BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.0//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:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050319Z CREATED:20260612T223312Z LAST-MODIFIED:20260613T050319Z UID:10006224-1814356800-1814356800@sc.cpa SUMMARY:(SSTX390/27) Surgent’s Weekly Expert Hour (Original Air Date: 11/6/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nOBBBA student loan repayment transition IRS Notice 2025-57 and transitional relief for reporting car loan interest Updated Form 1099-K frequently asked questions \nInstructions\nNone URL:https://sc.cpa/event/sstx390-27-surgents-weekly-expert-hour-original-air-date-11-6-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050330Z CREATED:20260612T223313Z LAST-MODIFIED:20260613T050330Z UID:10006226-1814356800-1814356800@sc.cpa SUMMARY:(SSTX236/27) Surgent's Tax Planning for Rental Real Estate DESCRIPTION:Event Description\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways\, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course\, we will explore all these issues and many more. Through real-world examples and discussion\, this course will delve into exceptions to rental status\, qualifications for material participation\, and requirements for active status. Additionally\, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. \nDesigned For\nAccounting and finance professionals who wish to know about the taxation of rental real estate \nObjectives\n\nUnderstand exceptions to rental status \n Identify the different types of depreciation recapture that apply to rental properties \n Recognize tax planning opportunities for personal and vacation properties \n Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales \n\nMajor Subjects\nRental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245\, 1250\, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx236-27-surgents-tax-planning-for-rental-real-estate/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050341Z CREATED:20260612T223313Z LAST-MODIFIED:20260613T050341Z UID:10006228-1814356800-1814356800@sc.cpa SUMMARY:(SSTX248/27) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process\n Identify the different tax consequences for various forms of acquired businesses\n Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction\n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales\n Understand the impact of Section Section 751\, 743\, 734\, and 754 on the purchase or sale of a partnership\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx248-27-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050347Z CREATED:20260612T223316Z LAST-MODIFIED:20260613T050347Z UID:10006229-1814356800-1814356800@sc.cpa SUMMARY:(SSAA190/27) Surgent's Fraud Basics: Protecting the Company Till DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa190-27-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050407Z CREATED:20260612T223329Z LAST-MODIFIED:20260613T050407Z UID:10006231-1814356800-1814356800@sc.cpa SUMMARY:(SSTX349/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/22/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nForms of stock-based compensation and their taxation Statistics concerning HSAs \, including average balance by household income Medicare changes in 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx349-27-surgents-weekly-expert-hour-original-air-date-8-22-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050408Z CREATED:20260612T223334Z LAST-MODIFIED:20260613T050408Z UID:10006232-1814356800-1814356800@sc.cpa SUMMARY:(SSOT158/27) Surgent's Professional Email Writing Basics DESCRIPTION:Event Description\nWritten business communication provides a structured\, documented\, and efficient way to convey information\, make decisions and collaborate across various business functions. It ensures clarity\, consistency\, and professionalism in all interactions.Well-crafted e-mails reflect positively on your executive presence. Mastery can enhance your reputation and credibility as well as lead to opportunities for career advancement.In this course\, you will learn how to incorporate strategies to articulate your ideas\, instructions\, and messages with precision. This reduces the likelihood of misunderstandings\, errors\, and confusion and provides a framework for your business success. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve written communication in business. \nObjectives\n\nRecognize and identify habits that elevate every message\n Understand rules of email etiquette to enhance professionalism\n Know how to identify desired outcomes to match content and method of communication\n\nMajor Subjects\nCreate clear and concise email communication and utilize protocols that support and enhance your professionalism Best practices for excellent email etiquette Types of subject lines to avoid Subject line structure for maximum impact Creating effective greetings and sign offs When and how to use cc/bcc fields to avoid conflict and enhance connection Elevated out of office reply messages How to best convey the proper tone Avoiding common pitfalls How to handle misunderstandings and mishaps Examination of when to use text\, instant messaging\, or phone call instead of email Synthesizing ideas and using efficient methods of writing Creating concise email strings \nInstructions\nNone URL:https://sc.cpa/event/ssot158-27-surgents-professional-email-writing-basics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050408Z CREATED:20260612T223410Z LAST-MODIFIED:20260613T050408Z UID:10006234-1814356800-1814356800@sc.cpa SUMMARY:(SSTX224/27) Surgent's Understanding Partnership Taxation: Types of Basis\, Contributions\, and Distributions DESCRIPTION:Event Description\nCalculating partnership basis is one of the most important things that we do as practitioners. However\, it is also one of the most confusing. When we use the term “basis\,” we really could be referring to one of three different things. This course will explore the differences between inside basis\, outside basis\, and 704(b) basis. Through several examples and practice problems\, we will show you how to easily distinguish among these terms. We will also explore the tax implications of initial contributions of property to a partnership as well as the different types of partnership distributions. \nDesigned For\nTax practitioners who are looking to improve their knowledge of basis types\, the calculation of basis\, and the implications of making contributions to a partnership \nObjectives\n\nCalculate inside basis\, outside basis\, and 704(b) basis\n Recognize the concept of substantial economic effect\n List the three requirements that need to be present for an allocation to be deemed to have economic effect\n Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present \n Recognize the tax effects of transferring cash\, property\, and services to a partnership\n Recall the tax effects of contributing assets that are encumbered by debt to a partnership \n List the key rules of thumb to remember when dealing with distributions\n State the ordering rules for calculating a partner’s tax basis\n Describe the key differences between liquidating and non-liquidating distributions\n Determine any applicable tax gains and losses of cash and property distributions\n State the ordering rules for hybrid distributions that involve both cash and property\n\nMajor Subjects\nThree different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43 \nInstructions\nNone URL:https://sc.cpa/event/sstx224-27-surgents-understanding-partnership-taxation-types-of-basis-contributions-and-distributions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044336Z CREATED:20260612T223410Z LAST-MODIFIED:20260613T044336Z UID:10006235-1814356800-1814356800@sc.cpa SUMMARY:(SSAA104/27) Surgent's Auditing Property\, Plant\, & Equipment DESCRIPTION:Event Description\nProperty\, plant\, and equipment is present\, at least to some extent\, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment\, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment\, internal controls that prevent and detect misstatements in property and equipment\, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for auditing property\, plant\, and equipment \nObjectives\n\nDiscuss audit risks related to property equipment \n Identify internal controls to prevent\, detect and correct misstatement in property and equipment\n Tailor an audit plan to respond to assessed risk of material misstatement\n Understand the key controls related to PP&E\n Describe and apply lease accounting requirements\n Test disclosures for completeness and compliance with GAAP\n\nMajor Subjects\nAssessing risk Internal control related to property and equipment Audit procedures for property and equipment Construction of assets including capitalizing interest Lease accounting requirements and disclosure of right of use asset Disclosure of property and equipment \nInstructions\nNone URL:https://sc.cpa/event/ssaa104-27-surgents-auditing-property-plant-equipment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050409Z CREATED:20260612T223411Z LAST-MODIFIED:20260613T050409Z UID:10006236-1814356800-1814356800@sc.cpa SUMMARY:(SSTX145/27) Surgent's Food\, Beverage\, and Entertainment Expensing DESCRIPTION:Event Description\nThe IRS has issued final regulations regarding the Tax Cuts and Jobs Act’s (TCJA) elimination of the deduction for expenditures related to entertainment\, amusement\, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also address the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. To effectively advise clients\, it is imperative for tax practitioners to understand these rules and be updated on the latest IRS guidance related to meals and entertainment. \nDesigned For\nTax practitioners who anticipate advising clients with respect to employer meals and entertainment expenditures \nObjectives\n\nUnderstand the new rules relating to the deductibility of expenses associated with meals\, entertainment\, and food and beverages that employers provide to employees\n\nMajor Subjects\nThe 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment \nInstructions\nNone URL:https://sc.cpa/event/sstx145-27-surgents-food-beverage-and-entertainment-expensing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050409Z CREATED:20260612T223412Z LAST-MODIFIED:20260613T050409Z UID:10006238-1814356800-1814356800@sc.cpa SUMMARY:(SSTX394/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/8/26) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nExclusion from gain of qualified small business stock under section 1202 Setting up online IRS account Ways to submit Power of Attorney Authorization Requests \nInstructions\nNone URL:https://sc.cpa/event/sstx394-27-surgents-weekly-expert-hour-original-air-date-1-8-26/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044339Z CREATED:20260612T223412Z LAST-MODIFIED:20260613T044339Z UID:10006239-1814356800-1814356800@sc.cpa SUMMARY:(SSTE142/27) Surgent's System and Organization Controls (SOC) Engagements DESCRIPTION:Event Description\nIn today’s interconnected world\, safeguarding information systems is crucial. This course will provide a comprehensive understanding of SOC engagements\, exploring the types of reports (SOC 1\, SOC 2\, and SOC 3) and the related management assertions. The use of the reports for internal controls over financial reporting (ICFR) and operations and compliance will be analyzed. This course equips accounting professionals with the knowledge to effectively lead in compliance reporting. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain the purpose of the Trust Services Criteria and its organization\n Understand the purpose of SOC reports and the roles of key players and identify management assertions specific to different SOC engagement types\n Recall the intended users of SOC 1®\, SOC 2®\, and SOC 3® reports\n Explain how materiality is determined and used in performing a SOC engagement\n Summarize the criteria for a vendor to be considered a subservice organization\n Explain the considerations for deciding between the inclusive and carve-out method for subservice organizations\n Define service commitments and system requirements in a SOC 2® engagement\n Determine the appropriate form and content of a report on the examination of controls at a service organization\n\nMajor Subjects\nPurpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1\, SOC 2\, and SOC 3 reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2 engagements Appropriate form and content of SOC reports \nInstructions\nNone URL:https://sc.cpa/event/sste142-27-surgents-system-and-organization-controls-soc-engagements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050409Z CREATED:20260612T223413Z LAST-MODIFIED:20260613T050409Z UID:10006240-1814356800-1814356800@sc.cpa SUMMARY:(SSBM107/27) Surgent's Engagement and Client Retention Best Practices DESCRIPTION:Event Description\nPositive client relationships require work. Miscommunication\, unrealistic expectations\, and differing personality styles may strain a client’s relationship with professional advisors. Fortunately\, there are tested strategies that foster and strengthen client relationships. Creating appropriate boundaries early on is one of many effective strategies that can help.This course explores actions accounting and finance professionals can take to create and grow their client relationships. This webinar provides actionable insights on how to engage new and old clients alike. Strained client relationships can harm both the client and the firm’s profitability. Yet automation\, for example\, allows some firms to remain more engaged while others miss the mark. There is a science underlying client retention that involves understanding the client journey\, ensuring consistent client interactions\, and equipping employees with the tools needed to satisfy client needs. Understanding these skills should help you protect the relationships that sustain your business. \nDesigned For\nAccounting and finance professionals seeking to understand how to engage and retain clients \nObjectives\n\nCreate and implement a client retention strategy\n Create content to educate clients\n Track customer retention metrics\n Leverage employee engagement with clients\n Map your customer journey\n Understand the role of technology in improving client retention\n\nMajor Subjects\nManaging client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets \nInstructions\nNone URL:https://sc.cpa/event/ssbm107-27-surgents-engagement-and-client-retention-best-practices/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044340Z CREATED:20260612T223413Z LAST-MODIFIED:20260613T044340Z UID:10006241-1814356800-1814356800@sc.cpa SUMMARY:(SSTX138/27) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx138-27-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050410Z CREATED:20260612T223414Z LAST-MODIFIED:20260613T050410Z UID:10006242-1814356800-1814356800@sc.cpa SUMMARY:(SSOT113/27) Surgent's Business Law for Small Business Owners DESCRIPTION:Event Description\nOne of the most intimidating aspects of going into business for yourself is compliance. Tax\, employment\, and regulatory laws are difficult to navigate\, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course\, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract\, taxation of entity types\, worker classification\, property law\, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues\, practitioners will be able to add value and help their small business owner clients grow and thrive. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law \nInstructions\nNone URL:https://sc.cpa/event/ssot113-27-surgents-business-law-for-small-business-owners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044342Z CREATED:20260612T223414Z LAST-MODIFIED:20260613T044342Z UID:10006243-1814356800-1814356800@sc.cpa SUMMARY:(SSOT103/27) 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. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nEmployees identified for advancement\, team leads\, supervisors\, and managers \nObjectives\n\nIdentify effective coaches and develop coaching strategies to support your team\n Give constructive criticism while managing defensive reactions\n\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/ssot103-27-surgents-coaching-skills-for-managers-and-supervisors/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044343Z CREATED:20260612T223415Z LAST-MODIFIED:20260613T044343Z UID:10006244-1814356800-1814356800@sc.cpa SUMMARY:(SSTX103/27) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff with a hands-on\, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter\, we illustrate various parts and areas of interest when preparing a 1065\, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\n\nLearn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1\n Learn in detail about common business reporting Forms 4562 and 4797\n Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients\n\nMajor Subjects\nComprehensive coverage of HR 1\, One Big Beautiful Bill Act; Gain a thorough understanding of federal income tax laws for partnerships and LLCs\, from formation to tax return preparation issues; Filing requirements for Schedules K-2 and K-3; Who files Form 1065\, and who does not file Form 1065; Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items; The importance of Schedule M-1; Partnership distributions — current or liquidating\, cash or property; How to allocate recourse and nonrecourse debt; Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation; Section 163(j) limitations; Mastering two common tax forms\, Depreciation (4562) and Sale of Assets (4797); Final regulations on Section 168(k); Partnership reporting oddities; Accurately preparing partnership returns and reconciling book income to taxable income; The Centralized Audit Regime under the Bipartisan Budget Act of 2015; \nInstructions\nNone URL:https://sc.cpa/event/sstx103-27-surgents-form-1065-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044410Z CREATED:20260612T223416Z LAST-MODIFIED:20260613T044410Z UID:10006245-1814356800-1814356800@sc.cpa SUMMARY:(SSTE120/27) Surgent's IT Governance and Risk Management DESCRIPTION:Event Description\nThis course covers the key components of IT governance and risk management through interactive discussions and hands-on activities. By the end of the course\, participants will have a thorough understanding of the function of IT governance within an organization\, including roles and responsibilities and key frameworks. In addition\, participants will learn about IT risk identification and assessment methods and IT general and application controls. Business process management and change management will also be discussed. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain the role of IT governance within an organization\n Describe key IT governance frameworks\, including COBIT\, ITIL\, and ISO/IEC 27001 and 27002\n Identify IT governance roles and responsibilities\n Explore IT risk identification and assessment methods\n Describe IT general controls and application controls\n Discuss business process management and change management\n\nMajor Subjects\nThe role of IT governance within an organization IT governance principles IT risk identification and assessment methods IT control frameworks (e.g.\, COBIT\, ITIL) IT general controls and application controls Business process management Change management \nInstructions\nNone URL:https://sc.cpa/event/sste120-27-surgents-it-governance-and-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044412Z CREATED:20260612T223419Z LAST-MODIFIED:20260613T044412Z UID:10006249-1814356800-1814356800@sc.cpa SUMMARY:(SSTX206/27) Surgent's A Guide to Nonqualified Deferred Compensation DESCRIPTION:Event Description\nThis course is designed to provide a deep understanding of NQDC plans\, focusing on the regulations\, tax nuances\, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans\, their differences from qualified retirement plans\, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans\, including income recognition\, FICA\, and federal/state taxes\, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics\, company objectives\, and tax efficiency. By the end of the course\, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations. \nDesigned For\nAccounting and finance professionals who wish to gain a deep understanding of nonqualified deferred compensation \nObjectives\n\nDefine nonqualified deferred compensation (NQDC) and explain how it differs from qualified retirement plans\n Identify and describe the key compliance requirements for NQDC plans\, including IRC Section 409A and other relevant regulations\n Understand the taxation of NQDC plans\, including the timing of income recognition\, FICA\, and federal/state taxes\, and the tax consequences for both employers and employees\n Distinguish between the various types of NQDC plans\, such as salary deferral arrangements\, and supplemental executive retirement plans (SERPs)\, and understand their unique features and benefits\n Understand the financing and funding options available for NQDC plans and the pros and cons of each approach\n Develop and implement effective planning strategies for NQDC plans\, considering factors such as participant demographics\, company objectives\, and tax efficiency\n Summarize the key takeaways from the course\, emphasizing the importance of proper plan design\, compliance\, and administration in maximizing the benefits of NQDC plans for both employers and employees\n\nMajor Subjects\nThe basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies \nInstructions\nNone URL:https://sc.cpa/event/sstx206-27-surgents-a-guide-to-nonqualified-deferred-compensation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050612Z CREATED:20260612T223422Z LAST-MODIFIED:20260613T050612Z UID:10006252-1814356800-1814356800@sc.cpa SUMMARY:(SSTX346/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/1/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDiscussion of the 2024 presidential race reset 2024 Tax Legislation Update Transfer and direct pay of energy credits \nInstructions\nNone URL:https://sc.cpa/event/sstx346-27-surgents-weekly-expert-hour-original-air-date-8-1-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044413Z CREATED:20260612T223423Z LAST-MODIFIED:20260613T044413Z UID:10006253-1814356800-1814356800@sc.cpa SUMMARY:(SSOT136/27) Surgent's Marijuana: A Generalized Business Viewpoint DESCRIPTION:Event Description\nEach year\, more states legalize cannabis (i.e.\, marijuana) for medical or recreational purposes. As legalization grows\, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy\, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape\, which includes strict compliance with federal and state regulations. However\, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production\, retail\, farming\, and chemical production\, as well as facilities\, design\, and construction. Simply stated\, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years. \nDesigned For\nAnyone in the accounting or financial services professions who seeks to gain a better understanding of the most relevant topics in the marijuana industry or who counsel individuals or businesses working within some part of the marijuana industry \nObjectives\n\nUnderstand the legal framework that allows accounting and financial firms to operate and grow within the marijuana industry\n Be familiar with applicable Internal Revenue Code sections applicable to this industry\n Be well versed in the potential risks and rewards for financial professionals working in the marijuana industry\n Understand the issues unique to the production\, delivery\, and retail aspects of this market\n\nMajor Subjects\nAn overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections \nInstructions\nNone URL:https://sc.cpa/event/ssot136-27-surgents-marijuana-a-generalized-business-viewpoint/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050613Z CREATED:20260612T223512Z LAST-MODIFIED:20260613T050613Z UID:10006256-1814356800-1814356800@sc.cpa SUMMARY:(SSTX227/27) Surgent's Section 529 Plans: A Comprehensive Guide DESCRIPTION:Event Description\nThis course provides a thorough examination of qualified tuition programs (Section 529 plans)\, focusing on their tax treatment\, planning applications\, and recent legislative changes. Participants will learn how 529 plans operate\, what qualifies as education expenses\, and how contributions\, distributions\, and beneficiary changes are treated under federal law. The course explores practical planning strategies\, including 529-to-Roth IRA rollovers\, multigenerational “dynasty” 529 planning\, grandparent-owned account considerations\, and interplay with financial aid. It also addresses state-level variations\, compliance issues\, and common pitfalls.Using real-world scenarios\, the course evaluates when 529 plans are advantageous\, the limitations families may encounter\, and alternative approaches to education and long-term savings. Participants will gain a clear understanding of tax benefits\, penalties\, strategic funding approaches\, and planning opportunities for high-net-worth families as well as typical households. \nDesigned For\nAccounting and finance professionals seeking information about the latest practical applications regarding 529 planning \nObjectives\n\nEvaluate when 529 plans fit into an education or wealth-planning strategy\n Apply current rules to client-specific scenarios\n\nMajor Subjects\n529 plan structure\, requirements\, and tax treatment Qualified education expenses\, K-12 allowances\, and student loan limits Contribution rules\, gift-tax interactions\, and the five-year election Distribution rules\, penalties\, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges\, risks\, and practical decision frameworks \nInstructions\nNone URL:https://sc.cpa/event/sstx227-27-surgents-section-529-plans-a-comprehensive-guide/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044419Z CREATED:20260612T223513Z LAST-MODIFIED:20260613T044419Z UID:10006257-1814356800-1814356800@sc.cpa SUMMARY:(SSET132/27) Surgent's Power Query Series: Adding Columns for Data Enrichment DESCRIPTION:Event Description\nUsing a variety of hands-on exercises\, this course enables users to learn how to add columns using Power Query (Excel version). 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 fifth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand how to add columns in Power Query by a variety of methods\, including merging columns\, duplicating columns\, and adding custom columns\n Recognize that adding columns is determined by the data type of the column\n\nMajor Subjects\nCreate a new column from existing columns Adding columns is determined by the data type of the column Adding new columns Hands-on examples: column from examples\, merging columns\, duplicate columns\, custom columns\, conditional column\, index column \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sset132-27-surgents-power-query-series-adding-columns-for-data-enrichment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050613Z CREATED:20260612T223513Z LAST-MODIFIED:20260613T050613Z UID:10006258-1814356800-1814356800@sc.cpa SUMMARY:(SSTE115/27) 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\n\nRecognize how to publish to PBI Service from the desktop\n Understanding workspaces and dashboards in the service\n Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers)\n Understand administration of the Power BI service with the goal of data democratization\n\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/sste115-27-surgents-power-bi-com-empowering-collaborative-data-analytics-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044420Z CREATED:20260612T223514Z LAST-MODIFIED:20260613T044420Z UID:10006259-1814356800-1814356800@sc.cpa SUMMARY:(SSTX156/27) 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\n\nComplete Form 990 to advise clients with respect to the tax rules relating to public charities\n\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 Potential changes in the income taxation of not-for-profit organizations \nInstructions\nNone URL:https://sc.cpa/event/sstx156-27-surgents-fundamentals-of-public-charity-taxation-and-form-990/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050613Z CREATED:20260612T223514Z LAST-MODIFIED:20260613T050613Z UID:10006260-1814356800-1814356800@sc.cpa SUMMARY:(SSTX223/27) Surgent's Understanding Partnership Taxation: Debt Allocations DESCRIPTION:Event Description\nHow debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution\, the losses that flow down to the partners\, and the gain or loss on the sale of a partnership interest. However\, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore\, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course\, we will tackle the concept of debt allocations – how you do it\, what it means\, and why you do it. \nDesigned For\nTax practitioners who are looking to improve their knowledge of debt allocations and how they affect a partner’s tax basis \nObjectives\n\nState how debt allocations affect the calculation of a partner’s basis in the partnership\n Recognize how recourse and nonrecourse debt are allocated to partners\n Identify the tax effects of 704(c) on contributed property\n\nMajor Subjects\nRecourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c) \nInstructions\nNone URL:https://sc.cpa/event/sstx223-27-surgents-understanding-partnership-taxation-debt-allocations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044422Z CREATED:20260612T223515Z LAST-MODIFIED:20260613T044422Z UID:10006261-1814356800-1814356800@sc.cpa SUMMARY:(SSTX363/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/5/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\n2024 post-election updates Required minimum distributions for owners and IRA beneficiaries Signing up for an IP PIN and other IRS-related topics \nInstructions\nNone URL:https://sc.cpa/event/sstx363-27-surgents-weekly-expert-hour-original-air-date-12-5-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044423Z CREATED:20260612T223516Z LAST-MODIFIED:20260613T044423Z UID:10006262-1814356800-1814356800@sc.cpa SUMMARY:(SSTX386/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/18/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nHSA provisions within the OBBBA HSA statistics New federal loan limits and impacts \nInstructions\nNone URL:https://sc.cpa/event/sstx386-27-surgents-weekly-expert-hour-original-air-date-9-18-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050616Z CREATED:20260612T223516Z LAST-MODIFIED:20260613T050616Z UID:10006263-1814356800-1814356800@sc.cpa SUMMARY:(SSAA251/27) 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\n\nIdentify differences in engagements performed under the SSARS\n Recall general requirements for all SSARS engagements\n Identify requirements for preparation engagements under AR-C Section 70\n\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/ssaa251-27-surgents-performing-a-preparation-engagement-under-ar-c-section-70-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044510Z CREATED:20260612T223517Z LAST-MODIFIED:20260613T044510Z UID:10006264-1814356800-1814356800@sc.cpa SUMMARY:(SSTE119/27) Surgent's Generative AI in Accounting and Prompt Engineering DESCRIPTION:Event Description\nThis course explores generative AI (genAI) and prompt engineering and the relevance of these tools to accounting. The course will explain how generative AI differs from non-generative AI and help participants to understand current use\, limitations\, and risks associated with genAI integration in audits and financial reporting. The course will also explore best practices for writing prompts and common prompt engineering tools and techniques. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nExplain the principles of generative AI (i.e.\, ChatGPT)\, distinguish it from non-generative AI\, and explore its frequent use cases\n Understand the current use\, limitations\, risks\, and supervision of genAI integration in audits and financial reporting\n Apply best practices for creating prompts and explore examples of impactful prompts \n Practice common prompt engineering techniques and approaches for writing effective prompts\n Explore commonly used tools to aid with prompt engineering\n\nMajor Subjects\nPrinciples of generative AI vs. non-generative AI Common use cases of generative AI in accounting Current use\, limitations\, and risks of genAI Real-world applications in audits and financial reporting Understanding the risks and challenges (e.g.\, data privacy\, accuracy) Supervision and governance of genAI tools in accounting Best practices for prompt engineering Crafting effective prompts for generative AI Exploring examples of impactful and efficient prompts Ensuring ethical and responsible prompt design Common prompt engineering techniques Zero-shot\, few-shot\, and chain-of-thought prompting The interview pattern and tree-of-thought approaches Practical examples and hands-on prompt creation Tools for prompt engineering \nInstructions\nAccess to ChatGPT-4o during the course is encouraged but not required. Participants can create a free account by visiting chatgpt.com and clicking “Sign Up.” URL:https://sc.cpa/event/sste119-27-surgents-generative-ai-in-accounting-and-prompt-engineering/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050616Z CREATED:20260612T223517Z LAST-MODIFIED:20260613T050616Z UID:10006265-1814356800-1814356800@sc.cpa SUMMARY:(SSTE109/27) Surgent's Generative AI and Cybersecurity: Opportunities and Threats DESCRIPTION:Event Description\nThis course explores how generative AI is revolutionizing cybersecurity. It highlights opportunities\, such as enhanced threat detection\, and risks\, including AI-driven phishing and malware\, particularly in financial contexts. \nDesigned For\nExperienced CPAs\, CITPs\, accountants\, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies \nObjectives\n\nUnderstand how generative AI is used for both defensive and malicious cybersecurity purposes\n Identify potential risks from AI-powered threats and develop mitigation strategies\n Analyze real-world AI-related cybersecurity incidents in the financial sector\n Propose proactive measures to integrate generative AI into cybersecurity defenses\n Evaluate how AI-generated risks impact regulatory compliance in financial systems \n\nMajor Subjects\nGenerative AI applications in cybersecurity (e.g.\, threat detection\, automation) AI-enabled cyber threats\, including phishing\, deepfakes\, and malware Real-world incidents involving AI-related cybersecurity challenges Proactive strategies for leveraging generative AI in cybersecurity Regulatory and ethical implications of generative AI in financial cybersecurity \nInstructions\nNone URL:https://sc.cpa/event/sste109-27-surgents-generative-ai-and-cybersecurity-opportunities-and-threats/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR