BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART: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:20260403T191206 CREATED:20250605T205112Z LAST-MODIFIED:20250606T041625Z UID:10005031-1782820800-1782820800@sc.cpa SUMMARY:(SSAA481/26) Surgent's Audit Quality and Peer Review Update DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa481-26-surgents-audit-quality-and-peer-review-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205114Z LAST-MODIFIED:20250606T041627Z UID:10005033-1782820800-1782820800@sc.cpa SUMMARY:(SSTE420/26) Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization DESCRIPTION:Event Description\nA data-driven culture can only occur when there is collaboration\, communication\, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com\, also known as the Power BI Service\, a software as a service available on the Power Platform.This one-hour course will demonstrate the capabilities of Power BI.com as your company continues its journey to becoming a data-driven organization. \nDesigned For\nAnyone who wants to continue their data analytics journey with Power BI.com \nObjectives\nRecognize how to publish to PBI Service from the desktop Understanding workspaces and dashboards in the service Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers) Understand administration of the Power BI service with the goal of data democratization \nMajor Subjects\nDemonstration of publishing from the desktop to the service Demonstration of workspaces who has access\, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights\, questions and answers\, and what you can pin Demonstration of sharing content: analyze in Excel\, apps\, and dataflows Demonstration of administrative settings in the service: security\, data access\, and data quality \nInstructions\nNone URL:https://sc.cpa/event/sste420-26-surgents-power-bi-com-empowering-collaborative-data-analytics-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205125Z LAST-MODIFIED:20250606T041638Z UID:10005039-1782820800-1782820800@sc.cpa SUMMARY:(SSTE439/26) Surgent's Power Query Series: Formulas\, M Language\, and Error Handling DESCRIPTION:Event Description\nEven for experienced Excel users\, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition\, this webinar introduces users to the “M” language in Power Query\, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the eleventh in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\nUnderstand the basics of creating formulas in Power Query Be familiar with basic syntax of the language in Power Query Be familiar with types of errors in Power Query \nMajor Subjects\nLearning formulas in Power Query Introduction to the M language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste439-26-surgents-power-query-series-formulas-m-language-and-error-handling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205127Z LAST-MODIFIED:20250606T044028Z UID:10005040-1782820800-1782820800@sc.cpa SUMMARY:(SSMG400/26) Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide DESCRIPTION:Event Description\nAccording to a 2020 AICPA survey\, advisory and consulting services were considered the greatest unmet needs of clients. The recent growth in Client Advisory Services (CAS) has led many to ask what is included in this broad category as well as how to develop the services for clients. With so much focus on the recent success of CAS offerings\, now is the time to learn how the services differ from what you currently offer\, which of your clients would benefit most\, and what you need in place to add a quality CAS program to your firm’s menu of services. \nDesigned For\nAccounting and finance professionals looking to enter the increasingly popular and lucrative CAS space \nObjectives\nAssess a firm’s current abilities to service the CAS needs of clients Implement a CAS program at a firm \nMajor Subjects\nDetails on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche \nInstructions\nNone URL:https://sc.cpa/event/ssmg400-26-surgents-client-advisory-services-cas-a-guide-to-the-variety-of-offerings-professionals-can-provide/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205129Z LAST-MODIFIED:20250606T041642Z UID:10005041-1782820800-1782820800@sc.cpa SUMMARY:(SSTX637/26) Surgent's Weekly Expert Hour (Original Air Date: 5/19/22) 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\nRevised threshold amount for filing Form 1099-K 2022 legislative agenda 2023 HSA contribution limits Busy season issues \nInstructions\nNone URL:https://sc.cpa/event/sstx637-26-surgents-weekly-expert-hour-original-air-date-5-19-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205131Z LAST-MODIFIED:20250606T044030Z UID:10005042-1782820800-1782820800@sc.cpa SUMMARY:(SSAA408/26) Surgent's Performing Inventory Observations DESCRIPTION:Event Description\nGenerally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements\, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for performing inventory observations \nObjectives\nIdentify audit risks related to physical inventory observations Understand the key controls related to inventory observations Perform common inventory observation audit procedures Know when to utilize sampling techniques related to inventory observations Perform remote inventory observations \nMajor Subjects\nInventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories\, multiple locations Considerations for inventory observations \nInstructions\nNone URL:https://sc.cpa/event/ssaa408-26-surgents-performing-inventory-observations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205133Z LAST-MODIFIED:20250606T041645Z UID:10005043-1782820800-1782820800@sc.cpa SUMMARY:(SSTX415/26) 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\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S Understand advanced technical practice issues facing practitioners today \nMajor Subjects\nSchedules 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 White House 2025 Budget Points 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/sstx415-26-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205142Z LAST-MODIFIED:20250606T041653Z UID:10005047-1782820800-1782820800@sc.cpa SUMMARY:(SSTX639/26) Surgent's Weekly Expert Hour (Original Air Date: 6/02/22) 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 news releases and Fact Sheets as of June 2\, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections\, 2022 to 2023 \nInstructions\nNone URL:https://sc.cpa/event/sstx639-26-surgents-weekly-expert-hour-original-air-date-6-02-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205207Z LAST-MODIFIED:20250606T041700Z UID:10005049-1782820800-1782820800@sc.cpa SUMMARY:(SSTX651/26) Surgent's Weekly Expert Hour (Original Air Date: 5/30/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDiscussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx651-26-surgents-weekly-expert-hour-original-air-date-5-30-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205209Z LAST-MODIFIED:20250606T044113Z UID:10005052-1782820800-1782820800@sc.cpa SUMMARY:(SSTX450/26) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe Inflation Reduction Act increased the IRS budget. As a result\, the IRS continues to replenish its audit workforce. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. Now\, more than ever\, Accounting\, Tax and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx450-26-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205211Z LAST-MODIFIED:20250606T044207Z UID:10005054-1782820800-1782820800@sc.cpa SUMMARY:(SSTX428/26) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\nUnderstand strategies and tactics to use in light of new legislation Understand the most current guidance on retirement planning Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, Elective Payment\, Transferability\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy — Tax implications\, Independent Contractor vs. Employee Classification\, and the 2024 DOL Final Rule Real Estate professional requirements Donor-Advised Funds — IRS Proposed Regulations and Tax Planning Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx428-26-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205212Z LAST-MODIFIED:20250606T041723Z UID:10005055-1782820800-1782820800@sc.cpa SUMMARY:(SSTX434/26) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMost 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\nUnderstand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business\, its investors\, and related businesses and individuals \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/sstx434-26-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205213Z LAST-MODIFIED:20250606T044208Z UID:10005056-1782820800-1782820800@sc.cpa SUMMARY:(SSTX660/26) Surgent's Weekly Expert Hour (Original Air Date: 8/8/24) 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\nIs preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letter; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit \nInstructions\nNone URL:https://sc.cpa/event/sstx660-26-surgents-weekly-expert-hour-original-air-date-8-8-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205214Z LAST-MODIFIED:20250606T041808Z UID:10005057-1782820800-1782820800@sc.cpa SUMMARY:(SSTX582/26) Surgent's Weekly Expert Hour (Original Air Date: 11/04/21) 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 IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims \nInstructions\nNone URL:https://sc.cpa/event/sstx582-26-surgents-weekly-expert-hour-original-air-date-11-04-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205215Z LAST-MODIFIED:20250606T044210Z UID:10005058-1782820800-1782820800@sc.cpa SUMMARY:(SSTE412/26) Surgent's Data Analytics Readiness Series: PivotTables DESCRIPTION:Event Description\nThis one-hour course will provide users with hands-on practice using PivotTables and Excel. Users will learn and apply skills to create\, structure\, and analyze data using PivotTables. The benefits and limitations of PivotTables will be discussed. Users will be introduced to Power Pivot and Online Analytics Processing within it.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Understand the uses\, benefits\, and limitations of PivotTables in Excel Apply Excel skills to create\, structure\, and operate PivotTables using predefined data Perform sorting\, filtering\, and calculations within PivotTables Understand Online Analytical Processing and when it is used in Power Pivot \nMajor Subjects\nFields in a PivotTable Benefits of PivotTable Contextual tabs for a PivotTable Field setting dialog box Value field setting dialog box Pivot table options Exercises- PivotTables Creating a PivotTable Grouping by date Sorting a PivotTable Filtering a PivotTable Calculations in a PivotTable Slicers and timelines Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste412-26-surgents-data-analytics-readiness-series-pivottables/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205217Z LAST-MODIFIED:20250606T041502Z UID:10005059-1782820800-1782820800@sc.cpa SUMMARY:(SSTX642/26) Surgent's Weekly Expert Hour (Original Air Date: 6/23/22) 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 processing of original tax returns filed in 202; Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act Inflation \nInstructions\nNone URL:https://sc.cpa/event/sstx642-26-surgents-weekly-expert-hour-original-air-date-6-23-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205218Z LAST-MODIFIED:20250606T044212Z UID:10005060-1782820800-1782820800@sc.cpa SUMMARY:(SSAA604/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa604-26-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205219Z LAST-MODIFIED:20250606T041505Z UID:10005061-1782820800-1782820800@sc.cpa SUMMARY:(SSAA410/26) Surgent's Fraud Risk Assessment Basics DESCRIPTION:Event Description\nThe financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report\, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error\, as fraud may involve collusion\, forgery\, intentional omissions\, misrepresentations\, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibility for identifying\, assessing\, and responding to fraud risk on a financial statement audit \nObjectives\nExplain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk \nMajor Subjects\nExplain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications \nInstructions\nNone URL:https://sc.cpa/event/ssaa410-26-surgents-fraud-risk-assessment-basics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205220Z LAST-MODIFIED:20250606T044213Z UID:10005062-1782820800-1782820800@sc.cpa SUMMARY:(SSAA485/26) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand and apply SSARS No. 21\, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 22-25 Be familiar with preparation\, compilation\, and review program examples Be aware of the most recent reports and other required communications \nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services — 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa485-26-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205223Z LAST-MODIFIED:20250606T044215Z UID:10005064-1782820800-1782820800@sc.cpa SUMMARY:(SSTE430/26) Surgent's Become a Data Analysis Expert DESCRIPTION:Event Description\nIn today’s rapidly evolving business landscape\, accounting professionals are expected to be more than just number crunchers; they are expected to be insightful interpreters of data. In an era where data is king\, this course is your gateway to becoming a savvy data analyst\, giving you a competitive edge in your field. We will guide you through the intricacies of making complex data analysis approachable and engaging. You will learn the all-important data analysis process flow that will take you from collecting data all the way to making insightful decisions based upon your data. We will explore the basics of data modeling that will allow you to access data from multiple sources and use sophisticated calculations to create our data metrics. You will learn how to create interactive dashboards\, perform sophisticated reporting\, and uncover deep insights from your data. Whether you’re looking to streamline your reporting process\, enhance your data visualization skills\, or make more data-driven decisions\, this course is tailored to meet those needs. It’s not just about learning a tool; it’s about enhancing your professional identity as a forward-thinking accounting professional. \nDesigned For\nAnyone looking to become a data analysis expert \nObjectives\nIdentify key features of the data analysis process flow Recognize how your organization’s key metrics can help you make insightful decisions Distinguish between different data visualization techniques \nMajor Subjects\nAn introduction to the data analysis process flow and how it is your pathway to becoming a data analysis expert A comprehensive discussion of building a data model and calculating metrics How visualizations can present data in a more insightful and impactful manner \nInstructions\nNone URL:https://sc.cpa/event/sste430-26-surgents-become-a-data-analysis-expert/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205225Z LAST-MODIFIED:20250606T041509Z UID:10005065-1782820800-1782820800@sc.cpa SUMMARY:(SSTX418/26) Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings DESCRIPTION:Event Description\nYears of growth in a retirement account can be wiped out by one mistake. As such\, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly\, and that movement of retirement assets\, including between IRAs and employer plans\, does not violate the limitations that apply. \nDesigned For\nAll practitioners advising clients on these complex issues \nObjectives\nIdentify penalties that can apply to distributions\, and how they can be avoided Help clients avoid the portability mistakes that can result in unintended tax consequences Move inherited retirement assets in a manner that preserves tax deferred status Help clients avoid ineligible contributions Explain the operational and compliance requirements for Roth IRA conversions \nMajor Subjects\nCoverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers\, and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax \nInstructions\nNone URL:https://sc.cpa/event/sstx418-26-surgents-avoiding-the-top-10-mistakes-that-can-wipe-out-retirement-savings/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205229Z LAST-MODIFIED:20250606T044219Z UID:10005068-1782820800-1782820800@sc.cpa SUMMARY:(SSOT405/26) Surgent's Getting Ahead: The Art of Marketing for CPAs DESCRIPTION:Event Description\nTo many clients\, CPA firms all look the same. While services and specialties may vary significantlyfrom one firm to another\, it is hard for the average person to see this by simply looking at the signoutside our office door. Is there any way to make us stand out more to the outside world? Throughsurveys\, statistics\, and examples\, this course looks at how CPA firms can develop a marketing planbeyond just relying on referrals. We look at the pluses and minuses of various marketing channels\,regulatory constraints\, and how to measure success in the competitive financial services space. \nDesigned For\nCPAs who want to improve their firm’s competitive position by utilizing new and unique marketing techniques \nObjectives\nIdentify common problems involved in marketing CPA services State the common elements of a marketing plan for a service organization List ethical considerations and common state regulatory requirements CPA firms must abide by in their marketing practices Describe what survey data and statistics show about the effectiveness of various marketing channels Describe how to develop metrics to measure the success of marketing efforts \nMajor Subjects\nChallenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics \nInstructions\nNone URL:https://sc.cpa/event/ssot405-26-surgents-getting-ahead-the-art-of-marketing-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205230Z LAST-MODIFIED:20250606T041511Z UID:10005069-1782820800-1782820800@sc.cpa SUMMARY:(SSTX567/26) 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 GILTI (Global Intangible Low-Taxed Income)\, Subpart F\, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate 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 international investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\nExplain the similarities and differences between GILTI\, Subpart F\, and PFIC regimes Understand the mechanics of income inclusions and foreign tax credits available under GILTI\, Subpart F\, and PFIC regimes Compare and contrast the overall tax liability under different circumstances Identify tax planning opportunities for income from foreign corporations \nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate GILTI\, 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 Discuss the impact of Section 962 election Compare different outcomes under GILTI\, Subpart F\, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx567-26-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205231Z LAST-MODIFIED:20250606T044220Z UID:10005070-1782820800-1782820800@sc.cpa SUMMARY:(SSAA412/26) Surgent's Preparing and Reviewing Client Prepared Financial Statements DESCRIPTION:Event Description\nThe ultimate objective of a financial statement audit is to issue the independent auditor’s report. This module discusses the process\, introduces key elements of financial statements\, and provides best practices for auditors who either prepare or review the client’s financial statements. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements. \nObjectives\nExplain the key elements and variations of the auditor’s report Understand the appropriate treatment for accounting changes and error corrections Discuss the basic financial statements\, their key elements and required disclosures Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise Use a framework to prepare or review client prepared financial statements Identify best practices for financial statement preparation or review of client prepared financial statements. \nMajor Subjects\nObjective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review \nInstructions\nNone URL:https://sc.cpa/event/ssaa412-26-surgents-preparing-and-reviewing-client-prepared-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205232Z LAST-MODIFIED:20250606T041512Z UID:10005071-1782820800-1782820800@sc.cpa SUMMARY:(SSTX580/26) Surgent's Weekly Expert Hour (Original Air Date: 10/21/21) 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\nLegislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home \nInstructions\nNone URL:https://sc.cpa/event/sstx580-26-surgents-weekly-expert-hour-original-air-date-10-21-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205234Z LAST-MODIFIED:20250606T044222Z UID:10005072-1782820800-1782820800@sc.cpa SUMMARY:(SSAA477/26) Surgent's Controllership Skills Update: Risk Management DESCRIPTION:Event Description\nThe most recent recession and its fallout\, weather (look at 2017)\, process and product failures\, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again\, we saw that failures can result in areas/industries thought to be “under control” through their policies\, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations\, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience\, as well as to help to start the less experienced individual. It offers ideas that can be used immediately\, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning\, business continuity\, and ethics\, as well as a sample group exercise to test your current risk management systems. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nUnderstand the sources of risk and potential actions/behavior that may hide them Gain up-to-date knowledge of risk management and build upon and improve existing practices Recognize actions/steps that can result in measurable benefits to an organization Become familiar with the process of Business Continuity Planning Identify and discuss analytical tools and areas for further investigation \nMajor Subjects\nRethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique \nInstructions\nNone URL:https://sc.cpa/event/ssaa477-26-surgents-controllership-skills-update-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205235Z LAST-MODIFIED:20250606T041513Z UID:10005073-1782820800-1782820800@sc.cpa SUMMARY:(SSAA436/26) Surgent's Current Issues in Accounting and Auditing: An Annual 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 detailed review of the multitude of FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of\, including an update on peer review and audit quality. \nDesigned For\nAccounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Recall and apply guidance from ASC Topic 842\, Leases Understand the main provisions of SASs No. 145 to No. 149 Identify other important A&A practice matters to be aware of Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Leases Topic 842 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of SAS No. 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa436-26-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205304Z LAST-MODIFIED:20250606T044304Z UID:10005074-1782820800-1782820800@sc.cpa SUMMARY:(SSAA475/26) 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\nRecognize the unique role of financial professionals in a potential transaction Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances Identify the potential pitfalls Be knowledgeable of the skills required for successful transactions Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills \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/ssaa475-26-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205305Z LAST-MODIFIED:20250606T041515Z UID:10005075-1782820800-1782820800@sc.cpa SUMMARY:(SSTX575/26) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21) 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\nLatest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft \nInstructions\nNone URL:https://sc.cpa/event/sstx575-26-surgents-weekly-expert-hour-original-air-date-9-23-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T191206 CREATED:20250605T205306Z LAST-MODIFIED:20250606T044305Z UID:10005076-1782820800-1782820800@sc.cpa SUMMARY:(SSTX435/26) Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses DESCRIPTION:Event Description\nClients often ask their tax advisors whether they have the “best” pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another. \nDesigned For\nAny tax practitioner who will advise a business owner about selecting a pension plan for his or her business \nObjectives\nUnderstand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners Help clients evaluate pension plan options and select the best pension-planning option for them \nMajor Subjects\nFactors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans \nInstructions\nNone URL:https://sc.cpa/event/sstx435-26-surgents-comparing-and-contrasting-retirement-plans-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR