa/event/sstx351-27-surgents-weekly-expert-hour-original-air-date-9-5-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045027Z CREATED:20260612T222715Z LAST-MODIFIED:20260613T045027Z UID:10006097-1814356800-1814356800@sc.cpa SUMMARY:(SSTX253/27) Surgent's Forms 1120-S and 1065 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 more thoroughly review S corporation and partnership 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\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nReviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse\, nonrecourse\, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return Major provisions of HR 1\, One Big Beautiful Bill Act (OBBBA)\, relevant to course material have been included throughout \nInstructions\nNone URL:https://sc.cpa/event/sstx253-27-surgents-forms-1120-s-and-1065-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045028Z CREATED:20260612T222716Z LAST-MODIFIED:20260613T045028Z UID:10006099-1814356800-1814356800@sc.cpa SUMMARY:(SSTX280/27) Surgent's Tax Research DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the differences between primary and secondary sources\, and detailing the steps in the tax research process. \nDesigned For\nCPAs\, Controllers\, Accountants\, Tax Practitioners\, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nDescribe the different levels of authority in tax law\n Differentiate between the different types of administrative authority in tax law\n Identify the different courts that hear cases involving tax law\n Illustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings\n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority\n Illustrate the steps to the tax research process and the parts of a tax research memorandum\n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx280-27-surgents-tax-research/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR