BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.2//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:20260514T112655 CREATED:20250605T210113Z LAST-MODIFIED:20250606T045110Z UID:10005251-1782820800-1782820800@sc.cpa SUMMARY:(SSOT417/26) Surgent's Coaching Skills for Managers and Supervisors DESCRIPTION:Event Description\nThis one-day course will teach effective skills for coaching and training employees. You’ll learn how to identify the characteristics of effective coaches and develop coaching strategies to support and assist your team\, with the goal of helping them improve morale\, productivity and quality. And\, you’ll learn a five-step approach for giving constructive criticism while managing defensive reactions. \nDesigned For\nEmployees identified for advancement\, team leads\, supervisors\, and managers \nObjectives\nIdentify effective coaches and develop coaching strategies to support your team Give constructive criticism while managing defensive reactions \nMajor Subjects\nThe definition of coaching and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance \nInstructions\nNone URL:https://sc.cpa/event/ssot417-26-surgents-coaching-skills-for-managers-and-supervisors/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210115Z LAST-MODIFIED:20250606T043427Z UID:10005252-1782820800-1782820800@sc.cpa SUMMARY:(SSTX595/26) Surgent's Weekly Expert Hour (Original Air Date: 7/22/21) 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\nPre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx595-26-surgents-weekly-expert-hour-original-air-date-7-22-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210117Z LAST-MODIFIED:20250606T045111Z UID:10005253-1782820800-1782820800@sc.cpa SUMMARY:(SSTE444/26) Surgent's Power Query Series: Data Transformations DESCRIPTION:Event Description\nThis course teaches the user how to perform data transformations in Power Query\, using a hands-on approach. 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 fourth 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 all transformations available in Power Query to turn messy data into a table format to enable data modeling Understand how to perform data transformations using a hands-on example \nMajor Subjects\nWorkflow of a data transformation\, including data cleaning\, data enrichment\, and data shaping How to perform data transformations Hands-on example: flattening a general ledger \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste444-26-surgents-power-query-series-data-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210118Z LAST-MODIFIED:20250606T043428Z UID:10005254-1782820800-1782820800@sc.cpa SUMMARY:(SSTX531/26) Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations DESCRIPTION:Event Description\nRequired minimum distributions (RMD) must begin for the year in which the account owner reaches age 72 unless an exception applies. RMDs must also be taken from inherited accounts\, and the process for determining RMDs for these accounts is more complex than those that apply to RMDs for non-inherited accounts. Failure to comply with the RMD rules will result in the account owner owing the IRS a 50% excess accumulation penalty on any RMD shortfall. Interested parties must understand the compliance requirements that apply to RMDs to be able to assist in ensuring that penalties are avoided. \nDesigned For\nAll practitioners advising clients on these complex issues \nObjectives\nDefine an RMD so that clients know the minimum amounts to distribute Calculate RMDs and make adjustments when IRA custodians fail to Identify the individuals and accounts that are subject to the RMD rules Identify the RMD mistakes that can occur\, how to avoid such mistakes\, and how to correct them where possible How to get automatic waivers for the 50% excess accumulation penalty \nMajor Subjects\nCoverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries \nInstructions\nNone URL:https://sc.cpa/event/sstx531-26-surgents-top-20-effective-strategies-for-avoiding-rmd-mistakes-and-penalties-updated-for-the-new-proposed-rmd-regulations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210122Z LAST-MODIFIED:20250606T045115Z UID:10005257-1782820800-1782820800@sc.cpa SUMMARY:(SSTX483/26) Surgent's International Tax Challenges and Opportunities for U.S. Filers DESCRIPTION:Event Description\nGlobalization continues to make it easier for taxpayers to live abroad\, do business in other countries\, or invest in foreign enterprises. This creates significant complications and tax planning opportunities when it comes to filing U.S. tax returns. This course provides an overview of the unique tax challenges and solutions presented to U.S. expats or investors living or investing abroad. It examines how foreign-source income is taxed in the U.S. and how the tax consequences could be mitigated by applying the tax treaties\, claiming credit for foreign taxes paid\, or excluding foreign-earned income. Additionally\, the course discusses the numerous foreign informational form reporting requirements and the significant penalties that could be imposed by the IRS. Examples from real-life client scenarios are included. \nDesigned For\nAccounting and finance professionals who advise clients with foreign income \nObjectives\nAdvise clients on unique tax issues faced by U.S. residents living\, doing business\, or investing abroad Understand how foreign-source income is taxed in the U.S. Advise clients on key tax-saving opportunities available \nMajor Subjects\nResidency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements \nInstructions\nNone URL:https://sc.cpa/event/sstx483-26-surgents-international-tax-challenges-and-opportunities-for-u-s-filers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210123Z LAST-MODIFIED:20250606T043507Z UID:10005258-1782820800-1782820800@sc.cpa SUMMARY:(SSTX636/26) Surgent's Weekly Expert Hour (Original Air Date: 5/12/22) 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\nIRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3 \nInstructions\nNone URL:https://sc.cpa/event/sstx636-26-surgents-weekly-expert-hour-original-air-date-5-12-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210124Z LAST-MODIFIED:20250606T045116Z UID:10005259-1782820800-1782820800@sc.cpa SUMMARY:(SSTX460/26) Surgent's A Guide to Gig Economy Tax Issues DESCRIPTION:Event Description\nThe IRS defines the “gig economy” as people earning income providing on-demand work\, services\, or goods on either a part-time or full-time basis. The economic times we live in are changing and tax practitioners must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor\, and tax practitioners must have the knowledge to make this determination. This program addresses federal and state tax issues tax practitioners must address with clients and their own workers. \nDesigned For\nTax practitioners advising clients who are participating in any aspect of the gig economy \nObjectives\nUnderstand and advise clients regarding the new tax issues that have arisen as a result of the growth of the gig economy \nMajor Subjects\nCharacteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The convenience of the employer rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case \nInstructions\nNone URL:https://sc.cpa/event/sstx460-26-surgents-a-guide-to-gig-economy-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210127Z LAST-MODIFIED:20250606T045118Z UID:10005261-1782820800-1782820800@sc.cpa SUMMARY:(SSAA474/26) 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\nUnderstand all facets of the budgeting process Provide techniques to improve forecasting Demonstrate how a budget can be a vital tool for overall long-term improvement Identify immediate actions that can result in measurable benefits to an organization Understand management\, uses\, and potential benefits of big data Employ techniques for further research \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/ssaa474-26-surgents-controllership-skills-update-budgeting-forecasting-and-big-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210129Z LAST-MODIFIED:20250606T043509Z UID:10005262-1782820800-1782820800@sc.cpa SUMMARY:(SSTX537/26) Surgent's Understanding S Corporation Taxation: Late S Corporation Elections\, Disproportionate Distributions\, and Selling Shares DESCRIPTION:Event Description\nS corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money\, but there are also rigid rules to adhere to. For example\, if there is more than one class of stock\, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course\, we will discuss some of the more common specialty areas experienced by practitioners – late filing relief for S corporation elections\, disproportionate distributions\, and selling S corporation shares. While these items may not come up on every single Form 1120-S\, you will be able to add more value to clients when they do. \nDesigned For\nTax and financial advisors with clients who have formed S corporations \nObjectives\nRecall the rules for a late S corporation election Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders Recognize the tax rate applicable to the sale of S corporation shares \nMajor Subjects\nMaking an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules \nInstructions\nNone URL:https://sc.cpa/event/sstx537-26-surgents-understanding-s-corporation-taxation-late-s-corporation-elections-disproportionate-distributions-and-selling-shares/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210130Z LAST-MODIFIED:20250606T045120Z UID:10005263-1782820800-1782820800@sc.cpa SUMMARY:(SSTX672/26) Surgent's Weekly Expert Hour (Original Air Date: 10/31/24) 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\nIncome-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx672-26-surgents-weekly-expert-hour-original-air-date-10-31-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210132Z LAST-MODIFIED:20250606T043510Z UID:10005264-1782820800-1782820800@sc.cpa SUMMARY:(SSTE421/26) Surgent's Data Security: Best Practices to Protect Your Business and Yourself DESCRIPTION:Event Description\nData security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar\, we will explore both the risks we have traditionally faced in the workplace personally\, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce. \nDesigned For\nAnyone responsible for designing or implementing data security policies for their company or firm or anyone who wants to better understand the current data privacy threats for individuals and businesses \nObjectives\nPlan an effective approach to privacy and data security in the workplace as well as for the remote workforce Explain common data privacy risks and threats faced today by both individuals and businesses \nMajor Subjects\nEthical duty to safeguard employee\, client\, and litigant data Common threats\, including phishing\, ransomware\, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives \nInstructions\nNone URL:https://sc.cpa/event/sste421-26-surgents-data-security-best-practices-to-protect-your-business-and-yourself/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210133Z LAST-MODIFIED:20250606T045121Z UID:10005265-1782820800-1782820800@sc.cpa SUMMARY:(SSTE449/26) Surgent's Power Query Series: Useful Transformations DESCRIPTION:Event Description\nThis course covers a number of useful transformations using Power Query (Excel version) to clean\, enrich\, and shape data. Coverage includes pivoting and unpivoting\, filtering and grouping\, fuzzy matching\, and more\, with hands-on exercises for users to practice these skills.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 ninth 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\nBe familiar with various useful transformations available in Power Query \nMajor Subjects\nData before and after transformation: unpivoting\, pivoting\, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste449-26-surgents-power-query-series-useful-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210134Z LAST-MODIFIED:20250606T043511Z UID:10005266-1782820800-1782820800@sc.cpa SUMMARY:(SSTX668/26) Surgent's Weekly Expert Hour (Original Air Date: 10/03/24) 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\nIR-2024-253: Hurricane Helene Disaster Relie; Discussion of Varian Medical Systems\, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217 \nInstructions\nNone URL:https://sc.cpa/event/sstx668-26-surgents-weekly-expert-hour-original-air-date-10-03-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210135Z LAST-MODIFIED:20250606T045123Z UID:10005267-1782820800-1782820800@sc.cpa SUMMARY:(SSTX674/26) Surgent's Weekly Expert Hour (Original Air Date: 11/14/24) 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\nSEPP (72(t)) payments Anticipated policy changes post-election HSA-qualified insurance policies and coverages \nInstructions\nNone URL:https://sc.cpa/event/sstx674-26-surgents-weekly-expert-hour-original-air-date-11-14-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210138Z LAST-MODIFIED:20250606T045125Z UID:10005269-1782820800-1782820800@sc.cpa SUMMARY:(SSTX488/26) Surgent's Taking Advantage of Like-Kind Exchanges 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 a “like-kind exchange.” 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 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange \nMajor Subjects\nUnderstanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456\, and Form 8824 \nInstructions\nNone URL:https://sc.cpa/event/sstx488-26-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210140Z LAST-MODIFIED:20250606T043512Z UID:10005270-1782820800-1782820800@sc.cpa SUMMARY:(SSTX478/26) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange \nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 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 How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx478-26-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210145Z LAST-MODIFIED:20250606T043513Z UID:10005272-1782820800-1782820800@sc.cpa SUMMARY:(SSOT424/26) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\nIdentify compliance issues Understand how health care mandates apply to employers and individuals Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans \nMajor Subjects\nERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care Health care plans: HRAs\, HSAs\, and other employer-sponsored plans Qualified plan requirements: eligibility\, coverage\, and vesting \nInstructions\nNone URL:https://sc.cpa/event/ssot424-26-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210148Z LAST-MODIFIED:20250606T045206Z UID:10005273-1782820800-1782820800@sc.cpa SUMMARY:(SSAA570/26) Surgent's Performing a Preparation Engagement Under AR-C Section 70 DESCRIPTION:Event Description\nBe the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff\, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. 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 preparation\, 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 preparation 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 preparation engagements under AR-C Section 70 \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 preparation engagements under AR-C Section 70 \nInstructions\nNone URL:https://sc.cpa/event/ssaa570-26-surgents-performing-a-preparation-engagement-under-ar-c-section-70/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210207Z LAST-MODIFIED:20250606T043515Z UID:10005276-1782820800-1782820800@sc.cpa SUMMARY:(SSTX456/26) Surgent's Fundamentals of Public Charity Taxation and Form 990 DESCRIPTION:Event Description\nIf you work for or with not-for-profit entities and have questions about the IRS Form 990\, Return of Organization Exempt From Income Tax\, and the related schedules\, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits. \nDesigned For\nAny professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990 \nObjectives\nComplete Form 990 to advise clients with respect to the tax rules relating to public charities \nMajor Subjects\nOrganization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues \nInstructions\nNone URL:https://sc.cpa/event/sstx456-26-surgents-fundamentals-of-public-charity-taxation-and-form-990/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210211Z LAST-MODIFIED:20250606T045209Z UID:10005279-1782820800-1782820800@sc.cpa SUMMARY:(SSTX600A/26) Surgent's Weekly Expert Hour (Original Air Date: 6/17/21) 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\nIRS Publication 590-B 10-Year Rule What the IRS does when it receives a tax return Update on Form 7200 (as of 6/17/21) Discussion of the updated draft of Form 941 (as of 6/17/21) Notice 2020-75 \nInstructions\nNone URL:https://sc.cpa/event/sstx600a-26-surgents-weekly-expert-hour-original-air-date-6-17-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210219Z LAST-MODIFIED:20250606T043612Z UID:10005286-1782820800-1782820800@sc.cpa SUMMARY:(SSTX679/26) Surgent's Weekly Expert Hour (Original Air Date: 1/16/25) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nReview of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates \nInstructions\nNone URL:https://sc.cpa/event/sstx679-26-surgents-weekly-expert-hour-original-air-date-1-16-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210221Z LAST-MODIFIED:20250606T043612Z UID:10005288-1782820800-1782820800@sc.cpa SUMMARY:(SSTX665/26) Surgent's Weekly Expert Hour (Original Air Date: 9/12/24) 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\nRollover and transfer rules for IRA beneficiaries Discussion of beneficiary movements Two-year report on the Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx665-26-surgents-weekly-expert-hour-original-air-date-9-12-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210223Z LAST-MODIFIED:20250606T043615Z UID:10005290-1782820800-1782820800@sc.cpa SUMMARY:(SSAA452/26) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting\, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent or proposed changes to accounting guidance for income taxes \nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Any recent or proposed changes to the accounting and disclosure requirements for income taxes \nInstructions\nNone URL:https://sc.cpa/event/ssaa452-26-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210228Z LAST-MODIFIED:20250606T043618Z UID:10005294-1782820800-1782820800@sc.cpa SUMMARY:(SSTX605/26) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) 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\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx605-26-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210229Z LAST-MODIFIED:20250606T045305Z UID:10005295-1782820800-1782820800@sc.cpa SUMMARY:(SSAA441/26) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned for accounting and attestation practitioners at all levels in both public accounting and business and industry\, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145\, this course will bring you up to date on FASB and AICPA standards issued over the past few years\, including the 16 SASs effective since 2021 and beyond. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice.On the financial front\, the course covers the 9 ASUs issued in 2023\, including ASUs covering crypto assets and leases for common control entities. In addition to a financial accounting update\, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years\, including a detailed review of the audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally\, the course reviews the AICPA’s quality management project.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nReview and apply recently issued and proposed FASB and AICPA pronouncements Review and apply guidance within ASC 842\, Leases Understand SAS 142 and SAS 145 Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3) Be familiar with other important A&A practice matters you should be aware of Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Leases Topic 842 Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures ASC 326: CECL Review of SAS 142 Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa441-26-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210307Z LAST-MODIFIED:20250606T043620Z UID:10005296-1782820800-1782820800@sc.cpa SUMMARY:(SSTX532/26) Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs DESCRIPTION:Event Description\nWhen a purchaser buys an existing partner’s partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership\, the amount paid becomes the basis for the purchaser’s partnership interest (outside basis). If the partnership’s assets have appreciated sufficiently\, the difference between the new partner’s inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case\, a partnership can recover basis it would otherwise lose if the 754 election were not in effect. \nDesigned For\nAny Accounting and Finance Professional who wishes to understand the tax rules and economic opportunities associated with having a partnership make a Section 754 election \nObjectives\nDetermine the amount of a Section 754 basis step-up Know how to allocate the basis step-up to the partnership’s assets Know how a partnership makes a Section 754 election and reports it to the IRS \nMajor Subjects\nHow and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment \nInstructions\nNone URL:https://sc.cpa/event/sstx532-26-surgents-section-754-step-up-in-basis-understanding-the-tax-issues-for-partnerships-and-llcs/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112655 CREATED:20250605T210308Z LAST-MODIFIED:20250606T043621Z UID:10005298-1782820800-1782820800@sc.cpa SUMMARY:(SSMG404/26) Surgent's Mastering Client Management for Accounting and Finance Professionals DESCRIPTION:Event Description\nDo you want to build stronger relationships with your clients\, improve client retention\, and drive growth in your practice? This course delves into the essential strategies for effective client management in today’s competitive landscape.Client relationships\, like any relationship\, can be challenging to manage. Miscommunication\, differing work styles\, and unrealistic expectations are some of the challenges accounting and finance professionals routinely encounter. However\, when accounting clients and members of your team are on the same page\, client loyalty and profitability improve while conflict is minimized. This webinar explores proven strategies to improve relationships between accounting and finance professionals and their clients. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve client relationships \nObjectives\nIdentify and manage client risks and expectations Develop strategies for boosting client satisfaction and loyalty Understand client management best practices Develop practical skills to build stronger client relationships and improve client satisfaction Leverage technology to enhance your client service capabilities Discover strategies to optimize client retention and drive growth in your practice \nMajor Subjects\nThe evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication\, empathy\, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication\, enhance collaboration\, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice \nInstructions\nNone URL:https://sc.cpa/event/ssmg404-26-surgents-mastering-client-management-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112656 CREATED:20250605T210313Z LAST-MODIFIED:20250606T045309Z UID:10005301-1782820800-1782820800@sc.cpa SUMMARY:(SSAA508/26) Surgent's The Role of the Whistle-Blower DESCRIPTION:Event Description\nWhistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations\, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to better understand the role of whistle-blowers in preventing fraud \nObjectives\nRecognize the importance of whistle-blowers in fraud detection and prevention Understand the challenges and dilemmas faced by whistle-blowers \nMajor Subjects\nUnderstanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower’s dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths \nInstructions\nNone URL:https://sc.cpa/event/ssaa508-26-surgents-the-role-of-the-whistle-blower/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112656 CREATED:20250605T210314Z LAST-MODIFIED:20250606T043625Z UID:10005302-1782820800-1782820800@sc.cpa SUMMARY:(SSAA439/26) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa439-26-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260514T112656 CREATED:20250605T210318Z LAST-MODIFIED:20250606T045310Z UID:10005305-1782820800-1782820800@sc.cpa SUMMARY:(SSTX506/26) Surgent's Nuts & Bolts of Cryptocurrency Taxation DESCRIPTION:Event Description\nCryptocurrency is heading mainstream. According to a recent study conducted by New York Digital Investment Group\, there are 46 million bitcoin holders in the US\, and institutions have also shown increased interest in this space. The rising popularity of cryptocurrency and the inclusion of the virtual currency question on the front and center of Form 1040 have made cryptocurrency a subject that tax practitioners cannot afford to ignore anymore. This course is designed to walk you through tax implications of common cryptocurrency-related transactions (trading\, mining\, spending\, staking\, etc.) and how to successfully service clients affiliated with cryptocurrency by using a tool like CoinTracker. This session also covers current developments surrounding this topic and some of the unique tax planning opportunities in the crypto space such as tax loss harvesting without being subject to wash sale rules\, tax lot ID optimization (FIFO\, LIFO\, and HIFO)\, self-directed IRAs\, etc. \nDesigned For\nAccounting and Finance Professionals who want to get a high-level understanding of how cryptocurrency work and how to serve clients with cryptocurrency transactions \nObjectives\nRecognize the latest in blockchain technology and how it is impacting our world Understand how to interact with cryptocurrency Understand the tax implications of investing in cryptocurrency\, running a mining operation\, using NFTs\, and using cryptocurrency as a payment method Recognize challenges in dealing with cryptocurrency-related clients; Apply tax planning opportunities Serve clients with cryptocurrency transactions using a tool like CoinTracker.io \nMajor Subjects\nWhat is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care? \nInstructions\nNone URL:https://sc.cpa/event/sstx506-26-surgents-nuts-bolts-of-cryptocurrency-taxation/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR