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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
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045616Z
CREATED:20260612T223911Z
LAST-MODIFIED:20260613T045616Z
UID:10006315-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE107/27) Surgent's Incident Response and Case Studies in AI-powered Cybersecurity
DESCRIPTION:Event Description\nThis course emphasizes the practical application of incident response frameworks through case studies of AI-related cyber incidents. It focuses on preparing financial professionals to effectively manage and learn from cybersecurity crises. \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\nEvaluate the role of financial professionals in incident response planning and execution\n Analyze real-world cybersecurity incidents to identify lessons for organizational improvement\n Apply frameworks such as the NIST Cybersecurity Framework to practical scenarios\n Collaborate effectively with IT and legal teams during cybersecurity crises\n Develop strategies for integrating incident response lessons into proactive risk management\n\nMajor Subjects\nFrameworks for incident response (e.g.\, NIST Cybersecurity Framework)    Case studies of notable AI-powered cybersecurity incidents (e.g.\, ransomware\, data breaches)    Practical tips for financial professionals to manage crises    Post-incident analysis and lessons learned    Building organizational resilience through continuous improvement \nInstructions\nNone
URL:https://sc.cpa/event/sste107-27-surgents-incident-response-and-case-studies-in-ai-powered-cybersecurity/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045711Z
CREATED:20260612T223915Z
LAST-MODIFIED:20260613T045711Z
UID:10006320-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX340/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/13/24)
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\nGlobal economic outlook: inflation\, interest rates\, and more    Defining employees versus independent contractors    Inheritance planning and the Great Wealth Transfer \nInstructions\nNone
URL:https://sc.cpa/event/sstx340-27-surgents-weekly-expert-hour-original-air-date-6-13-24/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045713Z
CREATED:20260612T223917Z
LAST-MODIFIED:20260613T045713Z
UID:10006322-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX187/27) Surgent's Taking Advantage of Like-Kind Exchanges
DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision.  Please Note: due to overlap with the ISL4 course\, customers should not take both. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nUtilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nUnderstanding the history of IRC Sec 1031    Who does and does not qualify for utilizing the like-kind provisions    Which properties do and do not qualify for like-kind exchanges    The differences between a dealer and a non-dealer regarding like-kind exchanges    How to complete a like-kind exchange    The different types of like-kind exchanges    The definition of boot and how it applies to like-kind exchanges    Rules concerning Revenue Ruling 72-456\, and    Form 8824 \nInstructions\nNone
URL:https://sc.cpa/event/sstx187-27-surgents-taking-advantage-of-like-kind-exchanges/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045714Z
CREATED:20260612T223919Z
LAST-MODIFIED:20260613T045714Z
UID:10006323-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE114/27) Surgent's Power BI Desktop: DAX Formulas\, Reporting\, and Visualizations
DESCRIPTION:Event Description\nPower BI Desktop is the authoring tool for the Power BI Ecosystem and is an essential component of the Power BI ecosystem. Power BI Desktop is a free application that is available for download.This one-hour course will demonstrate the capabilities of Power BI Desktop as your company continues its journey to increasing its data skills and data literacy. \nDesigned For\nAnyone who wants to continue their data analytics journey with the data authoring tool of the Power BI Ecosystem – Power BI Desktop \nObjectives\n\nUnderstand where to find Power Query and Power Pivot in the PBI Desktop interface\n Be familiar with DAX (Data Analysis Expression) functions designed to work with a data model\n Explain the types of functions in DAX \n Understand data visualization – curated visualization for data storytelling\n Be familiar with AI visuals for exploratory analysis\n\nMajor Subjects\nDemonstration in Power BI Desktop of the following data tools: Power Query\, Power Pivot\, and Power View    Skills demonstrated: DAX\, data visualizations including AI visuals\, and data storytelling    Demonstration of DAX function types: Aggregation\, Iterator\, CALCULATE\, CALCULATE Modifiers\, Time Intelligence\, Ranking\, and Percentages    Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis \nInstructions\nNone
URL:https://sc.cpa/event/sste114-27-surgents-power-bi-desktop-dax-formulas-reporting-and-visualizations/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045715Z
CREATED:20260612T223922Z
LAST-MODIFIED:20260613T045715Z
UID:10006325-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX184/27) Surgent's Schedules K-2 and K-3: Preparation of Forms
DESCRIPTION:Event Description\nMany partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year\, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics\, including sourcing of income\, foreign tax credit income categories\, effectively connected income\, and fixed\, determinable\, annual\, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts\, a detailed walk-through of what information is required to be reported in different parts of the schedules\, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating\, real estate rental\, and investment partnerships.Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Filing Requirements” (KFR2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns \nObjectives\n\nIdentify and understand what information is required to be reported on Schedules K-2 and K-3\n\nMajor Subjects\nHow to read and complete Parts II and III for Foreign Tax Credit    Understand attachment requirements in Part I    Practical tips on how to tackle Parts IV and IX for corporate partners    How to correctly fill out Part X for foreign partners    Comprehensive examples for operating\, real estate rental\, and investment partnerships with filled-in sample forms \nInstructions\nNone
URL:https://sc.cpa/event/sstx184-27-surgents-schedules-k-2-and-k-3-preparation-of-forms/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044627Z
CREATED:20260612T224008Z
LAST-MODIFIED:20260613T044627Z
UID:10006326-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE153/27) Surgent's The Latest and Greatest Excel Features
DESCRIPTION:Event Description\nIn the ever-evolving world of data analysis and office productivity\, Microsoft Excel remains at the forefront\, continuously introducing new and powerful features. This comprehensive course is designed to familiarize participants with the most recent and significant updates in Excel as well as some old favorites. This course offers an in-depth exploration of these features\, ensuring learners can harness their full potential for the efficient and innovative use of Excel. \nDesigned For\nAll Excel users who want to use Excel more effectively and efficiently \nObjectives\n\nIdentify the key updates and enhancements in the latest version of Excel\, including their specific functionalities and how they contribute to improved efficiency and productivity in Excel\n Recognize the capabilities of new automation tools in Excel\, particularly those that are designed to streamline repetitive tasks and complex data analysis\n Recall how the fuzzy lookup add-in can be used for textual data matching in Excel\n\nMajor Subjects\nOverview of the latest updates in Excel\, focusing on their purpose and potential impact on efficiency and productivity    New automation tools\, including features that streamline repetitive tasks and data analysis    Fuzzy matching of textual data in Microsoft Excel    Features that help to efficiently use data \nInstructions\nDownload the handout and practice material prior to the course
URL:https://sc.cpa/event/sste153-27-surgents-the-latest-and-greatest-excel-features/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045716Z
CREATED:20260612T224009Z
LAST-MODIFIED:20260613T045716Z
UID:10006327-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX313/27) Surgent's Weekly Expert Hour (Original Air Date: 6/03/21)
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. \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\nA detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21\, including:    The American Jobs Plan    The American Families Plan    Reforming the taxation of capital income    Improving tax compliance \nInstructions\nNone
URL:https://sc.cpa/event/sstx313-27-surgents-weekly-expert-hour-original-air-date-6-03-21/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045719Z
CREATED:20260612T224011Z
LAST-MODIFIED:20260613T045719Z
UID:10006330-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX270/27) Surgent's Essential Depreciation and Expensing Update
DESCRIPTION:Event Description\nThis course offers a comprehensive analysis of the evolving rules surrounding depreciation\, amortization\, and property transactions\, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the possible tax savings for their clients \nObjectives\n\nFully understand two of the most commonly prepared tax forms\n Understand assets from acquisition to disposition\n Complete and discuss cases highlighting some of the practical issues tax preparers face\n\nMajor Subjects\nNew bonus depreciation and Section 179 changes under the One Big Beautiful Bill Act (OBBBA)    Resolved technical glitches for qualified improvement property    Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation – maximizing deductions\, definitions\, limitations\, and qualified property    Sales of property and the depreciation recapture rules (Section 1245\, Section 1250\, unrecaptured Section 1250 gain for real estate\, Section 291 for corporations)    MACRS depreciation – finding the proper method\, convention\, and recovery period    Listed property and the current limitations    Amortization of startup\, organization\, and other expenditures    AMT depreciation adjustments and how to avoid them    Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone
URL:https://sc.cpa/event/sstx270-27-surgents-essential-depreciation-and-expensing-update/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044634Z
CREATED:20260612T224012Z
LAST-MODIFIED:20260613T044634Z
UID:10006331-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX382/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/21/25)
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\nTrump Accounts    Form 1099 Issues    Form 1099-K \nInstructions\nNone
URL:https://sc.cpa/event/sstx382-27-surgents-weekly-expert-hour-original-air-date-8-21-25/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045721Z
CREATED:20260612T224013Z
LAST-MODIFIED:20260613T045721Z
UID:10006332-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA109/27) Surgent's Essentials Of Audit Sampling
DESCRIPTION:Event Description\nWhen performing an audit\, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances\, such as debt\, may be tested 100% but more often\, such as is the case with accounts receivable\, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population.  The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls.  Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit.  (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAuditors of all levels \nObjectives\n\nDiscuss the professional requirements related to sampling applications\n Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing\n Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit\n\nMajor Subjects\nTypes of sampling and sampling risk     Attribute testing for tests of controls and compliance     Variable sampling for substantive assurance     Differentiating statistical and nonstatistical sampling approaches     Determining sample sizes in a compliance audit \nInstructions\nNone
URL:https://sc.cpa/event/ssaa109-27-surgents-essentials-of-audit-sampling/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044635Z
CREATED:20260612T224013Z
LAST-MODIFIED:20260613T044635Z
UID:10006333-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX392/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/4/25)
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\nIRS Math and Taxpayer Help Act    Guidance for Tax Year 2025    FLSA Coverage \nInstructions\nNone
URL:https://sc.cpa/event/sstx392-27-surgents-weekly-expert-hour-original-air-date-12-4-25/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T045722Z
CREATED:20260612T224014Z
LAST-MODIFIED:20260613T045722Z
UID:10006334-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX158/27) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\n\nAnalyze how basis in an ownership interest in a pass-through entity is established\n Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis\n Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk\n Define passive activities under Section 469 and exceptions to the passive loss rules\n Discuss when and how aggregation of activities should be used to avoid the passive loss rules\n Analyze Section 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward\n Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact\n Use case studies to reinforce the learning objectives\n\nMajor Subjects\nThe OBBBA    Tier 1: Basis limitations for S corporation shareholders and partners    Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements    Tier 3: Section 469 passive loss limitations and exceptions to the limitations    Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone
URL:https://sc.cpa/event/sstx158-27-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/
CATEGORIES:Self-Study Video
END:VEVENT
END:VCALENDAR