BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.20//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213340Z LAST-MODIFIED:20250606T044014Z UID:10005516-1782820800-1782820800@sc.cpa SUMMARY:(SSTX430/26) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\nUnderstand the process of selling a business from finding a buyer to completing the sale Understand how business brokers operate and the fees that they charge Discuss the difference between selling the business and leaving the business: the transition period Protect the seller’s interest in a seller-financed sale Understand how estate planning and family succession of a business interact Understand the use of discounts in transfers of ownership interests to family members Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death Understand various structuring options for family business succession \nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx430-26-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213347Z LAST-MODIFIED:20250606T044019Z UID:10005518-1782820800-1782820800@sc.cpa SUMMARY:(SSTX566/26) Surgent's Tax Forms Boot Camp: LLCs\, Partnerships\, and S Corporations DESCRIPTION:Event Description\nThe course provides a comprehensive\, hands-on\, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns\, along with the underlying laws\, regulations\, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nLearn in detail about the preparation of Form 1120S\, Schedules M-1\, K\, and K-1 Learn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1 Identify and handle commonly found S corporation and partnership tax issues \nMajor Subjects\nCompare and contrast the tax consequences\, opportunities\, and pitfalls of operating a business as a partnership\, LLC\, or S corporation Reporting Requirements for Schedules K-2 and K-3 Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation\, stock basis\, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders\, partners\, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT\, for each entity Filling in K-1s correctly for S corporations\, partnerships\, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules\, including some form oddities \nInstructions\nNone URL:https://sc.cpa/event/sstx566-26-surgents-tax-forms-boot-camp-llcs-partnerships-and-s-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213350Z LAST-MODIFIED:20250606T044021Z UID:10005519-1782820800-1782820800@sc.cpa SUMMARY:(SSTE417/26) Surgent's Data Analytics: Planning and Implementation Strategies DESCRIPTION:Event Description\nAs the rewards from data continue to grow\, companies must recognize the value of data to remain competitive in the current digital economy. Companies that use data in their business processes are outperforming those that do not. Data skills will become necessary in the next few years\, and your employees will need them to perform their jobs.In this course\, you will gain an understanding of how to transform your organization into a data-driven company. This understanding will increase your chances of successfully achieving your goal of implementing data analytics in your organization. \nDesigned For\nAnyone who needs a better understanding of how to go about implementing data analytics in their organization \nObjectives\nRecognize why business users need to develop data skills today Understand the limitations of Excel when working with data Be familiar with the data tools that are now available in Excel Understand how self-service business intelligence leads to data democratization Realize why the Power BI ecosystem is a good choice for implementing self-service business intelligence Plan for self-service business intelligence Implement self-service business intelligence \nMajor Subjects\nWhy have companies struggled to implement data analytics? What are the barriers you face in becoming a data-driven organization? How does self-service business intelligence help in developing a data-driven organization? Why is Power BI the self-service business intelligence application you should use? Why should everyone in your company be assigned a data role? \nInstructions\nNone URL:https://sc.cpa/event/sste417-26-surgents-data-analytics-planning-and-implementation-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213355Z LAST-MODIFIED:20250606T044024Z UID:10005521-1782820800-1782820800@sc.cpa SUMMARY:(SSTX491/26) Surgent's What Tax Practitioners Need to Know About Medicare DESCRIPTION:Event Description\nTax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you\, or some of your clients\, have questions relating to Medicare\, this program is a must for you. \nDesigned For\nTax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues \nObjectives\nUnderstand who is eligible for Medicare Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage Ascertain whether private or spousal insurance options are preferable to Medicare \nMajor Subjects\nEligibility for Medicare How to apply for;Medicare Introduction to Parts A\, B\, C\, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/sstx491-26-surgents-what-tax-practitioners-need-to-know-about-medicare/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213359Z LAST-MODIFIED:20250606T044026Z UID:10005522-1782820800-1782820800@sc.cpa SUMMARY:(SSET404/26) Surgent's Ethical Considerations for the CPA DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course\, which focuses on key components of the AICPA Code of Professional Conduct\, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter\, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit. \nDesigned For\nAll CPAs \nObjectives\nUnderstand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation Understand CPA Independence issues and professional conduct \nMajor Subjects\nExamine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics\, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public\, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples \nInstructions\nNone URL:https://sc.cpa/event/sset404-26-surgents-ethical-considerations-for-the-cpa/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213408Z LAST-MODIFIED:20250606T044029Z UID:10005524-1782820800-1782820800@sc.cpa SUMMARY:(SSOT449/26) Surgent's Working Remotely: Best Practices\, Challenges\, and Opportunities DESCRIPTION:Event Description\nWorking from home presents both benefits and challenges for professionals. For employees\, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs\, more efficiency\, and greater employee satisfaction. Without proper planning\, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However\, when executed properly\, working remotely can help organizations become more efficient and profitable\, while at the same time improving employee morale. This webinar looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning. \nDesigned For\nAny professionals who seek to understand ways to implement or improve work from home programs \nObjectives\nFormulate a plan to implement a successful work from home program Understand how other organizations successfully utilize remote work Be familiar with research and related studies identifying challenges and benefits of working remotely \nMajor Subjects\nTechnology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the home office and home Data privacy concerns Other ethical considerations that arise when working from home \nInstructions\nNone URL:https://sc.cpa/event/ssot449-26-surgents-working-remotely-best-practices-challenges-and-opportunities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213419Z LAST-MODIFIED:20250606T044030Z UID:10005525-1782820800-1782820800@sc.cpa SUMMARY:(SSTX507/26) Surgent's A Guide to Nonqualified Deferred Compensation DESCRIPTION:Event Description\nThis course is designed to provide a deep understanding of NQDC plans\, focusing on the regulations\, tax nuances\, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans\, their differences from qualified retirement plans\, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans\, including income recognition\, FICA\, and federal/state taxes\, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics\, company objectives\, and tax efficiency. By the end of the course\, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations. \nDesigned For\nAccounting and finance professionals who wish to gain a deep understanding of nonqualified deferred compensation \nObjectives\nDefine nonqualified deferred compensation (NQDC) and explain how it differs from qualified retirement plans Identify and describe the key compliance requirements for NQDC plans\, including IRC Section 409A and other relevant regulations Understand the taxation of NQDC plans\, including the timing of income recognition\, FICA\, and federal/state taxes\, and the tax consequences for both employers and employees Distinguish between the various types of NQDC plans\, such as salary deferral arrangements\, and supplemental executive retirement plans (SERPs)\, and understand their unique features and benefits Understand the financing and funding options available for NQDC plans and the pros and cons of each approach Develop and implement effective planning strategies for NQDC plans\, considering factors such as participant demographics\, company objectives\, and tax efficiency Summarize the key takeaways from the course\, emphasizing the importance of proper plan design\, compliance\, and administration in maximizing the benefits of NQDC plans for both employers and employees \nMajor Subjects\nThe basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies \nInstructions\nNone URL:https://sc.cpa/event/sstx507-26-surgents-a-guide-to-nonqualified-deferred-compensation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213507Z LAST-MODIFIED:20250606T044105Z UID:10005526-1782820800-1782820800@sc.cpa SUMMARY:(SSAA510/26) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa510-26-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213508Z LAST-MODIFIED:20250606T044109Z UID:10005527-1782820800-1782820800@sc.cpa SUMMARY:(SSTX666/26) Surgent's Weekly Expert Hour (Original Air Date: 9/19/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDiscussion of the continuing struggle for FAFSA simplification Form 1099-K and crowdfunding online Anti-money laundering regulations for residential real estate transfers An overview of the expiring TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx666-26-surgents-weekly-expert-hour-original-air-date-9-19-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213514Z LAST-MODIFIED:20250606T044113Z UID:10005530-1782820800-1782820800@sc.cpa SUMMARY:(SSAA473/26) Surgent's Controllership Skills Update: Current Survival Skills DESCRIPTION:Event Description\nThe role of financial professionals has and continues to change in organizations. The stereotype of collecting and reporting data has been replaced by a broader vision\, which focuses on improving an organization’s results today and preparing it for the future. This brief program offers specific actions that can be implemented by financial personnel to expand their role through improving their organization. The actions and techniques provided build upon and improve activities that exist in many organizations (measuring\, budgeting\, hiring\, risk management\, etc.)\, as well as providing insights into capital allocation\, cash management\, valuation techniques\, variables that influence capacity levels\, M&A activity and actions to increase efficiency and innovation. Updated to include the impact of regulations\, additional examples of M&A\, alliances and strategic spin-offs/splits\, methods to improve efficiency from existing activities\, the impact of COVID-19\, as well as current organizational changes employed to manage and accelerate growth. \nDesigned For\nPublic\, private and non-profit organizations and their members — CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nProvide an overview of the expanded role of financial professionals Gain knowledge in a diverse range of activities Explore analytical valuation techniques that are useful over a board range of events Understand the potential value of improving existing practices and/or implementing missing ones Recognize immediate actions that can result in measurable benefits to an organization Identify specific areas for further exploration \nMajor Subjects\nChanging Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons\, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure \nInstructions\nNone URL:https://sc.cpa/event/ssaa473-26-surgents-controllership-skills-update-current-survival-skills/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213518Z LAST-MODIFIED:20250606T044115Z UID:10005532-1782820800-1782820800@sc.cpa SUMMARY:(SSTX597/26) Surgent's Weekly Expert Hour (Original Air Date: 7/08/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nGlobal Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options \nInstructions\nNone URL:https://sc.cpa/event/sstx597-26-surgents-weekly-expert-hour-original-air-date-7-08-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213520Z LAST-MODIFIED:20250606T044117Z UID:10005533-1782820800-1782820800@sc.cpa SUMMARY:(SSTX673/26) Surgent's Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nCurrent and projected federal debt and deficit; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results \nInstructions\nNone URL:https://sc.cpa/event/sstx673-26-surgents-weekly-expert-hour-implications-of-the-2024-election-results-original-air-date-11-7-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213522Z LAST-MODIFIED:20250606T044118Z UID:10005534-1782820800-1782820800@sc.cpa SUMMARY:(SSMG414/26) Surgent's Improving Your Profits: Identifying Cost Cutting Opportunities DESCRIPTION:Event Description\nPart of one’s duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company’s competitive position in the industry. However\, what keeps us from ridding our organizations of unnecessary costs? In this course\, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data\, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques\, benchmarking\, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization. \nDesigned For\nCPAs\, CFOs\, and Controllers looking to improve profitability by streamlining expenses for their own organization or for their clients \nObjectives\nList behavioral biases that prevent companies from being streamlined Identify techniques that may be used to make cost cutting a part of the company’s culture and business strategy Describe techniques that may be used to discern whether additional headcount is necessary Demonstrate vertical and horizontal financial statement analysis List key considerations when benchmarking against competitors Describe contracting and negotiation techniques Discuss the business cycle and how cash flow management changes during each stage \nMajor Subjects\nWhat keeps companies from becoming streamlined Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle \nInstructions\nNone URL:https://sc.cpa/event/ssmg414-26-surgents-improving-your-profits-identifying-cost-cutting-opportunities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213528Z LAST-MODIFIED:20250606T044119Z UID:10005536-1782820800-1782820800@sc.cpa SUMMARY:(SSTX584/26) Surgent's Weekly Expert Hour (Original Air Date: 11/18/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nEnactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-4;on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning \nInstructions\nNone URL:https://sc.cpa/event/sstx584-26-surgents-weekly-expert-hour-original-air-date-11-18-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213550Z LAST-MODIFIED:20250606T044209Z UID:10005540-1782820800-1782820800@sc.cpa SUMMARY:(SSOT435/26) Surgent's Progressive Discipline and Termination DESCRIPTION:Event Description\nEmployee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process. \nDesigned For\nHuman resources professionals and managers \nObjectives\nExplain best practices with regard to progressive discipline Advise employers regarding steps they can take to reduce litigation risks associated with employee termination Understand wrongful termination and discrimination claims\, including how to avoid them \nMajor Subjects\nDefining progressive discipline\, including typical steps in any progressive discipline process The importance of a fair disciplinary process When and how progressive discipline should be used\, including using progressive discipline in the lead-up to termination Documentation best practices Limitations on at-will employment\, including contracts and laws regarding discrimination and retaliation Avoiding key risks in the termination process Best practices for legally compliant termination procedures \nInstructions\nNone URL:https://sc.cpa/event/ssot435-26-surgents-progressive-discipline-and-termination/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250605T213600Z LAST-MODIFIED:20250606T044212Z UID:10005542-1782820800-1782820800@sc.cpa SUMMARY:(SSOT426/26) Surgent's Handling Difficult People DESCRIPTION:Event Description\nThis professional development course equips you with practical strategies to manage challenging interactions in the workplace. Although difficult individuals may represent a small segment of the workforce\, their impact can be significant\, often leading to time lost and decreased productivity. In this course\, you will gain essential skills to address and navigate these situations effectively. Additionally\, you’ll identify specific challenges and develop a personalized action plan for implementing the strategies learned back in your workplace. \nDesigned For\nAll employees and managers \nObjectives\nIdentify signs of difficult behavior before a situation gets out of hand Understand why difficult people behave the way they do Communicate with the employee to understand the cause of their behavior Use a 3- part problem solving model to help diagnose and resolve a situation Follow a 5-step process from communication to planned resolution when engaged in a conflict Understand and use skills to help control emotions when dealing with difficult people and situations Create an action plan to address a situation back at work \nMajor Subjects\nBe familiar with the nature and sources of difficult behaviors in the workplace\, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace \nInstructions\nNone URL:https://sc.cpa/event/ssot426-26-surgents-handling-difficult-people/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250606T042021Z LAST-MODIFIED:20250606T044219Z UID:10005547-1782820800-1782820800@sc.cpa SUMMARY:(SSTX556/26) Surgent's Stock vs. Asset Acquisitions of C Corporations DESCRIPTION:Event Description\nA business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition\, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition\, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course. \nDesigned For\nTax practitioners advising sellers and buyers of C corporations \nObjectives\nAdvise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition \nMajor Subjects\nAdvantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired \nInstructions\nNone URL:https://sc.cpa/event/sstx556-26-surgents-stock-vs-asset-acquisitions-of-c-corporations-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T155006Z LAST-MODIFIED:20250811T040515Z UID:10005573-1782820800-1782820800@sc.cpa SUMMARY:(SSAA617/26) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors. \nThrough this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs \nProperly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan \nUnderstand the importance of reading\, reviewing\, and documenting the controls in a service organization control report \nIdentify potential audit triggers that may result in Department of Labor inspections \nUnderstand the risks associated with a benefit plan audit engagement \nAvoid common mistakes noted during peer reviews\n\nMajor Subjects\n\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency \nCommon pitfalls in planning and detailed audit procedures \nChanges affecting 401(k) plans\, including recently issued SASs \nCommon mistakes as noted in peer reviews and DOL inspections URL:https://sc.cpa/event/ssaa617-26-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T162010Z LAST-MODIFIED:20250811T040515Z UID:10005574-1782820800-1782820800@sc.cpa SUMMARY:(SSET410/26) Surgent's AI and Data Ethics in Accounting DESCRIPTION:Event Description\nThis course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics\, regulatory requirements\, and strategies for ethical AI use. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental principles of AI and data ethics and their relevance to accounting \nAnalyze the ethical implications of AI adoption in auditing and accounting with a focus on independence\, objectivity\, and professional skepticism \nDescribe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues \nEvaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics \nDevelop strategies for ensuring ethical use of AI in accounting practices\n\nMajor Subjects\n\nFundamental principles of AI and data ethics  \nImportance of ethics in AI adoption  \nRelevance of data ethics in accounting practices  \nFrameworks for ethical AI implementation \nEthical implications of AI in auditing and accounting  \nMaintaining independence and objectivity  \nEnsuring professional skepticism with AI tools  \nAddressing ethical dilemmas in AI-driven audits  \nAlgorithmic bias and fairness in AI systems  \nIdentifying and understanding algorithmic bias  \nStrategies to ensure fairness in AI models  \nCase studies on bias and fairness issues in accounting  \nRegulatory requirements and guidelines  \nOverview of national and international regulations (e.g.\, GDPR\, HIPAA)  \nCompliance with ethical standards in AI use  \nEmerging guidelines from accounting bodies on AI ethics  \nStrategies for ethical AI use in accounting  \nImplementing ethical AI frameworks and tools  \nPromoting transparency\, accountability\, and fairness  \nDeveloping a culture of ethics in AI-enhanced accounting practices URL:https://sc.cpa/event/sset410-26-surgents-ai-and-data-ethics-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T162015Z LAST-MODIFIED:20250811T040512Z UID:10005575-1782820800-1782820800@sc.cpa SUMMARY:(SSTE463/26) 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\nRecognize and mitigate cyber threats\, evaluate cyber insurance policies\, and implement security measures that protect firms and clients \nMajor Subjects\n\nEmail fraud \nPhishing attacks \nCloud security risks \nCyber insurance \nSecuring remote work environments URL:https://sc.cpa/event/sste463-26-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:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T162017Z LAST-MODIFIED:20250811T040514Z UID:10005576-1782820800-1782820800@sc.cpa SUMMARY:(SSOT455/26) Surgent's Business Writing: Professional & Effective Emails DESCRIPTION:Event Description\nGood writing is good business. Studies show that the average business worker receives 121 emails per day. That’s a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course\, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism. \nDesigned For\nAny CPA interested in writing professional\, effective emails. \nObjectives\n\nOrganize thoughts to create purposeful\, clear\, and concise writing \nUnderstand how to write for your reader \nPractice applying techniques for writing more efficient\, readable\, outcome-focused emails \nUse an appropriate tone and professionalism in business communications \nPlan for continued improvement and apply learned skills\n\nMajor Subjects\n\nPreparing to write: what is my purpose and objective and who is my audience \nWhen email is the appropriate communication methodology and when it’s not \nCommon email mistakes and how to avoid them \nProven techniques for writing more efficient\, readable\, and outcome-focused emails URL:https://sc.cpa/event/ssot455-26-surgents-business-writing-professional-effective-emails/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T170517Z LAST-MODIFIED:20250811T040518Z UID:10005583-1782820800-1782820800@sc.cpa SUMMARY:(SSAA618/26) Surgent's The Accountant as the Expert Witness DESCRIPTION:Event Description\nAs litigation becomes more complex\, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation\, tax liability\, and forensics. Learn how accountants become expert witnesses\, the role they play during pre-litigation through to trial\, and the techniques experts employ to avoid challenges from opposing counsel. \nDesigned For\nAccountants seeking to understand the litigation process and accountants who already serve as expert witnesses or wish to do so \nObjectives\n\nUnderstand how to become qualified as an expert witness \nLearn skills that experts use during deposition and trial to support their conclusions \nUnderstand the litigation process and the role accountants play in moving a case forward through to trial\n\nMajor Subjects\n\nBecoming qualified as an expert witness \nBest practices for testifying at trial \nUnderstanding the different roles accountants can play in litigation \nWorking with attorneys to prepare and present a case at trial \nThe role of experts in commercial versus personal injury litigation \nConfidentiality orders \nCompensation for expert witnesses \nPreparing for and attending depositions \nDaubert challenges to experts \nExpert reports \nThe role of experts in antitrust\, securities litigation\, and professional liability cases \nCredibility as a witness URL:https://sc.cpa/event/ssaa618-26-surgents-the-accountant-as-the-expert-witness/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T170519Z LAST-MODIFIED:20250811T040519Z UID:10005584-1782820800-1782820800@sc.cpa SUMMARY:(SSTX686/26) Surgent’s Weekly Expert Hour: Special 2-Hour Edition – House Version of Ta Reform DESCRIPTION:Event Description\nThe House of Representatives passed a version of President Trump’s “One Big Beautiful Bill” on May 22\, 2025. It contains significant tax law changes and a permanent enactment of the Tax Cuts and Jobs Act (TCJA). These changes must still go through the Senate\, and eventually both bodies have to agree on identical versions of the same tax reform provisions. Our program will examine the new changes enacted by the House\, and our panel will discuss the TCJA provisions that may become law. These topics have not yet been enacted into law\, but we believe many of them will be once they have gone through the Senate. \nPractitioners who attend this program will learn about all of these new proposed changes\, most of which we believe will be enacted shortly. Many of them will be effective in 2025.  \nDesigned For\nAccounting and finance professionals advising individual\, business\, and not-for-profit clients \nObjectives\nBe up to date on the latest tax law changes advanced by the House of Representatives \nMajor Subjects\nIntroduction to the House passage and future enactment of the One Big Beautiful Bill New rules relating to the taxation of overtime pay and tipsIncreased deduction for seniorsChanges in the standard deduction and Child Tax CreditIncrease in the SALT cap to $40\,000\, with income limitationsIncrease in the estate tax exemptionIncrease in the QBI deductionEstablishing\, funding\, and making distributions to newly established accounts for childrenMedicaid changes  Deducting interest on car loans Elimination of green energy creditsReview of important TCJA provisions URL:https://sc.cpa/event/sstx686-26-surgents-weekly-expert-hour-special-2-hour-edition-house-version-of-ta-reform/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260430T004030 CREATED:20250810T170524Z LAST-MODIFIED:20250811T040511Z UID:10005585-1782820800-1782820800@sc.cpa SUMMARY:(SSTX687/26) Surgent’s Weekly Expert Hour (Original Air Date: 5/22/25) 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. \nMike 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. \nEvery financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry. \nMajor Subjects\n\nMaking the Tax Cuts and Jobs Act provisions permanent \nEliminating tax on tips and overtime and special tax relief for seniors \nPhase out of the clean energy credits \nDeduction for auto loan interest on American made cars \nSALT cap raised to $40\,000 with an income phase-out of $500\,000 \nIncrease in the transfer tax exemption to $15 million and an opportunity to open Trump accounts for children URL:https://sc.cpa/event/sstx687-26-surgents-weekly-expert-hour-original-air-date-5-22-25/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR