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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044218Z CREATED:20260612T224126Z LAST-MODIFIED:20260613T044218Z UID:10006369-1814356800-1814356800@sc.cpa SUMMARY:(SSTX178/27) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. Please Note: due to overlap with the INS2 and LKE2 courses\, customers should not take ISL4 if one or both of these other courses has already been taken. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales\n Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx178-27-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044220Z CREATED:20260612T224128Z LAST-MODIFIED:20260613T044220Z UID:10006371-1814356800-1814356800@sc.cpa SUMMARY:(SSBM111/27) Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers DESCRIPTION:Event Description\nAll organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs\, controllers and finance professionals better position their organizations for the future. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. Become the “financial hero” of your organization and make a positive impact on the bottom-line. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nMake better financial decisions that have a positive impact on the organization\n Lead the organization into the rapidly changing decade\n Apply what we have learned from recent economic and political changes to have a positive impact on the organization\n\nMajor Subjects\nLatest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships \nInstructions\nNone URL:https://sc.cpa/event/ssbm111-27-surgents-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044222Z CREATED:20260612T224210Z LAST-MODIFIED:20260613T044222Z UID:10006373-1814356800-1814356800@sc.cpa SUMMARY:(SSTE131/27) Surgent's Power Query Series: Use Cases DESCRIPTION:Event Description\nThis course presents five use cases for specific data issues a user may encounter in Power Query (Excel version). Through hands-on examples\, users are guided through the process of overcoming each of these issues.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the tenth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand five specific data issues that may come up in the data cleaning process\, and how to solve them\n\nMajor Subjects\nRemoving unwanted characters from a data set All data appears in one column Two categories appear in one column Extracting useful information from inconsistent data (Text Analytics) Have a sub-header that is in a row and should be in a column Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste131-27-surgents-power-query-series-use-cases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044321Z CREATED:20260612T224211Z LAST-MODIFIED:20260613T044321Z UID:10006375-1814356800-1814356800@sc.cpa SUMMARY:(SSTX379/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/31/25) 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\nFederal Scholarship Tax Credit Research and Experimentation (R&E) Deduction changes Charitable Contribution Deduction \nInstructions\nNone URL:https://sc.cpa/event/sstx379-27-surgents-weekly-expert-hour-original-air-date-7-31-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044833Z CREATED:20260612T224211Z LAST-MODIFIED:20260613T044833Z UID:10006376-1814356800-1814356800@sc.cpa SUMMARY:(SSTE100/27) Surgent's Autonomous Agents in Audit and Assurance DESCRIPTION:Event Description\nThis course explores how autonomous agents are transforming internal and external audit functions. Agentic AI is redefining how auditors perform risk assessments\, gather evidence\, test controls\, and issue reports. Participants will examine real-world examples\, including audit bots from Big Four firms\, and consider the impact on assurance quality\, auditor judgment\, and documentation standards. Key frameworks from the PCAOB\, ISA\, and AICPA will be discussed\, along with governance strategies to ensure audit agents operate reliably\, securely\, and ethically. This redefines the CPA’s role in ensuring the integrity and reliability of audit evidence when leveraging AI agents\, impacting audit quality and professional skepticism. \nDesigned For\nInternal and external auditors\, assurance professionals\, audit managers\, CPA firm partners\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems on audit and assurance \nObjectives\n\nDescribe how Agentic AI can be applied to automate key aspects of audit and assurance\n Analyze the risks and limitations of relying on autonomous systems in assurance engagements\n Apply PCAOB and ISA standards to agentic workflows in evidence collection and testing\, understanding how these impact the auditor’s professional judgment\n Design controls to validate\, monitor\, and document agent behavior during audits\n Understand how audit teams can collaborate with AI agents to enhance assurance quality\n\nMajor Subjects\nAudit use cases: automated sampling\, real-time analytics\, evidence gathering Case studies: Big 4 agent-driven assurance platforms Agent reliability\, explainability\, and audit documentation PCAOB AS 1105\, ISA 330\, and agent-auditor integration Governance: SOC 1/SOC 2 controls for audit AI tools \nInstructions\nNone URL:https://sc.cpa/event/sste100-27-surgents-autonomous-agents-in-audit-and-assurance-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044322Z CREATED:20260612T224212Z LAST-MODIFIED:20260613T044322Z UID:10006377-1814356800-1814356800@sc.cpa SUMMARY:(SSAA163/27) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa163-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044323Z CREATED:20260612T224214Z LAST-MODIFIED:20260613T044323Z UID:10006379-1814356800-1814356800@sc.cpa SUMMARY:(SSTX372/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/5/25) 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\nMaking the Tax Cuts and Jobs Act provisions permanent Extending the special depreciation allowance (bonus) for certain property Raising the SALT cap to $40\,000 with an income phase-out of $500\,000 Deducting domestic research and experimental expenditures Creating a new class of property\, qualified production property Increasing the maximum amount a taxpayer may expense under Section 179 to $2.5 million \nInstructions\nNone URL:https://sc.cpa/event/sstx372-27-surgents-weekly-expert-hour-original-air-date-6-5-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044901Z CREATED:20260612T224214Z LAST-MODIFIED:20260613T044901Z UID:10006380-1814356800-1814356800@sc.cpa SUMMARY:(SSTX348/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/15/24) 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\nCreative retirement plan designs to obtain the section 199A deductions Top 8 for qualified charitable distributions (QCD) Discussion of educational assistance programs offered by employers The employer-provided childcare tax credit; \nInstructions\nNone URL:https://sc.cpa/event/sstx348-27-surgents-weekly-expert-hour-original-air-date-8-15-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044324Z CREATED:20260612T224214Z LAST-MODIFIED:20260613T044324Z UID:10006381-1814356800-1814356800@sc.cpa SUMMARY:(SSOT126/27) Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services DESCRIPTION:Event Description\nOne of the most difficult things for any Client Advisory Services (CAS) professional to learn is how to communicate financial information to non-financial people. To be successful\, it’s crucial to master this skill\, as we frequently explain accounting jargon to those unfamiliar with the field. In this course\, we will explore how to properly communicate with stakeholders\, including investors\, clients\, boards of directors\, and even other departments. We will explore biases that people have when viewing financial information and even how to make sure we keep our message on point. If you are looking to move up in the financial services world\, this course is a must for you. \nDesigned For\nAccounting and finance professionals looking to communicate more effectively and advance in their companies \nObjectives\n\nState the accountant’s role within a company \n Recognize how different stakeholders view financial statements\n Identify how to focus on just the key points when reporting financial results\n\nMajor Subjects\nCommunicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study \nInstructions\nNone URL:https://sc.cpa/event/ssot126-27-surgents-communicating-financial-results-to-stakeholders-a-guide-for-client-advisory-services/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045010Z CREATED:20260612T224215Z LAST-MODIFIED:20260613T045010Z UID:10006382-1814356800-1814356800@sc.cpa SUMMARY:(SSOT116/27) Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking DESCRIPTION:Event Description\nNetworking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities\, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered. \nDesigned For\nAnyone in the accounting or financial service professions interested in learning how to build and sustain long term professional relationships and connections for career success. \nObjectives\n\nUnderstand the three components of effective networking: preparation\, participation\, and follow-up;\n Know how to build a business network in the workplace and industry\n Understand the mechanics of retaining and reinforcing existing professional relationships\n\nMajor Subjects\nThe psychology of perception Preparation checklist for networking Presenting your best self Perception management Preparing oneself for networking Setting expectations and limits Seamless self-introductions How to introduce others Overcoming anxiety How to start conversations Situational questions The art of conversation flow Listening skills Topics to avoid Graceful exits Body language Navigating large events/conferences One-on-one meetings Cocktail party etiquette Remembering names Strategies for introverts Follow up recommendations How to maintain and sustain relationships long term \nInstructions\nNone URL:https://sc.cpa/event/ssot116-27-surgents-build-professional-relationships-to-enhance-your-career-authentic-networking/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044326Z CREATED:20260612T224217Z LAST-MODIFIED:20260613T044326Z UID:10006385-1814356800-1814356800@sc.cpa SUMMARY:(SSAA206/27) 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\n\nIdentify common frauds occurring in governments and nonprofits today\n Skillfully develop controls to combat frauds\n Protect governments and nonprofits from fraud\n\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/ssaa206-27-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045011Z CREATED:20260612T224217Z LAST-MODIFIED:20260613T045011Z UID:10006386-1814356800-1814356800@sc.cpa SUMMARY:(SSTX265/27) Surgent's Going Out on Your Own: Entity Types and Accounting Methods DESCRIPTION:Event Description\nStarting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research\, developed a prototype\, and even looked at locations for your new office. Then it dawns on you…. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class\, we will dig into the differences between entity types – from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services\, this course is the one for you! \nDesigned For\nSmall business owners\, CPAs\, and financial advisors who want to understand the advantages and disadvantages of different entity types and accounting methods \nObjectives\n\nIdentify differences in how business entity types are taxed for income tax purposes\n Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business\n Identify how S-Corporations are taxed for self-employment tax purposes\n Recognize double-taxation and when it applies\n Identify when a transaction should be recorded on the accounting records under the cash method\n Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method\n Identify what account should not appear on the financial records if the accrual method is being used\n\nMajor Subjects\nFinancial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations – S vs. C Double taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx265-27-surgents-going-out-on-your-own-entity-types-and-accounting-methods/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR