BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs 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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045012Z CREATED:20260612T224218Z LAST-MODIFIED:20260613T045012Z UID:10006387-1814356800-1814356800@sc.cpa SUMMARY:(SSET137/27) Surgent's Build a Data Model for Analysis in Power BI DESCRIPTION:Event Description\nThis intensive 4-hour course offers a deep dive into data modeling in Power BI\, with a focus on Microsoft Excel’s Power Pivot that is applicable to Power BI Desktop. Designed for professionals looking to enhance their data analysis skills\, the course covers the essential aspects of building robust\, efficient data models. Participants will learn how to integrate different data sources\, create meaningful relationships\, and develop insightful metrics to drive business decisions. Participants will also explore various aspects of data modeling\, such as establishing relationships\, creating calculated columns\, and understanding the intricacies of basic DAX (Data Analysis Expressions) measures. These skills are vital for anyone looking to extract meaningful insights from large and complex data sets. Attendees will be introduced to advanced concepts\, such as the strategic use of calculated columns versus measures and the differentiation between explicit and implicit measures. This knowledge is crucial for developing sophisticated data models that not only provide accurate results but are also efficient in terms of performance. The course will also cover the creation and use of hierarchies and key performance indicators (KPIs)\, which are essential for any robust data analysis framework. To ensure that the learning is well-rounded and applicable\, the course includes practical exercises in using pivot tables within Power BI. This helps in validating and enhancing the measures and models created\, ensuring they are robust and reliable for real-world application. This is an essential course for professionals aiming to leverage the full potential of Power BI’s data model. Whether you’re looking to streamline your data analysis process\, enhance your reporting capabilities\, or drive insightful business decisions\, this course will equip you with the necessary skills and knowledge. \nDesigned For\nAnyone interested in mastering data modeling techniques using Microsoft Power BI \nObjectives\n\nApply fundamental principles of data modeling in Power BI to integrate various data sources effectively\n Determine the most appropriate scenarios for using calculated columns versus measures in Power BI data analysis\n Choose and implement the correct type of DAX measures (explicit or implicit) for specific data modeling needs\n Use pivot tables in Power BI to validate and refine data measures\, ensuring accuracy and reliability in reporting\n\nMajor Subjects\nThe core concepts of data modeling in Power BI\, including integration of various data sources Techniques to establish and manage relationships between different data sets Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures When to use calculated columns and when to opt for measures The difference between and appropriate applications of explicit and implicit measures in data analysis Creating and utilizing hierarchies to enhance data analysis and reporting Practical skills in using pivot tables within Power BI to validate and refine measures \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sset137-27-surgents-build-a-data-model-for-analysis-in-power-bi/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044331Z CREATED:20260612T224219Z LAST-MODIFIED:20260613T044331Z UID:10006388-1814356800-1814356800@sc.cpa SUMMARY:(SSTE112/27) Surgent's Data Analytics: Planning and Implementation Strategies DESCRIPTION:Event Description\nAs the rewards from data continue to grow\, companies must recognize the value of data to remain competitive in the current digital economy. Companies that use data in their business processes are outperforming those that do not. Data skills will become necessary in the next few years\, and your employees will need them to perform their jobs.In this course\, you will gain an understanding of how to transform your organization into a data-driven company. This understanding will increase your chances of successfully achieving your goal of implementing data analytics in your organization. \nDesigned For\nAnyone who needs a better understanding of how to go about implementing data analytics in their organization \nObjectives\n\nRecognize why business users need to develop data skills today\n Understand the limitations of Excel when working with data\n Be familiar with the data tools that are now available in Excel\n Understand how self-service business intelligence leads to data democratization\n Realize why the Power BI ecosystem is a good choice for implementing self-service business intelligence\n Plan for self-service business intelligence\n Implement self-service business intelligence\n\nMajor Subjects\nWhy have companies struggled to implement data analytics? What are the barriers you face in becoming a data-driven organization? How does self-service business intelligence help in developing a data-driven organization? Why is Power BI the self-service business intelligence application you should use? Why should everyone in your company be assigned a data role? \nInstructions\nNone URL:https://sc.cpa/event/sste112-27-surgents-data-analytics-planning-and-implementation-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045114Z CREATED:20260612T224220Z LAST-MODIFIED:20260613T045114Z UID:10006389-1814356800-1814356800@sc.cpa SUMMARY:(SSTX151/27) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nAlthough the Inflation Reduction Act increased the IRS budget\, Congress continues to battle about whether this funding will be continued. The IRS began replenishing its workforce with the additional funding only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand the IRS process for selecting returns for examination\n Identify the types of returns the IRS is examining\n Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx151-27-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044332Z CREATED:20260612T224221Z LAST-MODIFIED:20260613T044332Z UID:10006390-1814356800-1814356800@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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045115Z CREATED:20260612T224221Z LAST-MODIFIED:20260613T045115Z UID:10006391-1814356800-1814356800@sc.cpa SUMMARY:(SSTE143/27) Surgent's Information Security and Privacy DESCRIPTION:Event Description\nIn today’s interconnected world\, safeguarding information systems is crucial. This course offers a deep dive into information security and privacy principles with a focus on modern cybersecurity threats tied to cloud environments\, Internet of Things (IoT)\, and mobile technologies. The course will also cover data protection during application development. Taking this course will equip accounting professionals with the knowledge to lead in cybersecurity strategy. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExamine cybersecurity principles in the context of HIPAA\, GDPR\, and PCI DSS\, and understand how they regulate the protection of sensitive data\n Summarize the NIST cybersecurity framework (CSF) and privacy framework\n Classify different types of threat agents and attacks\n Identify cybersecurity risks related to cloud environments\, IoT\, and mobile technologies\n Explain threat modeling and threat landscape\n Recall the definition and purpose of vulnerability management\n Explain the concepts of layered security and defense-in-depth\n Identify methods for the protection of confidential data during application development\n\nMajor Subjects\nCovered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data \nInstructions\nNone URL:https://sc.cpa/event/sste143-27-surgents-information-security-and-privacy/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044337Z CREATED:20260612T224222Z LAST-MODIFIED:20260613T044337Z UID:10006392-1814356800-1814356800@sc.cpa SUMMARY:(SSAA277/27) Surgent's Annual Update for Defined Contribution Plans DESCRIPTION:Event Description\nThis course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136\, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators\, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study\, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing\, reporting and disclosure requirements\, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136. \nDesigned For\nAuditors and Plan administrators of Defined Contribution Plans \nObjectives\n\nPrepare for the current year’s audit\n Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans\n Identify common errors and mistakes made by auditors and plan administrators\n\nMajor Subjects\nCommon risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study \nInstructions\nNone URL:https://sc.cpa/event/ssaa277-27-surgents-annual-update-for-defined-contribution-plans/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T041014Z CREATED:20260612T224309Z LAST-MODIFIED:20260616T041014Z UID:10006394-1814356800-1814356800@sc.cpa SUMMARY:(SSAA187/27) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa187-27-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044341Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T044341Z UID:10006397-1814356800-1814356800@sc.cpa SUMMARY:(SSBM125/27) Surgent's Implementing Subscription Pricing to Your Practice DESCRIPTION:Event Description\nThis course is designed to provide accountants with a comprehensive understanding of the subscription pricing model. As the business world increasingly shifts toward subscription-based models\, it’s crucial for accountants to understand the financial implications and strategies associated with this pricing approach. This course will cover the basics of subscription pricing\, how to set prices\, and how to analyze the financial impacts of these decisions\, as well as the specific impacts to your business.By the end of this course\, participants will be equipped with the knowledge and skills to effectively manage the implementation of subscription pricing to their practice. \nDesigned For\nAll finance and accounting professionals who want to improve billing practices for their business \nObjectives\n\nUnderstand what subscription pricing is and the need for a shift from traditional pricing to subscription pricing\n Set subscription prices based on costs\, customer value perception\, and competitive analysis\n Transition to a subscription pricing model and communicate these changes to stakeholders\n Understand the need to regularly review and adjust subscription pricing based on business needs and client changes\n Manage customer retention and churn in a subscription pricing model\n Develop skills to analyze the financial impact of subscription pricing on a business’s revenue and profitability\n\nMajor Subjects\nThe basics of subscription pricing Pricing strategies\, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business \nInstructions\nNone URL:https://sc.cpa/event/ssbm125-27-surgents-implementing-subscription-pricing-to-your-practice/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044342Z CREATED:20260612T224312Z LAST-MODIFIED:20260613T044342Z UID:10006398-1814356800-1814356800@sc.cpa SUMMARY:(SSAA234/27) Surgent's Introduction to Forensic Accounting DESCRIPTION:Event Description\nForensic accounting encompasses fraud investigation and prevention\, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness\, to litigation consultant and bankruptcy trustee. As our economy grows more complex\, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however\, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting\, coupled with their investigative skills\, to explain to clients\, courts\, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates\, as well as a host of other services. \nDesigned For\nAccountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables \nObjectives\n\nUnderstand the various roles and requirements of forensic accountants\n Recognize the skills that forensic accountants use in fraud investigation\, in bankruptcy proceedings\, and in litigation support roles\n Understand the formal training and certifications available in forensic accounting\n\nMajor Subjects\nReview of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-27-surgents-introduction-to-forensic-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045119Z CREATED:20260612T224313Z LAST-MODIFIED:20260613T045119Z UID:10006401-1814356800-1814356800@sc.cpa SUMMARY:(SSTE144/27) Surgent's Tax and Advisory with Agentic AI DESCRIPTION:Event Description\nThis course examines how agentic AI is revolutionizing tax compliance\, planning\, and advisory services. Participants will explore real-world deployments by leading firms such as EY\, which has developed agents that handle millions of global tax transactions. The course also delves into cross-border compliance issues\, transfer pricing automation\, and emerging advisory models powered by agent-led simulations. Risks related to bias\, unauthorized practice\, and data privacy will be addressed\, with guidance on aligning autonomous operations with professional and regulatory standards. CPAs must understand these advancements to ensure tax compliance\, manage client expectations\, and mitigate professional liability risks when providing agent-assisted advisory services. \nDesigned For\nCPAs in public practice\, tax professionals\, advisory consultants\, international tax specialists\, financial executives\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems on tax and advisory \nObjectives\n\nIdentify agentic AI applications in tax compliance\, planning\, and advisory\n Explain how autonomous agents interact with tax rules\, reporting systems\, and advisory workflows\n Analyze risks related to bias\, confidentiality\, and regulatory non-compliance\n Apply EU AI Act classifications and OECD guidance to AI-driven tax tools\n Recommend best practices for integrating agentic AI into client advisory services\n\nMajor Subjects\nAgent use in transfer pricing\, tax compliance automation\, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning \nInstructions\nNone URL:https://sc.cpa/event/sste144-27-surgents-tax-and-advisory-with-agentic-ai/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044411Z CREATED:20260612T224314Z LAST-MODIFIED:20260613T044411Z UID:10006402-1814356800-1814356800@sc.cpa SUMMARY:(SSTX282/27) Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203 DESCRIPTION:Event Description\nMany tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients. \nDesigned For\nAny tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities \nObjectives\n\nUnderstand how a client determines his or her at-risk basis in his or her pass through entity\n Understand how the at-risk basis calculation differs from a regular basis calculation \n Calculate the amount of an investor’s annual at-risk basis \n Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer’s at-risk basis\n\nMajor Subjects\nBasis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing \nInstructions\nNone URL:https://sc.cpa/event/sstx282-27-surgents-guide-to-understanding-the-at-risk-basis-rules-and-forms-6198-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045122Z CREATED:20260612T224315Z LAST-MODIFIED:20260613T045122Z UID:10006403-1814356800-1814356800@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:20260613T044412Z CREATED:20260612T224315Z LAST-MODIFIED:20260613T044412Z UID:10006404-1814356800-1814356800@sc.cpa SUMMARY:(SSAA140/27) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\n\nRecall recent legislation with income tax implications\n Recognize recently issued Accounting Standards Updates (ASUs)\n Understand updates to ASC 842 and ASC 326\n Identify financial statement presentation and disclosure requirements under ASC 740\n Remember significant standards issued by the AICPA\n\nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa140-27-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044413Z CREATED:20260612T224318Z LAST-MODIFIED:20260613T044413Z UID:10006406-1814356800-1814356800@sc.cpa SUMMARY:(SSAA103/27) Surgent's A Practical Guide to Auditing Cash and Cash Equivalents DESCRIPTION:Event Description\nCash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition\, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough\, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing cash and cash equivalents \nObjectives\n\nIdentify risks related to cash and cash equivalents\n Identify sources of audit evidence associated with cash and cash equivalents\n Discuss standard audit procedures related to cash and cash equivalents\n Explain how to evaluate audit evidence associated with cash \n Describe typical presentation and disclosure issues related to cash\n\nMajor Subjects\nExplain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan\, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents \nInstructions\nNone URL:https://sc.cpa/event/ssaa103-27-surgents-a-practical-guide-to-auditing-cash-and-cash-equivalents/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044415Z CREATED:20260612T224322Z LAST-MODIFIED:20260613T044415Z UID:10006408-1814356800-1814356800@sc.cpa SUMMARY:(SSTX327/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/09/22) 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\nPotential tax developments\, IRS proposed regulations\, and major rulings as of June 9\, 2022 Social Security: Pre-COVID trends\, claiming spousal benefits R&E capitalization under Section 174 \nInstructions\nNone URL:https://sc.cpa/event/sstx327-27-surgents-weekly-expert-hour-original-air-date-6-09-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044420Z CREATED:20260612T224324Z LAST-MODIFIED:20260613T044420Z UID:10006409-1814356800-1814356800@sc.cpa SUMMARY:(SSAA111/27) Surgent's A Guide to Auditing Common Investments DESCRIPTION:Event Description\nMany small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition\, measurement\, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for accounting for or auditing fewer complex investments\, including alternative investments. \nObjectives\n\nIdentify the proper accounting for common investments\n Explain audit risks associated with auditing common investments\n Discuss how to tailor the audit plan to assessed risks of material misstatement\n Explain fair value; and other presentation and disclosure requirements\n\nMajor Subjects\nOverview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure\, including applying the fair value hierarchy \nInstructions\nNone URL:https://sc.cpa/event/ssaa111-27-surgents-a-guide-to-auditing-common-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044421Z CREATED:20260612T224326Z LAST-MODIFIED:20260613T044421Z UID:10006410-1814356800-1814356800@sc.cpa SUMMARY:(SSAA120/27) Surgent's Accounting for and Auditing Leases DESCRIPTION:Event Description\nAccounting for and auditing leases was always a challenging task. Adding the implementation of the lease accounting guidance in ASC 842\, Leases\, will undoubtedly add that much more complexity to this audit area.In this module\, we will review the new lease accounting model for lessees\, compare and contrast the new model with the existing guidance in ASC 840\, and review in detail the key considerations in accounting for operating leases under ASC 842 and the other new guidance in the standard.Then\, we’ll review common audit procedures related to auditing the lease liability and the related Right-of-Use asset\, including reviewing the enhanced lease disclosure requirements under ASC 842 and review common audit procedures to perform over the cumulative effect adjustment which entities must record when they adopt ASC 842. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nComprehend and apply the;FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02\,;Leases (Topic 842)\n Auditing considerations related to ASC 842 transition and subsequent accounting\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa120-27-surgents-accounting-for-and-auditing-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044423Z CREATED:20260612T224414Z LAST-MODIFIED:20260613T044423Z UID:10006411-1814356800-1814356800@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:20260613T045544Z CREATED:20260612T224418Z LAST-MODIFIED:20260613T045544Z UID:10006415-1814356800-1814356800@sc.cpa SUMMARY:(SSAA126/27) Surgent's Understanding and Testing General Information Technology Controls DESCRIPTION:Event Description\nThe information technology component of the COSO Framework’s Information and Communication element is a very important part of an entity’s business processes. Controls over information technology (IT) are effective when they maintain the integrity of information and the security of the data the systems process and when they include effective general IT controls (GITC) and application controls. GITC are policies and procedures that function as the foundation to support the effective operation of the system’s application controls. The increasing complexity of IT systems in many entities has resulted in a greater focus around controls in the IT environment. There is a growing trend toward automation of processes and controls as more and more entities adopt advanced IT products and services to enable greater efficiency in operations\, compliance\, and reporting activities. This requires an increased focus on the entity and the auditor on GITC. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nDistinguish between GITC and application controls\n Identify the 4 major categories of GITC\n Discuss when it is sufficient for the auditor to understand GITC and when testing is useful or required.\n Identify specific controls in each of the GITC categories.\n\nMajor Subjects\nDefining GITC and application controls Major categories of GITC Understanding GITC Testing GITC \nInstructions\nNone URL:https://sc.cpa/event/ssaa126-27-surgents-understanding-and-testing-general-information-technology-controls-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045615Z CREATED:20260612T224420Z LAST-MODIFIED:20260613T045615Z UID:10006416-1814356800-1814356800@sc.cpa SUMMARY:(SSOT145/27) Surgent's Building Trustworthy AI Systems in Finance: The NIST AI RMF Approach DESCRIPTION:Event Description\nAs organizations worldwide integrate artificial intelligence into their operations\, ensuring ethical and responsible use is essential. This course provides finance and accounting and auditing professionals with the insights and practical tools needed to implement the National Institute of Standards and Technology (NIST) AI Risk Management Framework (AI RMF). Participants will explore the framework’s principles of accountability\, transparency\, and ethical AI\, learning how to assess and manage risks unique to their field of practice. Using real-world case studies and interactive activities\, attendees will develop strategies to mitigate bias\, enhance data privacy\, and ensure compliance while leveraging AI to drive innovation and growth. \nDesigned For\nCPAs and finance professionals in public accounting and industry\, including CFOs\, controllers\, financial managers\, auditors\, and analysts\, who want to understand the NIST AI RMF and its practical applications for managing AI risks\, ensuring ethical practi \nObjectives\n\nUnderstand the core principles and functions of the NIST AI Risk Management Framework (AI RMF)\n Identify and evaluate AI-related risks specific to finance and accounting and auditing\, including data privacy\, model bias\, and operational vulnerabilities\n Apply the NIST AI RMF to implement governance structures\, risk management strategies\, and monitoring processes for AI systems in finance\n Analyze and enhance the trustworthiness of AI systems by focusing on accountability\, transparency\, fairness\, and security\n Develop practical approaches to align AI systems with ethical guidelines\, regulatory requirements\, and organizational goals \n\nMajor Subjects\nIntroduction to the NIST AI RMF: overview and objectives; importance of managing AI risks in finance and accounting and auditing; and comparative analysis with global standards\, such as the EU AI Act Core Components of the NIST AI RMF: governance (establishing accountability for AI systems)\, mapping (identifying risks across the AI lifecycle)\, and measuring (developing metrics for evaluating risk) Applying the NIST AI RMF to Finance and Accounting: strategies for identifying\, assessing\, and managing risks unique to finance and accounting and auditing; practical approaches to data governance\, model validation\, security controls\, and incident response; and monitoring and adapting AI systems to align with evolving technologies and regulatory requirements Trustworthy AI Characteristics: accountability and transparency in financial operations; addressing privacy\, security\, and ethical concerns; and ensuring fairness and reliability in AI applications \nInstructions\nNone URL:https://sc.cpa/event/ssot145-27-surgents-building-trustworthy-ai-systems-in-finance-the-nist-ai-rmf-approach-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045618Z CREATED:20260612T224421Z LAST-MODIFIED:20260613T045618Z UID:10006417-1814356800-1814356800@sc.cpa SUMMARY:(SSTX191/27) Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation DESCRIPTION:Event Description\nThis course is designed to equip tax professionals with a deep understanding of the IRS offer in compromise (OIC) program. Participants will learn the strategic\, procedural\, and practical elements of preparing and negotiating successful OICs for taxpayers facing significant tax liabilities. The course will walk through the eligibility criteria\, financial analysis standards\, supporting documentation requirements\, and techniques to enhance the likelihood of IRS acceptance. Common pitfalls\, recent trends\, and real-world case studies will also be covered. \nDesigned For\nAccounting and finance professionals looking for the latest information on filing and negotiating offers in compromise \nObjectives\n\nPrepare accurate and comprehensive Forms 656 and 433-A(OIC)/433-B(OIC)\n Navigate the IRS OIC process\, including timelines\, required documentation\, and appeals\n Identify the various types of OICs (doubt as to collectability\, doubt as to liability\, effective tax administration)\n Assess client eligibility using the IRS Reasonable Collection Potential (RCP) framework\n Evaluate and document special circumstances for effective tax administration \n Apply negotiation strategies to increase the chances of OIC approval\n Avoid common errors that lead to automatic rejection or return of the offer\n\nMajor Subjects\nIntroduction to the OIC program Types of OICs Eligibility criteria Financial analysis Offer amount calculation Preparing Forms 656 and 433-A(OIC)/433-B(OIC) Supporting documentation and strategy OIC submission and IRS review process Appeals and negotiation techniques Best practices and common pitfalls Real-world scenarios and case studies \nInstructions\nNone URL:https://sc.cpa/event/sstx191-27-surgents-mastering-the-offer-in-compromise-strategies-for-preparation-and-negotiation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045619Z CREATED:20260612T224422Z LAST-MODIFIED:20260613T045619Z UID:10006418-1814356800-1814356800@sc.cpa SUMMARY:(SSAA127/27) Surgent's Accounting Hot Topics DESCRIPTION:Event Description\nIn addition to being experts on the nuts and bolts of accounting and auditing\, experienced auditors must also be aware of the emerging trends in our industry\, as well as those complex topics with which we don’t need to deal on an everyday basis. In this session\, we’ll cover some of those emerging and challenging topics.First\, we’ll review technology hot trends and how they will likely impact your clients and how you will need to address them in your audit risk assessments and procedures. Next\, as the FASB continues to implement more opportunities to value assets and liabilities at their fair value\, we’ll review the accounting definition of fair value and how it’s determined. Lastly\, we’ll review two areas that use fair value concepts pervasively\, accounting for business combinations and asset impairment. With a sound understanding of the basic accounting concepts related to these complex topics\, auditors will be able to significantly enhance the level of services that they can provide to their clients. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nIdentify key technology trends and how they will be impacting the accounting profession\n Recall key provisions of ASC 820 related to fair value\n Identify key accounting considerations related to business combinations\n Identify accounting considerations related to asset impairment\n\nMajor Subjects\nTechnology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa127-27-surgents-accounting-hot-topics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045621Z CREATED:20260612T224424Z LAST-MODIFIED:20260613T045621Z UID:10006419-1814356800-1814356800@sc.cpa SUMMARY:(SSAA136/27) Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees DESCRIPTION:Event Description\nThe effective date for ASU 2016-02\, Leases (Topic 842) is finally here. The new standard eliminates one of the largest forms of off-balance sheet accounting and requires most leases to be brought onto the balance sheet irrespective of their classification as either financing or operating. The new guidance in ASC 842 also makes other changes in lease accounting for both lessees and lessors. This course will discuss the impact of these changing standards on both lessees and lessors and discusses recently issued updates to ASC 842. Now is time to get up to date on all that is going on with regard to lease accounting. \nDesigned For\nPracticing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements \nObjectives\n\nIdentify finance lease transactions\, including both lessor and lessee perspectives\n Understand the proper accounting and financial reporting treatment for operating and finance leases\n Describe how lessor accounting is influenced by revenue recognition and measurement concepts\n Explain important transition issues from the current to new standards ;\n\nMajor Subjects\nOutcomes of the recent FASB and IASB Joint Project related to Leases Differentiating between accounting and reporting requirements for operating and finance leases Evaluating possible material misstatement related to lease recognition\, measurement\, presentation and disclosure \nInstructions\nNone URL:https://sc.cpa/event/ssaa136-27-surgents-lease-accounting-the-impact-of-changing-standards-on-both-lessors-and-lessees/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045622Z CREATED:20260612T224426Z LAST-MODIFIED:20260613T045622Z UID:10006420-1814356800-1814356800@sc.cpa SUMMARY:(SSTE106/27) Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence DESCRIPTION:Event Description\nWe see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools\, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise of these new technologies\, or how important it is that companies embrace the opportunity to execute them correctly. Having conversations regarding the proper adoption of these technologies and tools is a crucial first step\, including drafting policies to assist companies with their beneficial and thoughtful implementation and use. This course will define the state of AI tools\, what benefits and risks exist\, and which steps to take to begin adopting these technologies with appropriate guardrails\, policies\, and training. It is less likely that AI will destroy industries\, and more likely that companies that embrace AI will overtake those companies that do not. \nDesigned For\nAccounting and finance professionals seeking to understand the role of AI tools today and in the future \nObjectives\n\nBe familiar with AI tools and the current status of AI tool development\n Be able to explain what ChatGPT is and how it works\n Understand how AI tools will change the accounting and finance professions\n Be able to explain the benefits and risks of adopting AI tools\n Begin drafting policies around AI implementation for your firm or company \n\nMajor Subjects\nWhat are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools \nInstructions\nNone URL:https://sc.cpa/event/sste106-27-surgents-the-risks-and-benefits-of-chatgpt-and-artificial-intelligence/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR