BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5.1//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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045723Z CREATED:20260612T224015Z LAST-MODIFIED:20260613T045723Z UID:10006336-1814356800-1814356800@sc.cpa SUMMARY:(SSAA282/27) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements contained in the 2024 revision to the Uniform Guidance for Federal Awards. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\n\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit\n Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs\n Perform single audits that make peer reviewers happy\n\nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa282-27-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044637Z CREATED:20260612T224017Z LAST-MODIFIED:20260613T044637Z UID:10006339-1814356800-1814356800@sc.cpa SUMMARY:(SSTE154/27) Surgent's Excel for Staff Level 3 - Build Reports and Analyze Data DESCRIPTION:Event Description\nThis is a comprehensive\, 2-hour course tailored for professionals looking to enhance their Microsoft Excel skills in creating reports and performing data analysis. This course bridges the gap between basic Excel functionality and the advanced techniques required for effective data-driven reports. Participants will learn to efficiently gather\, organize\, and structure data\, apply calculations to derive key metrics\, and create professional-grade reports that are both visually appealing and actionable. The course emphasizes practical application\, providing participants with guidance on Excel’s advanced tools and functions. By mastering workflows and best practices\, learners will gain the confidence to tackle complex data challenges and streamline reporting processes. Additionally\, participants will explore methods to validate and share their work\, ensuring that reports are accurate\, insightful\, and easily communicated across teams. Whether you are tasked with preparing financial summaries\, tracking performance metrics\, or generating operational insights\, this course will equip you with the tools to maximize Excel’s potential\, saving time and improving the quality of your outputs. \nDesigned For\nAny Excel user that wants to maximize Excel’s potential to build reports\, saving time and improving the quality of your outputs \nObjectives\n\nApply Excel workflows to build efficient and accurate data reports\n Analyze data sets to calculate key performance metrics and insights\n Use Excel formatting tools to structure reports for clarity and professional presentation\n \n \n \n\nMajor Subjects\nThe steps for creating professional and functional; Best practices for compiling and cleaning data for accurate analysis Applying formulas and functions to calculate meaningful insights Strategies for using formatting tools to create; Data accuracy verification and potential error troubleshooting Methods for distributing reports effectively within your organization \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste154-27-surgents-excel-for-staff-level-3-build-reports-and-analyze-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045820Z CREATED:20260612T224018Z LAST-MODIFIED:20260613T045820Z UID:10006340-1814356800-1814356800@sc.cpa SUMMARY:(SSOT115/27) Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times DESCRIPTION:Event Description\nConsumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies\, followed by medical expenses and foreclosure. Corporate bankruptcies\, on the other hand\, are often the result of several factors\, including excessive debt\, decreased demand\, increased costs\, lawsuits or poor accounting practices.It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant\, CFP\, attorney or other professional\, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors\, then\, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end\, as well as learn about key issues that affect debtor and creditor rights during bankruptcy.This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor\, the Bankruptcy Code provides substantial protections to creditors. Creditor rights\, however\, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself\, your clients and your profit margin a favor and sign up for this invaluable webinar. \nDesigned For\nProfessionals seeking to understand the basic components of bankruptcy proceedings \nObjectives\n\nUnderstand the different types of bankruptcy proceedings \n Advise clients regarding the proof of claim process\n Be well versed in the eligibility requirements for consumer bankruptcies\n Understand the role of the automatic stay injunction \n\nMajor Subjects\nCommencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7\, 11\, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors \nInstructions\nNone URL:https://sc.cpa/event/ssot115-27-surgents-bankruptcy-basics-understanding-the-reorganization-and-liquidation-process-in-these-uncertain-economic-times/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044133Z CREATED:20260612T224020Z LAST-MODIFIED:20260613T044133Z UID:10006342-1814356800-1814356800@sc.cpa SUMMARY:(SSAA220/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa220-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044134Z CREATED:20260612T224022Z LAST-MODIFIED:20260613T044134Z UID:10006344-1814356800-1814356800@sc.cpa SUMMARY:(SSTE111/27) Surgent's Defending Firms: Email Fraud\, Cloud Risks\, Cyber Insurance\, and Remote Work Security DESCRIPTION:Event Description\nCyber threats targeting accounting and finance professionals are growing more sophisticated\, putting sensitive financial data at risk. This session explores the most pressing cybersecurity challenges accounting and finance professionals face today\, including email fraud\, phishing attacks\, cloud security risks\, and securing remote work environments. It also addresses the role of cyber insurance. Through real-world case studies and practical strategies\, participants will learn how to recognize and mitigate cyber threats\, evaluate cyber insurance policies\, and implement security measures that protect their firms and clients. Attendees will leave with actionable steps to strengthen their cybersecurity posture and ensure compliance with evolving regulatory and industry standards. \nDesigned For\nAccounting and finance professionals who wish to be well-versed in the latest cybersecurity challenges and solutions \nObjectives\n\nRecognize and mitigate cyber threats\, evaluate cyber insurance policies\, and implement security measures that protect firms and clients\n\nMajor Subjects\nEmail fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments \nInstructions\nNone URL:https://sc.cpa/event/sste111-27-surgents-defending-firms-email-fraud-cloud-risks-cyber-insurance-and-remote-work-security/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044723Z CREATED:20260612T224023Z LAST-MODIFIED:20260613T044723Z UID:10006345-1814356800-1814356800@sc.cpa SUMMARY:(SSOT139/27) Surgent's Recent Changes in Workplace Regulations: Overtime\, Non-compete Agreements\, and Employee/Independent Contractor DESCRIPTION:Event Description\nThis program covers three topics: the Department of Labor’s changes in overtime rules\, the Federal Trade Commission’s ban on most non-compete agreements\, and the Department of Labor’s new rules relating to differentiating between employees and independent contractors under the Fair Labor Standards Act (FLSA). Understanding these new changes will allow accounting and finance professionals to discuss these important business law changes with their clients. \nDesigned For\nAccounting and finance professionals seeking to understand the latest in workplace regulations \nObjectives\n\nUnderstand the latest in workplace regulations for both you and your clients\n Effectively advise clients regarding the new workplace regulations\n\nMajor Subjects\nFinal Rule – Employee or Independent Contractor Classification Under the FLSA: the multifactor economic reality test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain extent to which the work performed is an integral part of the employer’s business? The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a worker New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive\, administrative\, professional\, outside sales\, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds \nInstructions\nNone URL:https://sc.cpa/event/ssot139-27-surgents-recent-changes-in-workplace-regulations-overtime-non-compete-agreements-and-employee-independent-contractor/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044136Z CREATED:20260612T224024Z LAST-MODIFIED:20260613T044136Z UID:10006346-1814356800-1814356800@sc.cpa SUMMARY:(SSTX344/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/18/24) 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\nCryptocurrency legislative update Distributions for Emergency Personal Expense Distributions; Domestic Abuse Victim Distributions Section 179D deduction; \nInstructions\nNone URL:https://sc.cpa/event/sstx344-27-surgents-weekly-expert-hour-original-air-date-7-18-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044724Z CREATED:20260612T224025Z LAST-MODIFIED:20260613T044724Z UID:10006347-1814356800-1814356800@sc.cpa SUMMARY:(SSAA180/27) Surgent's Audit Quality and Peer Review Update DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa180-27-surgents-audit-quality-and-peer-review-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044138Z CREATED:20260612T224027Z LAST-MODIFIED:20260613T044138Z UID:10006348-1814356800-1814356800@sc.cpa SUMMARY:(SSTX355/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/03/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIR-2024-253: Hurricane Helene Disaster Relief; Discussion of Varian Medical Systems\, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217 \nInstructions\nNone URL:https://sc.cpa/event/sstx355-27-surgents-weekly-expert-hour-original-air-date-10-03-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044725Z CREATED:20260612T224109Z LAST-MODIFIED:20260613T044725Z UID:10006349-1814356800-1814356800@sc.cpa SUMMARY:(SSOT124/27) Surgent's Unconscious Bias in the Workplace DESCRIPTION:Event Description\nThis interactive professional development course explores the concept of unconscious bias and its impact on workplace dynamics\, decision-making\, and organizational culture. Through engaging exercises\, real-world case studies\, and reflective activities\, participants will gain a deeper understanding of how implicit attitudes shape perceptions and behaviors – often without conscious awareness. The course empowers learners to recognize their own biases\, understand their origins\, and develop strategies to mitigate their effects in professional settings. Participants will leave with actionable tools to foster a more inclusive\, equitable\, and respectful workplace. \nDesigned For\nThis course is designed for employees who are not supervisors\, managers\, or executives. If you are looking to train your managers\, supervisors\, or executives on unconscious bias\, we recommend Unconscious Bias for Managers\, Supervisors\, and Executives (BC \nObjectives\n\nDefine unconscious bias and distinguish it from explicit bias\n Identify how unconscious bias manifests in workplace behaviors and decisions\n Recognize the role of schemas and automatic processing in shaping perceptions\n Analyze real-world examples of bias in hiring\, evaluation\, and team interactions\n Reflect on personal biases using structured exercises like the Circle of Trust\n Apply the 5 Things to Know framework to understand the nature and impact of bias\n Demonstrate awareness of microaggressions and practice respectful communication\n Utilize the Four Stages of Competence to assess and guide personal growth\n Develop and commit to a personalized action plan to reduce bias in professional roles\n Access and use tools like the Implicit Association Test (IAT) to continue learning beyond the session\n\nMajor Subjects\nIntroduction to Unconscious Bias The 5 Things To Know Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources \nInstructions\nNone URL:https://sc.cpa/event/ssot124-27-surgents-unconscious-bias-in-the-workplace/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044727Z CREATED:20260612T224111Z LAST-MODIFIED:20260613T044727Z UID:10006351-1814356800-1814356800@sc.cpa SUMMARY:(SSAA156/27) Surgent's Guide to the AICPA Quality Management Standards DESCRIPTION:Event Description\nWith only a few months to go before the AICPA’s Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, SAS 146\, and SSAE 23 are required to be implemented\, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved.The Quality Management Suite of Standards must be implemented by December 15\, 2025. The standards modernize the firm’s approach to quality to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach\, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control).The results of the firm’s risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards.We will cover how to perform a risk assessment\, including the key provisions of the standards\, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026. \nDesigned For\nAuditors in public accounting in a partner\, owner\, or managerial role \nObjectives\n\nIdentify key provisions of SQMS 1\, SQMS 2\, and SQMS 3\n Recall quality management provisions in SAS 146\, SSARS No. 26\, and SSAE 23\n Understand the role of firm leadership in establishing quality management standards\n Create a risk assessment\n Draft the new QM document\n Perform steps used in monitoring and the assessment of the firm’s System of Quality Management\n\nMajor Subjects\nQuality management standards SAS 146\, SSARS No. 26\, and SSAE 23 Risk assessment\, which forms the basis of the SQM Monitoring and evaluating the SQM \nInstructions\nNone URL:https://sc.cpa/event/ssaa156-27-surgents-guide-to-the-aicpa-quality-management-standards/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044143Z CREATED:20260612T224112Z LAST-MODIFIED:20260613T044143Z UID:10006352-1814356800-1814356800@sc.cpa SUMMARY:(SSTX241/27) Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes DESCRIPTION:Event Description\nEven though they have been around for several years\, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course\, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders\, as well as which taxes are assessed at the entity level. Finally\, we will discuss how state level taxation may have changed permanently with the addition of PTE elections. \nDesigned For\nTax and financial advisors with clients who have formed S corporations \nObjectives\n\nRecognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation\n Recall which fringe benefits will result in additional W-2 income for S corporation shareholders\n Calculate the built-in gains tax and excess passive income tax\n Identify the federal income tax implications of a PTE election at the state level\n\nMajor Subjects\nReasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections \nInstructions\nNone URL:https://sc.cpa/event/sstx241-27-surgents-understanding-s-corporation-taxation-compensation-issues-and-entity-level-taxes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044145Z CREATED:20260612T224113Z LAST-MODIFIED:20260613T044145Z UID:10006354-1814356800-1814356800@sc.cpa SUMMARY:(SSTE128/27) Surgent's Leverage PowerBI.com to Create Data Analysis for Others DESCRIPTION:Event Description\nUnlock the full potential of data analytics with this specialized course. This two-hour intensive course is specifically designed to empower professionals in harnessing the powerful features of Microsoft PowerBI.com. Whether you’re a data analyst\, business intelligence professional\, or someone keen on mastering data visualization and report creation\, this course is your gateway to becoming a proficient Power BI user. Dive into the dynamic world of data analytics and learn to transform raw data into visually compelling stories that drive decision-making. Our expertly crafted program offers a deep dive into the essentials of PowerBI.com\, starting with a comprehensive tour of its interface and core concepts. You’ll gain experience in connecting to diverse data sources\, creating stunning visualizations\, and building interactive dashboards that communicate insights effectively. The course also covers the innovative Q&A feature of PowerBI.com\, allowing you to explore data with natural language queries. By mastering the art of sharing data sets\, reports\, and dashboards\, and creating comprehensive apps\, you’ll be equipped to deliver top-tier data analysis solutions to colleagues and clients alike. Through this course\, attendees will gain a deep understanding of how to leverage the PowerBI.com platform to disseminate data sets\, reports\, and dashboards\, catering to the specific needs of their audience. Our course is tailored for those who aspire to lead in the data-driven landscape\, offering not just theoretical knowledge but real-world applications. Upon completion\, participants will not only have a thorough understanding of PowerBI.com but will also have the confidence to apply this tool in creating impactful data analysis for diverse audiences. Join us to elevate your professional skill set and make data-driven decisions with ease. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone interested in learning how to use Microsoft Power BI to share data analysis \nObjectives\n\nIdentify the key components and functionalities of the PowerBI.com interface\, enabling efficient navigation and utilization for data analysis tasks\n Recognize the capabilities of the Q&A feature in PowerBI.com so you can leverage it for generating quick insights from data using natural language queries\n Select the appropriate data sharing and collaboration methods within PowerBI.com for your situation\n\nMajor Subjects\nAn in-depth walkthrough of the PowerBI.com environment\, focusing on user interface elements\, navigation\, and customization Fundamental concepts of PowerBI.com\, including its architecture\, data handling capabilities\, and integration features Techniques for connecting various data sources to PowerBI.com\, ensuring seamless data integration and synchronization Creating impactful visualizations and assembling informative dashboards to present data compellingly The interactive Q&A feature to derive insights through natural language queries Best practices for sharing data sets\, reports\, and dashboards with different audiences so they can leverage your data analysis work How to package reports and dashboards into apps for easy distribution and consumption \nInstructions\nNone URL:https://sc.cpa/event/sste128-27-surgents-leverage-powerbi-com-to-create-data-analysis-for-others/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044730Z CREATED:20260612T224113Z LAST-MODIFIED:20260613T044730Z UID:10006355-1814356800-1814356800@sc.cpa SUMMARY:(SSOT159/27) Surgent's Why People Quit: A Look at Accounting and Other Professionals DESCRIPTION:Event Description\nEmployee turnover has always been expensive\, and experts warn that the cost of employee attrition keeps rising. Tight labor markets\, a strong economy\, and increasingly collaborative jobs are just some of the explanations given for the high price of losing employees. While some of these “macro” factors are beyond an employer’s control\, there is substantial research showing practices employers can implement that encourage employees to remain and grow with an organization. So\, why do people quit? It is commonly thought that employees often leave their jobs because they do not like their boss\, they perceive low opportunities for growth\, or they are offered a better opportunity somewhere else. However\, new research reveals that what really affects career decisions are employees’ sense of how they are doing compared to their peers or where these individuals thought they would be at a certain point in life.This course provides an overview of how to improve employee retention. Whether you are a sole practitioner with one or two employees or part of a much larger organization\, this course will be valuable to you. \nDesigned For\nAccounting or financial service professionals who seeks to understand proven strategies for reducing employee turnover \nObjectives\n\nUnderstand strategies to reduce employee burnout\n Understand how an employee’s sense of how they are doing affects retention\n Be familiar with ways to offer incentives and growth opportunities that reduce turnover\n Recognize career stages at which an employee is more likely to leave\n\nMajor Subjects\nWhy employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions \nInstructions\nNone URL:https://sc.cpa/event/ssot159-27-surgents-why-people-quit-a-look-at-accounting-and-other-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044147Z CREATED:20260612T224114Z LAST-MODIFIED:20260613T044147Z UID:10006356-1814356800-1814356800@sc.cpa SUMMARY:(SSBM126/27) Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know DESCRIPTION:Event Description\nStarting and owning a small business has often been referred to as the “Third Pillar of Wealth\,” right behind investments and owning real estate. Essentially\, all businesses start off as “small businesses.” Small businesses\, however\, require a large amount of preparation in order to successfully launch and grow. Starting a business requires the owners and managers to address a host of issues\, including an understanding of applicable laws\, appropriate financing\, staffing requirements\, marketing\, liability protection\, and many more.This course provides a broad overview of the critical issues business owners\, as well as their professional advisors\, must consider when starting and growing a small business. There is extensive research regarding best practices in this area\, and this webinar is intended to distill down such information and focus on what is critical to get a small business up and running as seamlessly as possible. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand proven strategies to establish and grow a small business or who counsels individuals who own\, or are considering owning\, a small business \nObjectives\n\nUnderstand how to successfully start and grow a small business or advise clients who are starting a small business\n Understand basic legal issues that need to be addressed when forming a business\n Explore marketing and financing plans to launch and develop a business\n Recognize ways to protect business assets and owners from different forms of liability\n\nMajor Subjects\nUnderstanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners\, investors\, managers\, and employees Accounting\, recording-keeping\, and other software programs Leases\, contracts\, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position \nInstructions\nNone URL:https://sc.cpa/event/ssbm126-27-surgents-starting-a-small-business-what-every-trusted-advisor-and-entrepreneur-needs-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044731Z CREATED:20260612T224115Z LAST-MODIFIED:20260613T044731Z UID:10006357-1814356800-1814356800@sc.cpa SUMMARY:(SSAA224/27) Surgent's The CMA’s Guide to Project Management DESCRIPTION:Event Description\nA significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member\, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls\, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of\, and comfort with\, the steps and skills needed for success. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers and managers \nObjectives\n\nUnderstand the process of project management\n Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process\n Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning\, implementing\, controlling\, and when necessary\, modifying the project.\n Identify traps that frequently occur\, and steps to manage through them; \n Find references for further research\n\nMajor Subjects\nEstablishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools\, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations \nInstructions\nNone URL:https://sc.cpa/event/ssaa224-27-surgents-the-cmas-guide-to-project-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044206Z CREATED:20260612T224115Z LAST-MODIFIED:20260613T044206Z UID:10006358-1814356800-1814356800@sc.cpa SUMMARY:(SSBM103/27) Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization DESCRIPTION:Event Description\nProbably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint\, proving why they are necessary for both for-profit and nonprofit organizations to achieve success. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nIdentify why customer service is just as important as compliance for profitability\n Understand how some organizations have achieved top performance in their industries\n See how good customer service is not about being right\n Realize why finance professionals have a bias toward compliance;\n Identify what is wanted by the internal customers of the finance and accounting departments\n\nMajor Subjects\nWhy customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service \nInstructions\nNone URL:https://sc.cpa/event/ssbm103-27-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044733Z CREATED:20260612T224116Z LAST-MODIFIED:20260613T044733Z UID:10006359-1814356800-1814356800@sc.cpa SUMMARY:(SSAA171/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.) Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);; Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa171-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044734Z CREATED:20260612T224117Z LAST-MODIFIED:20260613T044734Z UID:10006361-1814356800-1814356800@sc.cpa SUMMARY:(SSAA196/27) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control.The effective date for the AICPA’s Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15\, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document\, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS\, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will address the new QM standards. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize changes in Quality Management standards\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa196-27-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044809Z CREATED:20260612T224120Z LAST-MODIFIED:20260613T044809Z UID:10006364-1814356800-1814356800@sc.cpa SUMMARY:(SSTX354/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/26/24) 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\nThe Retirement Security Rule and fiduciary regulations IRS Notice 2024-63: Employer matching contributions made to retirement plans related to employee student loan payments Discussion of findings of the Treasury Inspector General for Tax Administration Updates to the IRS Form 1099-DA draft version \nInstructions\nNone URL:https://sc.cpa/event/sstx354-27-surgents-weekly-expert-hour-original-air-date-9-26-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044211Z CREATED:20260612T224121Z LAST-MODIFIED:20260613T044211Z UID:10006365-1814356800-1814356800@sc.cpa SUMMARY:(SSOT123/27) Surgent's Crowdfunding: A General Overview DESCRIPTION:Event Description\nIn the past\, entrepreneurs who sought investment capital for their start-ups were subject to the preferences and expectations of a small set of wealthy investors. These venture capitalists and angel investors often played the role of highly selective gatekeepers\, denying countless potential business leaders the opportunity to bring their well-thought ideas to market. Much has changed.Today\, crowdfunding disrupts many of the traditional models for start-up investing. Crowdfunding provides capital for new businesses by asking the general public for donations. The system works by entrepreneurs creating websites enabling internet users to view information\, photos and promotional videos explaining why they seek funding. Instead of receiving equity in the company\, investors are often rewarded for pledging their financial support for the start-up business. Despite the incredible growth in investment revenue from crowdfunding\, it remains underutilized by businesses. This course is intended to provide accounting and other professionals with a basic understanding of the crowdfunding process to better inform their clients and colleagues about this rapidly growing platform. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand the crowdfunding process. Or\, accounting and financial professionals who counsel individuals who own or are considering starting a business that might benefit from crowdfun \nObjectives\n\nUnderstand how crowdfunding platforms work\n Understand the different types of crowdfunding campaigns\n Recognize strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Popular crowdfunding platforms Strategies for building a crowdfunding community Creating a crowdfunding campaign Running a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot123-27-surgents-crowdfunding-a-general-overview/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044810Z CREATED:20260612T224122Z LAST-MODIFIED:20260613T044810Z UID:10006366-1814356800-1814356800@sc.cpa SUMMARY:(SSTE103/27) Surgent's Artificial Intelligence for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far\, technology has not been able to replace the knowledge\, experience\, and decision-making of seasoned professionals. Times are rapidly changing. Today\, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy\, while providing more value for businesses and customers alike. In the long term\, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI. \nDesigned For\nAccounting and finance professionals seeking to understand the role of artificial intelligence today and in the future \nObjectives\n\nBe familiar with the fundamentals of artificial intelligence\n Recognize the different types of artificial intelligence in use today\n Understand how artificial intelligence will change the accounting and finance professions \n Be able to explain data security and privacy best practices \n\nMajor Subjects\nWhat is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance\, security\, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management \nInstructions\nNone URL:https://sc.cpa/event/sste103-27-surgents-artificial-intelligence-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044212Z CREATED:20260612T224123Z LAST-MODIFIED:20260613T044212Z UID:10006367-1814356800-1814356800@sc.cpa SUMMARY:(SSTX338/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/30/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDiscussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx338-27-surgents-weekly-expert-hour-original-air-date-5-30-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044811Z CREATED:20260612T224124Z LAST-MODIFIED:20260613T044811Z UID:10006368-1814356800-1814356800@sc.cpa SUMMARY:(SSTX144/27) Surgent's Depreciation Rules for Bonus and Section 179 Expensing DESCRIPTION:Event Description\nThe Tax Cuts and Jobs Act of 2017 (TCJA) had a tremendous impact on commercial real estate\, including liberalizing the depreciation provisions. Bonus depreciation was expanded and increased from 50 to 100 percent for qualifying assets placed in service beginning after September 27\, 2017\, through December 31\, 2022. After December 31\, 2022\, the deduction percentage for bonus depreciation began decreasing by 20 percent per year and would have been fully phased out after 2026. Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025\, 100% bonus depreciation is now available on new and used assets. Because of changes in the OBBBA\, which has restored 100% bonus depreciation. increased the depreciation that can be taken under Section 179 and added a new\, important depreciation topic – qualified production property\, this topic is vital for tax practitioners advising business taxpayers. \nDesigned For\nAccounting and finance professionals who anticipate advising clients with respect to depreciation of business property \nObjectives\n\nPrepare for changes in the depreciation rules relating to bonus depreciation and Section 179\n Understand the Ins and out of depreciating qualified production property\n\nMajor Subjects\nThe OBBBA changes impacting bonus depreciation New Section 179 ceiling limitations When business property is subject to 100% bonus Qualified production property What is a qualified production activity? Recapture of depreciation on qualified production property \nInstructions\nNone URL:https://sc.cpa/event/sstx144-27-surgents-depreciation-rules-for-bonus-and-section-179-expensing/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR