BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.0//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044014Z CREATED:20260612T223525Z LAST-MODIFIED:20260613T044014Z UID:10006276-1814356800-1814356800@sc.cpa SUMMARY:(SSTX377/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/17/25) 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\nWhat’s new in IRAs New 1099-Q for 2025 Tracking of Qualified Charitable Distributions Strategies to plan for the rest of the year \nInstructions\nNone URL:https://sc.cpa/event/sstx377-27-surgents-weekly-expert-hour-original-air-date-7-17-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050712Z CREATED:20260612T223525Z LAST-MODIFIED:20260613T050712Z UID:10006277-1814356800-1814356800@sc.cpa SUMMARY:(SSAA147/27) Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update DESCRIPTION:Event Description\nDue to increasing scrutiny in the employee benefit plan area\, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement.In this course\, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs)\, identifying best practices\, and performing efficient audit engagements. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nUnderstand the current changes to the rules and regulations associated with 401(k) plans\n Identify best practices associated with engagement performance\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nKey requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa147-27-surgents-auditing-401k-plans-critical-issues-and-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044015Z CREATED:20260612T223526Z LAST-MODIFIED:20260613T044015Z UID:10006278-1814356800-1814356800@sc.cpa SUMMARY:(SSTX125/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation 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/sstx125-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050713Z CREATED:20260612T223611Z LAST-MODIFIED:20260613T050713Z UID:10006279-1814356800-1814356800@sc.cpa SUMMARY:(SSTE141/27) Surgent's Power Query Series: Useful Transformations DESCRIPTION:Event Description\nThis course covers a number of useful transformations using Power Query (Excel version) to clean\, enrich\, and shape data. Coverage includes pivoting and unpivoting\, filtering and grouping\, fuzzy matching\, and more\, with hands-on exercises for users to practice these skills.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the ninth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nBe familiar with various useful transformations available in Power Query\n\nMajor Subjects\nData before and after transformation: unpivoting\, pivoting\, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste141-27-surgents-power-query-series-useful-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050714Z CREATED:20260612T223612Z LAST-MODIFIED:20260613T050714Z UID:10006281-1814356800-1814356800@sc.cpa SUMMARY:(SSTX393/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/11/25) 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\n2025 Year-End Planning Tips for IRAs and Employer Plans A QCD Counts Toward RMD if Done Before RMD Is Satisfied New IRS Developments \nInstructions\nNone URL:https://sc.cpa/event/sstx393-27-surgents-weekly-expert-hour-original-air-date-12-11-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050715Z CREATED:20260612T223613Z LAST-MODIFIED:20260613T050715Z UID:10006283-1814356800-1814356800@sc.cpa SUMMARY:(SSOT118/27) Surgent's Exploring Business Valuation Fundamentals DESCRIPTION:Event Description\nWhat makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course\, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment’s price. \nDesigned For\nAccounting and finance professionals who want to understand the concepts and theories behind business valuation techniques \nObjectives\n\nDescribe the factors affecting the value of a business \n Compare and contrast market value\, investment value\, bankruptcy value\, and going concern value \n List the key differences between technical and fundamental analysis \n Calculate intrinsic value using discounted cash flow methods\, such as the GGM and the H-Model \n Calculate intrinsic value using free cash flow \n Calculate the gains and losses to the buyer/seller in a merger/acquisition \n List key discounts when valuing privately held companies \n\nMajor Subjects\nWhat does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models \nInstructions\nNone URL:https://sc.cpa/event/ssot118-27-surgents-exploring-business-valuation-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050715Z CREATED:20260612T223614Z LAST-MODIFIED:20260613T050715Z UID:10006285-1814356800-1814356800@sc.cpa SUMMARY:(SSTX292/27) Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDetails of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans\, parts\, and costs \nInstructions\nNone URL:https://sc.cpa/event/sstx292-27-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050719Z CREATED:20260612T223615Z LAST-MODIFIED:20260613T050719Z UID:10006287-1814356800-1814356800@sc.cpa SUMMARY:(SSAA199/27) Surgent's FASB Accounting Standards Update DESCRIPTION:Event Description\nDesigned to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB)\, this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will discuss the main provisions of the ASU\, application guidance\, and information on transition and the effective dates for the new ASU. This course is the place to go to stay current on all FASB-related matters. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall recently issued ASUs of greatest significance to smaller and medium-sized entities\n Identify items on the FASB’s technical agenda\n\nMajor Subjects\nFASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting; Projects on the FASB’s Technical Agenda \nInstructions\nNone URL:https://sc.cpa/event/ssaa199-27-surgents-fasb-accounting-standards-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044123Z CREATED:20260612T223615Z LAST-MODIFIED:20260613T044123Z UID:10006288-1814356800-1814356800@sc.cpa SUMMARY:(SSET106/27) Surgent's Ethics for the Industry Accountant DESCRIPTION:Event Description\nWhile ethics training is required by many states\, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers\, our firms\, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry. \nDesigned For\nFinance and accounting professionals\, particularly CPAs in industry \nObjectives\n\nIdentify and understand critical thinking errors as they relate to ethical dilemmas\n Understand the professional code of ethics and conduct\n Be familiar with the new AICPA Ethics Codification\n Recognize the impact of ethical and unethical conduct on our profession\n Understand the common types of fraud in business and identify red flags of fraud\n\nMajor Subjects\nWhat are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points \nInstructions\nNone URL:https://sc.cpa/event/sset106-27-surgents-ethics-for-the-industry-accountant/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044127Z CREATED:20260612T223616Z LAST-MODIFIED:20260613T044127Z UID:10006289-1814356800-1814356800@sc.cpa SUMMARY:(SSTX111/27) Surgent's Unique Tax Attributes of Different Entity Types DESCRIPTION:Event Description\nWhen putting together a financial plan\, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore\, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed\, but also which taxes will have the greatest impact on the individual owner. In this course\, we will explore when self-employment taxes apply to business income\, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner. \nDesigned For\nAccounting and finance professionals who work with entrepreneurial clients or clients in the beginning stages of starting a business \nObjectives\n\nState the basic distinctions between various entity types \n Identify when self-employment taxes must be paid by a flow-through entity owner \n Recognize how an S corporation can avoid the built-in gains tax \n Recall which entity types may make a PTE election under IRS Notice 2020-75\n\nMajor Subjects\nConsiderations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose? \nInstructions\nNone URL:https://sc.cpa/event/sstx111-27-surgents-unique-tax-attributes-of-different-entity-types/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044128Z CREATED:20260612T223618Z LAST-MODIFIED:20260613T044128Z UID:10006290-1814356800-1814356800@sc.cpa SUMMARY:(SSTX101/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\n\nBe aware of fiduciary accounting principles\n Calculate Distributable Net Income and the income distribution deduction \n Prepare Form 1041 and Schedule K-1 \n\nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx101-27-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044132Z CREATED:20260612T223620Z LAST-MODIFIED:20260613T044132Z UID:10006292-1814356800-1814356800@sc.cpa SUMMARY:(SSTX181/27) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nIndividual tax planning strategies for 2025 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes enacted in 2025 that impact individuals and provide individuals with significant tax reduction opportunities. \nDesigned For\nAccounting and finance professionals who need to know about tax planning opportunities for 2025 and later \nObjectives\n\nAdvise individual clients on tax changes and planning opportunities associated with those changes in 2025 and after\n\nMajor Subjects\nExtension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit\, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes \nInstructions\nNone URL:https://sc.cpa/event/sstx181-27-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050721Z CREATED:20260612T223703Z LAST-MODIFIED:20260613T050721Z UID:10006293-1814356800-1814356800@sc.cpa SUMMARY:(SSTE137/27) Surgent's Power Query Series: Data Transformations DESCRIPTION:Event Description\nThis course teaches the user how to perform data transformations in Power Query\, using a hands-on approach. Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the fourth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand all transformations available in Power Query to turn messy data into a table format to enable data modeling\n Understand how to perform data transformations using a hands-on example\n\nMajor Subjects\nWorkflow of a data transformation\, including data cleaning\, data enrichment\, and data shaping How to perform data transformations Hands-on example: flattening a general ledger \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste137-27-surgents-power-query-series-data-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050722Z CREATED:20260612T223704Z LAST-MODIFIED:20260613T050722Z UID:10006294-1814356800-1814356800@sc.cpa SUMMARY:(SSTX359/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/31/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIncome-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx359-27-surgents-weekly-expert-hour-original-air-date-10-31-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050816Z CREATED:20260612T223705Z LAST-MODIFIED:20260613T050816Z UID:10006296-1814356800-1814356800@sc.cpa SUMMARY:(SSTE105/27) Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals DESCRIPTION:Event Description\nThis hands-on course introduces accountants\, auditors\, and finance professionals to agentic AI by simulating autonomous behavior using the basic version of ChatGPT. Participants will use role-play\, prompt engineering\, and guided interaction loops to create agents that simulate planning\, decision-making\, and communication workflows. No coding or advanced access is required. Participants will practice designing task-specific prompts\, simulating agent autonomy using flipped interaction patterns\, and evaluating agent output for risk and effectiveness. This course makes agentic AI accessible to all learners through practical\, scenario-based exercises using tools they already have. \nDesigned For\nCPAs\, CFOs\, controllers\, finance managers\, tax professionals\, advisors\, and financial professionals seeking hands-on experience with AI tools and workflows \nObjectives\n\nUnderstand the building blocks of agentic behavior using basic ChatGPT\n Create and simulate task-specific agents using prompt engineering techniques\n Practice flipped interaction patterns that showcase autonomous agent workflows\n Evaluate agent responses for bias\, limitations\, and control weaknesses\n Apply ethical and professional guidelines to simulated agent deployments\n\nMajor Subjects\nAgentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot\, tax helper\, financial planning agent Risk scenarios: hallucinations\, scope creep\, prompt hacking Governance\, professional skepticism\, and documentation best practices \nInstructions\nAccess to ChatGPT 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/sste105-27-surgents-build-an-ai-agent-with-chatgpt-a-hands-on-lab-for-financial-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050817Z CREATED:20260612T223706Z LAST-MODIFIED:20260613T050817Z UID:10006297-1814356800-1814356800@sc.cpa SUMMARY:(SSTX381/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/14/25) 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\nLegal Obligations and Individual Responsibilities of RMDs; SALT Limitation and the PTET; Qualified Production Property Rules \nInstructions\nNone URL:https://sc.cpa/event/sstx381-27-surgents-weekly-expert-hour-original-air-date-8-14-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050819Z CREATED:20260612T223708Z LAST-MODIFIED:20260613T050819Z UID:10006299-1814356800-1814356800@sc.cpa SUMMARY:(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24) 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\nCrummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules \nInstructions\nNone URL:https://sc.cpa/event/sstx334-27-surgents-weekly-expert-hour-original-air-date-5-2-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045920Z CREATED:20260612T223709Z LAST-MODIFIED:20260613T045920Z UID:10006300-1814356800-1814356800@sc.cpa SUMMARY:(SSAA202/27) Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques DESCRIPTION:Event Description\nThis course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed\, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn how to recognize and prevent fraud in their business \nObjectives\n\nRecognize ways to detect and prevent fraud in your organization\n\nMajor Subjects\nCommon fraud prevention strategies Common fraud detection methods \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-27-surgents-how-can-i-spot-fraud-a-review-of-fraud-detection-and-prevention-techniques/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050013Z CREATED:20260612T223712Z LAST-MODIFIED:20260613T050013Z UID:10006302-1814356800-1814356800@sc.cpa SUMMARY:(SSAA204/27) Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us DESCRIPTION:Event Description\nThis course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo\, who was an integral part of this case.This is the fourth of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn from a real-life fraud case to understand how to detect and prevent fraud in their organizations \nObjectives\n\nUnderstand the circumstances surrounding Rita Crundwell’s municipal fraud\n Use the lessons learned from that case to understand some of the characteristics of an effective internal fraud program\n\nMajor Subjects\nBackground of the Dixon\, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case \nInstructions\nNone URL:https://sc.cpa/event/ssaa204-27-surgents-lessons-learned-what-a-53-million-fraud-can-teach-us/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050013Z CREATED:20260612T223808Z LAST-MODIFIED:20260613T050013Z UID:10006303-1814356800-1814356800@sc.cpa SUMMARY:(SSOT101/27) Surgent's Successful Communication DESCRIPTION:Event Description\nAll would agree that successful communications are key to any successful venture\, including audits. However\, given the tight deadlines\, complex issue resolution and the often remote working environment of the audit teams and clients\, there are many barriers to achieving effective communications on audit engagements.In this module\, we’ll review common barriers to effective communication\, models for effective communication which are easy to understand and utilize\, the importance of both verbal and non-verbal communication skills\, and the often over-looked element of communication – effective listening. \nDesigned For\nAccountants with responsibilities for effective engagement communications \nObjectives\n\nBe familiar with a communication model to discover key techniques\n Identify and demonstrate techniques for overcoming barriers\n Understand; the communication process including: non-verbal behaviors\, and active listening\n Listen more effectively\, especially in stressful situations where heightened emotions can get in the way\n Create an action plan to apply techniques in the workplace for communication success\n\nMajor Subjects\nBarriers to communication\, especially when working remotely Modules and best practices for effective communication Keys to effective non-verbal communication Effective listening techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot101-27-surgents-successful-communication/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050014Z CREATED:20260612T223809Z LAST-MODIFIED:20260613T050014Z UID:10006304-1814356800-1814356800@sc.cpa SUMMARY:(SSTX309/27) Surgent's Weekly Expert Hour (Original Air Date: 7/01/21) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nEmergency Rental Assistance The Social Security Administration’s Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office \nInstructions\nNone URL:https://sc.cpa/event/sstx309-27-surgents-weekly-expert-hour-original-air-date-7-01-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050014Z CREATED:20260612T223810Z LAST-MODIFIED:20260613T050014Z UID:10006305-1814356800-1814356800@sc.cpa SUMMARY:(SSAA177/27) Surgent's Service Organization Control Reports – A User Auditor View DESCRIPTION:Event Description\nAs entities continue to oursource financially significant processes\, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope\, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this course\, we’ll review the relevant information which auditors need to know about SOC1s\, including their professional standards guidance\, scope (Type 1 or 2)\, coverage and user auditor response to control deficiencies identified by the service auditor. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nIdentify the types of business processes that are outsourced\n Identify when an auditor should request a SOC report\n Discuss with clients why it is important for management to obtain SOC reports on an ongoing basis\n Understand the role of the SOC report in an audit\n Identify the characteristics of SOC 1\, 2\, and 3 reports\n Perform the procedures necessary to evaluate a SOC report\n Prepare documentation to support the evaluation of a SOC report\n\nMajor Subjects\nTypes of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa177-27-surgents-service-organization-control-reports-a-user-auditor-view/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045547Z CREATED:20260612T223812Z LAST-MODIFIED:20260613T045547Z UID:10006306-1814356800-1814356800@sc.cpa SUMMARY:(SSOT107/27) 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\n\nIdentify common problems involved in marketing CPA services\n State the common elements of a marketing plan for a service organization\n List ethical considerations and common state regulatory requirements CPA firms must abide by in their marketing practices\n Describe what survey data and statistics show about the effectiveness of various marketing channels\n Describe how to develop metrics to measure the success of marketing efforts\n\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/ssot107-27-surgents-getting-ahead-the-art-of-marketing-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045548Z CREATED:20260612T223813Z LAST-MODIFIED:20260613T045548Z UID:10006307-1814356800-1814356800@sc.cpa SUMMARY:(SSTE130/27) Surgent's Power BI - Bringing It All Together for Data Analysis DESCRIPTION:Event Description\nThis is an advanced-level course designed for professionals looking to integrate and optimize their use of Microsoft Power Pivot and Power BI. Building on the foundational knowledge from previous courses\, this session focuses on the crucial next steps after creating data models and measures\, guiding participants on how to fully utilize the potential of these tools to uncover insights and create impactful\, actionable visualizations.This course takes a deep dive into the critical aspects of using Power BI to its fullest potential\, emphasizing a holistic approach to data analytics. You’ll learn how to build a streamlined workflow\, ensuring every step in your data journey contributes to actionable insights. The course also focuses on optimizing performance for data models\, utilizing advanced features of Power BI Services\, and moving beyond basic data models to create advanced solutions tailored to real-world business needs.By the end of the course\, you’ll be able to synthesize all your Power BI skills to design and deliver powerful analytics solutions tailored to any audience. Whether you’re presenting to stakeholders\, sharing insights across teams\, or managing enterprise-level reporting\, this course will equip you with the tools and strategies to succeed. \nDesigned For\nAdvanced users of Power Pivot and Power BI\, including data analysts\, business intelligence professionals\, and team leaders who want to enhance their data analysis workflows and maximize their use of the Microsoft Power BI Tools \nObjectives\n\nCategorize the components of an efficient Power BI workflow and identify areas for optimization;\n Evaluate Power BI performance metrics and apply optimization techniques for enhanced usability\n Assess the capabilities of Power BI Services to effectively share\, collaborate\, and manage data insights across teams and organizations\n \n \n \n\nMajor Subjects\nBuilding a comprehensive workflow in Power BI Exploring what’s next after creating data models and measures Best practices for performance optimization; Leveraging your data model through PowerBI.com/Power BI services \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste130-27-surgents-power-bi-bringing-it-all-together-for-data-analysis/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045549Z CREATED:20260612T223815Z LAST-MODIFIED:20260613T045549Z UID:10006308-1814356800-1814356800@sc.cpa SUMMARY:(SSAA284/27) Surgent's Finding Errors in Excel Spreadsheets DESCRIPTION:Event Description\nThis intensive two-hour course addresses the critical need for accuracy and efficiency when developing spreadsheets using Microsoft Excel. Recognizing that even minor errors can have significant implications\, this course delves deep into strategies and skills required to detect and correct errors in Excel. By the end of this course\, participants will have a comprehensive understanding of how to efficiently identify and correct errors in Excel spreadsheets\, enhancing their overall productivity and accuracy in their professional roles. \nDesigned For\nAnyone who uses Excel extensively in their work\, especially those involved in financial analysis\, reporting\, auditing\, or any role where accuracy and efficiency in handling Excel spreadsheets are paramount \nObjectives\n\nApply advanced Excel auditing tools\, such as Trace Precedents\, Trace Dependents\, and the Error Checking feature\, to effectively identify and rectify complex errors in financial spreadsheets\n Analyze and interpret common error messages and anomalies in Excel\, enabling the ability to diagnose underlying issues in spreadsheet formulas and data inputs\n Distinguish between different types of Excel errors\, including formula errors\, reference errors\, and logic errors to implement targeted corrective actions for enhanced spreadsheet accuracy and reliability\n\nMajor Subjects\nCommon Excel errors\, including formula errors\, reference errors\, and logic errors Advanced Excel functions and formulas that are crucial for error detection and data analysis Data validation techniques\, including setting up data validation rules and using conditional formatting to highlight potential inaccuracies Error tracing and auditing tools\, including Trace Precedents\, Trace Dependents\, and the Error Checking tool \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/ssaa284-27-surgents-finding-errors-in-excel-spreadsheets/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045549Z CREATED:20260612T223816Z LAST-MODIFIED:20260613T045549Z UID:10006309-1814356800-1814356800@sc.cpa SUMMARY:(SSTX373/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/12/25) 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\nProgress on the House Budget Reconciliation Bill Updates and changes to Health Savings Accounts (HSAs) Soroban Capital Partners LP v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx373-27-surgents-weekly-expert-hour-original-air-date-6-12-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045614Z CREATED:20260612T223823Z LAST-MODIFIED:20260613T045614Z UID:10006311-1814356800-1814356800@sc.cpa SUMMARY:(SSTX141/27) Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis DESCRIPTION:Event Description\nThis program discusses\, in a practical way\, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income. \nDesigned For\nAny tax practitioner with S corporations or S corporation shareholders as clients \nObjectives\n\nCalculate an S corporation shareholder’s basis in his or her S corporation shares on Form 7203\n Understand and apply the S corporation shareholder loan basis rules\n\nMajor Subjects\nIntroduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses \nInstructions\nNone URL:https://sc.cpa/event/sstx141-27-surgents-guide-to-calculating-s-corporation-shareholder-stock-and-loan-basis/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045614Z CREATED:20260612T223826Z LAST-MODIFIED:20260613T045614Z UID:10006312-1814356800-1814356800@sc.cpa SUMMARY:(SSTX305/27) Surgent's Weekly Expert Hour (Original Air Date: 7/29/21) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nSBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S\, 3508 EZ\, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation \nInstructions\nNone URL:https://sc.cpa/event/sstx305-27-surgents-weekly-expert-hour-original-air-date-7-29-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045615Z CREATED:20260612T223830Z LAST-MODIFIED:20260613T045615Z UID:10006313-1814356800-1814356800@sc.cpa SUMMARY:(SSTX161/27) Surgent's 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. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, 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 the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding\n Examine employer requirements regarding Form W-4\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx161-27-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045615Z CREATED:20260612T223909Z LAST-MODIFIED:20260613T045615Z UID:10006314-1814356800-1814356800@sc.cpa SUMMARY:(SSAA150/27) Surgent's Going Concern Accounting and Reporting Considerations DESCRIPTION:Event Description\nThis course will review the relevant considerations related to going concern\, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists\, management mitigation efforts\, and required disclosures both when management\, and the accountant\, feel such efforts will be effective in mitigating the risk\, as well as when they do not. Lastly\, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic. \nDesigned For\nAccounting and auditing practitioners assisting in the preparation of financial statements \nObjectives\n\nDifferentiate between the external accountant’s and management’s responsibility related to identifying\, evaluating\, presenting\, and disclosing going concern uncertainty \n Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time \n Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists\n\nMajor Subjects\nCurrent FASB accounting standards related to going concern\, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty? \nInstructions\nNone URL:https://sc.cpa/event/ssaa150-27-surgents-going-concern-accounting-and-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR