BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.3//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:20260806T233929Z CREATED:20260806T233928Z LAST-MODIFIED:20260806T233929Z UID:10006620-1814356800-1814356800@sc.cpa SUMMARY:(SSTX328/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/16/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe IRS “Dirty Dozen” list for 2022\, which includes;potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation\, IRS proposed regulations\, and major rulings as of June 16\, 2022 Hybrid/asset-based long-term care insurance solutions \nInstructions\nNone URL:https://sc.cpa/event/sstx328-27-surgents-weekly-expert-hour-original-air-date-6-16-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234317Z CREATED:20260806T234316Z LAST-MODIFIED:20260806T234317Z UID:10006624-1814356800-1814356800@sc.cpa SUMMARY:(SSTE151/27) Surgent's The 10 Must-Know Excel Features DESCRIPTION:Event Description\nTransform your Excel skills with our comprehensive training program\, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP\, to the nuances of data validations and conditional formatting\, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets\, enhancing your reporting skills\, or just looking to boost your productivity\, this session provides the insights and techniques you need to leverage Excel to its fullest potential\, making it an indispensable tool in your professional or personal toolkit. \nDesigned For\nAccounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis \nObjectives\n\nSelect the most appropriate Excel functions and features for specific tasks\, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications\n Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts\n Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis\n\nMajor Subjects\nUsing Excel tables for efficient data management\, including sorting\, filtering\, and structured references\, to manage; data more effectively Using custom sorting options to organize data in a way that best suits your needs\, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval\, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function\, a versatile tool for calculating data in visible cells\, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing\, crucial for precise budgeting\, expense tracking\, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array\, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry\, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables\, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points\, trends\, and variances\, making data analysis and interpretation more intuitive Introducing PivotTables\, one of the most powerful Excel features\, for summarizing\, analyzing\, and presenting large sets of financial data in a digestible format \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste151-27-surgents-the-10-must-know-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234410Z CREATED:20260806T234410Z LAST-MODIFIED:20260806T234410Z UID:10006626-1814356800-1814356800@sc.cpa SUMMARY:(SSAA176/27) Surgent's Controllership Skills Update: Risk Management DESCRIPTION:Event Description\nThe most recent recession and its fallout\, weather (look at 2017)\, process and product failures\, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again\, we saw that failures can result in areas/industries thought to be “under control” through their policies\, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations\, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience\, as well as to help to start the less experienced individual. It offers ideas that can be used immediately\, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning\, business continuity\, and ethics\, as well as a sample group exercise to test your current risk management systems. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nUnderstand the sources of risk and potential actions/behavior that may hide them\n Gain up-to-date knowledge of risk management and build upon and improve existing practices\n Recognize actions/steps that can result in measurable benefits to an organization\n Become familiar with the process of Business Continuity Planning\n Identify and discuss analytical tools and areas for further investigation\n\nMajor Subjects\nRethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique \nInstructions\nNone URL:https://sc.cpa/event/ssaa176-27-surgents-controllership-skills-update-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234412Z CREATED:20260806T234411Z LAST-MODIFIED:20260806T234412Z UID:10006627-1814356800-1814356800@sc.cpa SUMMARY:(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nCrummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules \nInstructions\nNone URL:https://sc.cpa/event/sstx334-27-surgents-weekly-expert-hour-original-air-date-5-2-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234750Z CREATED:20260806T234744Z LAST-MODIFIED:20260806T234750Z UID:10006630-1814356800-1814356800@sc.cpa SUMMARY:(SSOT131/27) Surgent's Hiring and Firing of Employees - What You Can and Cannot Do DESCRIPTION:Event Description\nThere are numerous federal laws that restrict what businesses can do in terms of hiring and firing employees. Many of these laws impose significant penalties if employers violate them. Accordingly\, it is crucial that all employers and their professional advisors understand these laws and apply them to their employment practices. \nDesigned For\nAny practitioner whose duties involve hiring and firing employees \nObjectives\n\nRecognize when a worker might have an implied employment contract\n Know what to ask about and what to discuss during an employment interview \n Know how to discharge an employee-what\, and what not\, to say and do\n\nMajor Subjects\nEmployment at will-what this means in a practical sense Implied employment contracts What a prospective employer can ask about\, and test for\, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued \nInstructions\nNone URL:https://sc.cpa/event/ssot131-27-surgents-hiring-and-firing-of-employees-what-you-can-and-cannot-do/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234756Z CREATED:20260806T234750Z LAST-MODIFIED:20260806T234756Z UID:10006631-1814356800-1814356800@sc.cpa SUMMARY:(SSTX150/27) Surgent's Tax Reporting for Executive Compensation DESCRIPTION:Event Description\nThis comprehensive course delves into the intricate world of executive compensation\, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs)\, as well as the tax treatment and reporting requirements for restricted stock awards\, stock appreciation rights (SARs)\, phantom stock plans\, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation\, common tax reporting errors to avoid\, and strategies for handling extensions\, estimated taxes\, and increased IRS scrutiny. \nDesigned For\nAccounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensation \nObjectives\n\nUnderstand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements \n Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements \n Describe the tax treatment and reporting procedures for restricted stock awards \n Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options \n Discuss the taxation and reporting considerations for phantom stock plans \n Explain the tax benefits\, reporting procedures\, and participant eligibility for employee stock purchase plans (ESPPs) \n Understand the tax consequences and reporting requirements of stock bonus plans \n Outline the tax incentives\, contribution limits\, and reporting procedures for employee stock ownership plans (ESOPs) \n Interpret and analyze the tax forms and schedules used for reporting executive compensation \n Recognize and prevent common tax reporting errors associated with executive compensation plans \n Formulate strategies for stock sale reporting\, estimated taxes\, filing deadlines and extensions\, and state taxation \n\nMajor Subjects\nNonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx150-27-surgents-tax-reporting-for-executive-compensation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234924Z CREATED:20260806T234923Z LAST-MODIFIED:20260806T234924Z UID:10006635-1814356800-1814356800@sc.cpa SUMMARY:(SSTX369/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/8/25) 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\nEconomic policy changes of the first 100+ days Impacts of tariffs and slower economic growth The progress of drafting the “mega” bill Proposed amendments to Circular 230 \nInstructions\nNone URL:https://sc.cpa/event/sstx369-27-surgents-weekly-expert-hour-original-air-date-5-8-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T235211Z CREATED:20260806T235211Z LAST-MODIFIED:20260806T235211Z UID:10006639-1814356800-1814356800@sc.cpa SUMMARY:(SSTX342/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/27/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIncome & IRMAA: mitigating Social Security benefit erosion Connelly vs. IRS court case discussion FinCEN Updates; \nInstructions\nNone URL:https://sc.cpa/event/sstx342-27-surgents-weekly-expert-hour-original-air-date-6-27-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T235220Z CREATED:20260806T235219Z LAST-MODIFIED:20260806T235220Z UID:10006640-1814356800-1814356800@sc.cpa SUMMARY:(SSTX377/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/17/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nWhat’s new in IRAs New 1099-Q for 2025 Tracking of Qualified Charitable Distributions Strategies to plan for the rest of the year \nInstructions\nNone URL:https://sc.cpa/event/sstx377-27-surgents-weekly-expert-hour-original-air-date-7-17-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T235421Z CREATED:20260806T235421Z LAST-MODIFIED:20260806T235421Z UID:10006641-1814356800-1814356800@sc.cpa SUMMARY:(SSTE147/27) Surgent's Excel for Staff Level 2 – Getting More Out of Excel DESCRIPTION:Event Description\nExcel can do so many things\, but what are some of the features that can really help accountants take their Excel skills to the next level? This course is designed to explore them. To learn ALL the capabilities of Excel would take hundreds of hours of training\, so this 2-hour course is designed to give you a jump start on the most important features that you can immediately begin implementing in your spreadsheets. \nDesigned For\nAny Excel user that wants to take their spreadsheets to the next level \nObjectives\n\nIdentify the best practices for setting up spreadsheets for data analysis\n Apply the use of consistent column calculations to improve the accuracy of your spreadsheets\n Determine how to leverage array formulas\n\nMajor Subjects\nOverview of setting up spreadsheets for data analysis and how Excel tables can help Learning the importance of consistent column calculations How to use conditional formatting to highlight important information How to leverage Excel tables by analyzing them in PivotTables Learning to leverage array formulas \nInstructions\nNone URL:https://sc.cpa/event/sste147-27-surgents-excel-for-staff-level-2-getting-more-out-of-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T235612Z CREATED:20260806T235612Z LAST-MODIFIED:20260806T235612Z UID:10006644-1814356800-1814356800@sc.cpa SUMMARY:(SSOT103/27) Surgent's Coaching Skills for Managers and Supervisors DESCRIPTION:Event Description\nThis one-day course will teach effective skills for coaching and training employees. You’ll learn how to identify the characteristics of effective coaches and develop coaching strategies to support and assist your team\, with the goal of helping them improve morale\, productivity and quality. And\, you’ll learn a five-step approach for giving constructive criticism while managing defensive reactions. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nEmployees identified for advancement\, team leads\, supervisors\, and managers \nObjectives\n\nIdentify effective coaches and develop coaching strategies to support your team\n Give constructive criticism while managing defensive reactions\n\nMajor Subjects\nThe definition of coaching and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance \nInstructions\nNone URL:https://sc.cpa/event/ssot103-27-surgents-coaching-skills-for-managers-and-supervisors/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000022Z CREATED:20260807T000021Z LAST-MODIFIED:20260807T000022Z UID:10006649-1814356800-1814356800@sc.cpa SUMMARY:(SSTX388/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/16/25) 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\nTaxation of opportunity zones Current economic outlook IRS Notice 2025-50 \nInstructions\nNone URL:https://sc.cpa/event/sstx388-27-surgents-weekly-expert-hour-original-air-date-10-16-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000323Z CREATED:20260807T000321Z LAST-MODIFIED:20260807T000323Z UID:10006655-1814356800-1814356800@sc.cpa SUMMARY:(SSOT153/27) Surgent's Time Management for Professionals DESCRIPTION:Event Description\nThe phrase “time management” is misleading. No one manages time. Instead\, we manage events in our lives which consume time. Like money\, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who “manage” or budget their time wisely often are more productive\, less stressed\, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still\, successful time management strategies vary based upon the personality\, motivation\, and discipline of each individual. This course provides simple\, practical\, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout\, which in turn improves the likelihood of achieving success in any endeavor. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve time management \nObjectives\n\nRecognize how you use your time most effectively\n Understand your priorities when budgeting time\n Understand ways to schedule your time appropriately\n Manage external events that consume time\n Use strategies and tools to assist in properly managing time\n Be familiar with strategies for resolving time management problems\n\nMajor Subjects\nManaging interruptions The role of activity logs\, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan \nInstructions\nNone URL:https://sc.cpa/event/ssot153-27-surgents-time-management-for-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000419Z CREATED:20260807T000419Z LAST-MODIFIED:20260807T000419Z UID:10006656-1814356800-1814356800@sc.cpa SUMMARY:(SSTE127/27) Surgent's Create Visuals in Power BI to Successfully Analyze Data DESCRIPTION:Event Description\nUnlock the full potential of your data with this cutting-edge course. Designed to span a focused\, four-hour session\, this course is your gateway to mastering the art of data visualization using the powerful tools of Microsoft Power BI Desktop and PowerBI.com. Whether you’re a business professional\, a budding data analyst\, or simply someone interested in the world of data science\, this course is tailored to enhance your skills in transforming raw data into visually stunning and insightful reports. Dive into the intuitive interfaces of Power BI Desktop and PowerBI.com and learn to navigate these platforms with ease and confidence. The course is meticulously structured to provide you with demonstrations and practical knowledge. Starting with a comprehensive tour of the Power BI Desktop and PowerBI.com interfaces\, you’ll quickly move to the core of creating impactful visuals. Explore a wide array of available visuals and learn how to select the most effective ones for your data stories. Through detailed sessions on building interactivity into your visuals\, you will discover how to create dynamic reports that not only captivate but also communicate effectively. This course will also guide you through the process of publishing your reports on PowerBI.com\, ensuring that your insights reach their intended audience with the right impact. By the end of this transformative journey\, you will be adept at leveraging the full capabilities of Power BI. Your newfound ability to create interactive\, engaging\, and informative visual reports will make you an indispensable asset in any data-driven decision-making process. Embrace this opportunity to elevate your professional profile\, enhance your analytical capabilities\, and become a sought-after expert in the field of data visualization. Join us for this course and step into the future of data analysis with confidence and skill. \nDesigned For\nBusiness analysts\, data analysts\, project managers\, and any professionals keen on enhancing their data visualization and analysis skills using Microsoft Power BI. It is suitable for beginners as well as those with some experience in data analytics tools. \nObjectives\n\nApply advanced features of Power BI Desktop to optimize data visualization and report customization\n Determine the most effective visualization techniques for various data sets by exploring the range of available options in Power BI\n Choose appropriate visuals and tools within Power BI to enhance the storytelling aspect of data analysis\n Use Power BI’s interactivity features to create dynamic\, engaging\, and user-responsive data reports\n\nMajor Subjects\nThe layout\, tools\, and features of Power BI Desktop The online environment of Power BI for report creation How to integrate Power Pivot models into Power BI for more complex data analysis The step-by-step process to create compelling visuals and understand the importance of visual context in data storytelling The variety of visuals available in Power BI and their appropriate applications The advanced features of Power BI Desktop that enhance data manipulation and visualization capabilities How to create dynamic and interactive reports that engage and inform Uploading and managing reports on PowerBI.com for wider access and collaboration \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste127-27-surgents-create-visuals-in-power-bi-to-successfully-analyze-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000422Z CREATED:20260807T000422Z LAST-MODIFIED:20260807T000422Z UID:10006657-1814356800-1814356800@sc.cpa SUMMARY:(SSTE102/27) Surgent's Introduction to AI in Accounting DESCRIPTION:Event Description\nThis course introduces the foundational concepts of artificial intelligence (AI) and AI’s relevance to accounting. Participants will explore various AI applications and understand the benefits\, challenges\, and future trends associated with AI integration in accounting. Case studies of successful AI implementation in accounting firms are included to enhance learning. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental concepts of AI and its relevance to accounting\n Explore various AI applications in accounting and finance\n Identify the benefits and challenges associated with integrating AI into accounting processes\n Examine case studies of successful AI implementation in accounting firms\n Discuss the future trends and potential impacts of AI on the accounting profession\n\nMajor Subjects\nUnderstanding narrow AI vs. general AI Machine learning (ML)\, deep learning (DL)\, neural networks Natural language processing (NLP) and its role in accounting AI applications in accounting and finance Automated data entry and processing Expense management automation AI-driven audit support and compliance monitoring Financial forecasting and risk assessment Benefits and challenges of integrating AI Enhancing efficiency and accuracy in accounting processes Ethical considerations and risk management in AI adoption Overcoming resistance to AI implementation within firms Lessons learned from AI-driven transformations in finance departments Predicting AI’s influence on the future of the accounting profession Preparing for the evolving role of accountants in an AI-enhanced environment \nInstructions\nNone URL:https://sc.cpa/event/sste102-27-surgents-introduction-to-ai-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000512Z CREATED:20260807T000512Z LAST-MODIFIED:20260807T000512Z UID:10006658-1814356800-1814356800@sc.cpa SUMMARY:(SSTX240/27) Surgent's Understanding S Corporation Taxation: Shareholder Basis\, AAA\, and Retained Earnings 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. Given the rising popularity of S corporations\, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course\, we will discuss this relationship. Using examples and illustrations\, we will show how contributions\, operating transactions\, and distributions affect shareholder basis as well as equity. \nDesigned For\nCPAs and tax practitioners who work with S corporation business clients and S corporation shareholders \nObjectives\n\nRecognize the formula for calculating S corporation shareholder basis\n Identify the items of income and deduction that are allocated to AAA\, PTI\, AE&P\, and OAA\n Calculate the tax effects of a distribution on shareholder basis and AAA\n\nMajor Subjects\nS corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions \nInstructions\nNone URL:https://sc.cpa/event/sstx240-27-surgents-understanding-s-corporation-taxation-shareholder-basis-aaa-and-retained-earnings/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000518Z CREATED:20260807T000518Z LAST-MODIFIED:20260807T000518Z UID:10006660-1814356800-1814356800@sc.cpa SUMMARY:(SSTE134/27) Surgent's Power Query Series: Introduction and First Connection DESCRIPTION:Event Description\nThis course is designed for the Excel user to begin their data analytics journey with an introduction to a product created for their skill set: Power Query\, using the Excel version. 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 first 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 what Power Query is and the benefits of using it\n Understand how to access Power Query\n\nMajor Subjects\nWhat is Power Query? Why should I learn Power Query? What are the benefits of using Power Query? Power Query is not just for Excel Power Query versions are not the same What version of Power Query do I have? How to get Power Query Making your first connection in Power Query Hands-on examples: connection query\, editing a query\, duplicating a query \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste134-27-surgents-power-query-series-introduction-and-first-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000619Z CREATED:20260807T000619Z LAST-MODIFIED:20260807T000619Z UID:10006662-1814356800-1814356800@sc.cpa SUMMARY:(SSTX368/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/1/25) 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\nDiscussion of potential contents of the “big \, beautiful” tax bill The resumption of federal student loan collections Impact of expiring TCJA provisions Budget reconciliation \nInstructions\nNone URL:https://sc.cpa/event/sstx368-27-surgents-weekly-expert-hour-original-air-date-5-1-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000712Z CREATED:20260807T000712Z LAST-MODIFIED:20260807T000712Z UID:10006663-1814356800-1814356800@sc.cpa SUMMARY:(SSTX285/27) Surgent’s Weekly Expert Hour: Special 2-Hour Edition – House Version of Tax 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.Practitioners 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\n\nBe up to date on the latest tax law changes advanced by the House of Representatives\n\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 tips Increased deduction for seniors Changes in the standard deduction and Child Tax Credit Increase in the SALT cap to $40\,000\, with income limitations Increase in the estate tax exemption Increase in the QBI deduction Establishing\, funding\, and making distributions to newly established accounts for children Medicaid changes Deducting interest on car loans Elimination of green energy credits Review of important TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx285-27-surgents-weekly-expert-hour-special-2-hour-edition-house-version-of-tax-reform/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000716Z CREATED:20260807T000715Z LAST-MODIFIED:20260807T000716Z UID:10006664-1814356800-1814356800@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:20260807T000717Z CREATED:20260807T000717Z LAST-MODIFIED:20260807T000717Z UID:10006665-1814356800-1814356800@sc.cpa SUMMARY:(SSAA143/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned as an all-you-need-to-know update for accounting\, auditing\, and attestation practitioners at all levels in public accounting and industry\, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB)\, American Institute of Certified Public Accountants (AICPA)\, Public Company Accounting Oversight Board (PCAOB)\, and Securities and Exchange Commission (SEC).On the financial accounting front\, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, and SAS 146\, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards\, effective December 15\, 2025\, modernize quality management standards to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on engagements.We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa143-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000719Z CREATED:20260807T000718Z LAST-MODIFIED:20260807T000719Z UID:10006666-1814356800-1814356800@sc.cpa SUMMARY:(SSTX214/27) Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests DESCRIPTION:Event Description\nThis program focuses on two parts of Subchapter K\, partnership distributions and sales of partnership interests – topics that tax practitioners are often asked about by clients.Tax practitioners are called upon to advise both the partnership which makes distributions and the partners receiving the distributions regarding the tax consequences of these transactions. Additionally\, tax practitioners will be deeply involved in decisions regarding the sale and purchase of a partnership interest. These topics are thoroughly covered in this program. The presenters also discuss several types of partnership distributions and the tax rules relating to them\, as well as analyze the tax rules relating to the sale of a partnership interest. Tax practitioners will be given an in-depth analysis of these complex topics\, so that they can effectively answer their clients’ questions. \nDesigned For\nAccounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales \nObjectives\n\nBe familiar with the complex issues related to partnership distributions and sales\n Advise individual and business clients regarding these practice issues\n\nMajor Subjects\nTypes of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments \nInstructions\nNone URL:https://sc.cpa/event/sstx214-27-surgents-taxation-of-partnership-distributions-and-sales-of-partnership-interests/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000916Z CREATED:20260807T000915Z LAST-MODIFIED:20260807T000916Z UID:10006670-1814356800-1814356800@sc.cpa SUMMARY:(SSTX316/27) Surgent's Weekly Expert Hour (Original Air Date: 5/13/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe American Families Plan Paycheck Protection Program Estate of Michael Jackson v. Commissioner Outlook for the economy and markets (as of 5/13/21) Secure Act 2.0 pending legislation (as of 5/13/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx316-27-surgents-weekly-expert-hour-original-air-date-5-13-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001016Z CREATED:20260807T001016Z LAST-MODIFIED:20260807T001016Z UID:10006673-1814356800-1814356800@sc.cpa SUMMARY:(SSOT157/27) Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues DESCRIPTION:Event Description\nWorking as a financial professional is an accomplishment that offers the potential for a good salary with long-term growth. Despite being a sought-after career\, studies show that being overworked is the greatest source of anxiety and dissatisfaction among financial professionals. Left unchecked\, a life centered exclusively around the demands of work can be both physically and emotionally detrimental.Establishing a work-life balance is difficult in any profession\, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being “always on\,” with no true time to disconnect and genuinely enjoy family\, exercise\, or hobbies. Lack of balance comes with costs\, including poor health and lower productivity.Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This webinar looks at research\, surveys\, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. We also discuss the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state. \nDesigned For\nAnyone who seeks to understand ways to improve quality of life when balancing the demands of work and non-work-related obligations \nObjectives\n\nUnderstand the unique challenges professionals confront when trying to achieve work-life balance\n Learn which skills and organizational structures render the best results for those looking to improve work-life balance\n Understand the research available to help organizations improve work-life balance\n\nMajor Subjects\nDiscuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements; Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance \nInstructions\nNone URL:https://sc.cpa/event/ssot157-27-surgents-work-life-balance-maximizing-productivity-and-understanding-related-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001213Z CREATED:20260807T001212Z LAST-MODIFIED:20260807T001213Z UID:10006675-1814356800-1814356800@sc.cpa SUMMARY:(SSAA101/27) Surgent's Fundamentals of Internal Controls DESCRIPTION:Event Description\nObtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over relevant systems as well as entity level and financial reporting controls. This module will provide the participant with an understanding of how to perform the work and document the understanding. Participants may also want to register for the audit skills module on testing internal controls. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to evaluating the design and implementation of internal control \nObjectives\n\nDiscuss the evolution of Internal Controls \n Discuss the five of the COSO Internal Control – Integrated Framework\n Document the auditor’s understanding of a systems description narrative\n Understand the requirements when systems are outsourced to a third party\n Identify controls that are responsive to the risk of fraud \n\nMajor Subjects\nGaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa101-27-surgents-fundamentals-of-internal-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001424Z CREATED:20260807T001424Z LAST-MODIFIED:20260807T001424Z UID:10006678-1814356800-1814356800@sc.cpa SUMMARY:(SSET102/27) Surgent's Ethics for Tax Professionals DESCRIPTION:Event Description\nThe purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230\, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements. \nDesigned For\nAny tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers \nObjectives\n\nUnderstand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis\n\nMajor Subjects\nWhat does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client’s omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? \nInstructions\nNone URL:https://sc.cpa/event/sset102-27-surgents-ethics-for-tax-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001510Z CREATED:20260807T001509Z LAST-MODIFIED:20260807T001510Z UID:10006680-1814356800-1814356800@sc.cpa SUMMARY:(SSOT142/27) Surgent's Reasonable Suspicion DESCRIPTION:Event Description\nGiven the opioid epidemic and the legalization of medical and recreational marijuana in a growing number of states\, many employers are concerned about the impact drugs and alcohol may be having on the safety and security of their workplaces. Reasonable suspicion testing is among the best ways for employers to identify whether an employee is under the influence of drugs or alcohol while working. This webinar explores what managers and supervisors need to know to implement a Reasonable Suspicion Testing Policy. \nDesigned For\nHuman resources professionals and managers \nObjectives\n\nRecognize the signs and symptoms of drug and alcohol use\, including withdrawal symptoms \n Understand how to help enforce the company’s drug and alcohol abuse policy through reasonable suspicion testing\n Explain the steps for observing\, documenting\, interviewing\, and referring employees for testing based upon reasonable suspicion \n\nMajor Subjects\nThe psychosocial\, physiological\, and behavioral aspects of drug and alcohol abuse in the workplace The impact of drug and alcohol abuse on workplace safety The possible connection between performance issues and drug or alcohol abuse The role of documentation in reasonable suspicion testing Confidentiality concerns in the testing process \nInstructions\nNone URL:https://sc.cpa/event/ssot142-27-surgents-reasonable-suspicion/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001619Z CREATED:20260807T001619Z LAST-MODIFIED:20260807T001619Z UID:10006684-1814356800-1814356800@sc.cpa SUMMARY:(SSTX154/27) Surgent's A Complete Tax Guide to Exit Planning DESCRIPTION:Event Description\nWhen exit planning\, it is important to weigh various issues\, including tax implications\, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax\, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business. \nDesigned For\nCPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients \nObjectives\n\nUnderstand key issues regarding exit planning \n Discuss tax implications of exit planning strategies\n Compare exit planning between entity types (C corporations\, S corporations\, partnerships\, etc.)\n\nMajor Subjects\nGain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death\, gifts of interests to family Restructuring the business entity – C vs. S corporation\, partnerships\, LLCs Real estate planning – retention vs sales\, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax\, estate\, gift and generation-skipping taxes\, and property taxes Prospects for tax law change \nInstructions\nNone URL:https://sc.cpa/event/sstx154-27-surgents-a-complete-tax-guide-to-exit-planning/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001915Z CREATED:20260807T001913Z LAST-MODIFIED:20260807T001915Z UID:10006688-1814356800-1814356800@sc.cpa SUMMARY:(SSOT148/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot148-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001927Z CREATED:20260807T001925Z LAST-MODIFIED:20260807T001927Z UID:10006689-1814356800-1814356800@sc.cpa SUMMARY:(SSTX149/27) Surgent's Making Sense of Essential OBBBA Provisions DESCRIPTION:Event Description\nWhen clients ask questions about the impact of new tax legislation embodied in OBBBA\, it is important that accounting and finance practitioners can reply with accurate and relevant planning strategies. This program prepares accounting and finance practitioners with the knowledge and insights to help their clients apply the new law to their advantage.This program is an introduction and review of some of these critical changes and their impact on individual and business taxpayers. By taking this program\, accounting and finance practitioners will have a broader\, deeper understanding of many of the OBBBA changes that impact their clients. This course is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting clients and perhaps their businesses. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nBonus and Section 179 depreciation Depreciation of qualified production property The business interest deduction Tax on excess compensation within tax-exempt organizations Excise tax on investment income of private colleges ABLE accounts and the Saver’s Credit Child Tax Credit Casualty losses Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx149-27-surgents-making-sense-of-essential-obbba-provisions/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR