BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045720Z CREATED:20260612T224612Z LAST-MODIFIED:20260613T045720Z UID:10006430-1814356800-1814356800@sc.cpa SUMMARY:(SSAA108/27) Surgent's Performing Inventory Observations DESCRIPTION:Event Description\nGenerally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements\, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for performing inventory observations \nObjectives\n\nIdentify audit risks related to physical inventory observations\n Understand the key controls related to inventory observations\n Perform common inventory observation audit procedures\n Know when to utilize sampling techniques related to inventory observations \n Perform remote inventory observations\n\nMajor Subjects\nInventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories\, multiple locations Considerations for inventory observations \nInstructions\nNone URL:https://sc.cpa/event/ssaa108-27-surgents-performing-inventory-observations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045721Z CREATED:20260612T224613Z LAST-MODIFIED:20260613T045721Z UID:10006431-1814356800-1814356800@sc.cpa SUMMARY:(SSTX142/27) Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File? DESCRIPTION:Event Description\nThis course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We’ll start by exploring the implications of the Wayfair decision\, focusing on general rules for sales and income tax nexus across states. You’ll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally\, we’ll cover key tax due dates\, how to handle missed deadlines\, and potential relief options. Whether you’re new to the field or running your own practice\, this course will equip you with the tools to succeed. \nDesigned For\nAccounting and finance professionals who work with business owners on multistate tax issues\, small business owners working in multiple states\, and other accountants looking to serve their companies or clients in the areas of payroll services or operations \nObjectives\n\nIdentify key tax due dates by entity type\n Recognize how late filing\, late payment\, and other common penalties are calculated\n Recall common information return due dates and applicable penalties\n State first time abatement relief qualifications and other common remedies\n State what the term nexus means and how it differs for sales tax and income tax reporting obligations\n Recognize economic nexus and when it applies\n Identify when a company has to file an income tax return or sales tax return\n\nMajor Subjects\nEstimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules \nInstructions\nNone URL:https://sc.cpa/event/sstx142-27-surgents-exploring-client-advisory-services-tax-due-dates-and-penalties-where-do-i-need-to-file/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045723Z CREATED:20260612T224614Z LAST-MODIFIED:20260613T045723Z UID:10006432-1814356800-1814356800@sc.cpa SUMMARY:(SSTX185/27) Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships DESCRIPTION:Event Description\nPart of the technical competence of most experienced tax practitioners is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur\, and often at very critical times in the business life of the entity and its owners. All tax practitioners should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations\, partnerships\, and multiple-member limited liability companies treated as partnerships. \nDesigned For\nAny tax practitioner who wishes to understand the rules regarding S corporation and partnership liquidations \nObjectives\n\nDetermine the gain or loss to the entity and to the owners when it makes a liquidating distribution\n Determine the basis of property distributed in a liquidating distribution to an owner of the entity\n Know what to do in terms of IRS reporting when an entity liquidates\n\nMajor Subjects\nTax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate\, liquidating partnership distributions to partners\, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership \nInstructions\nNone URL:https://sc.cpa/event/sstx185-27-surgents-liquidation-of-flow-through-entities-for-llcs-and-partnerships/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045724Z CREATED:20260612T224616Z LAST-MODIFIED:20260613T045724Z UID:10006433-1814356800-1814356800@sc.cpa SUMMARY:(SSAA116/27) Surgent's Testing Internal Control and Reporting Deficiencies DESCRIPTION:Event Description\nThe risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant’s skills to effective and efficient testing of internal controls and communicating deficiencies. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit \nObjectives\n\nExplain the professional standards related to and rationale for understanding and testing internal controls\n Discuss the professional standards related to testing controls for operating effectiveness\n Illustrate the appropriate level of linkage between the work performed in testing internal controls\, control reliance and reporting on internal controls\n Identify impact of a control reliance strategy on the detailed audit plan\n\nMajor Subjects\nRefresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa116-27-surgents-testing-internal-control-and-reporting-deficiencies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045819Z CREATED:20260612T224618Z LAST-MODIFIED:20260613T045819Z UID:10006434-1814356800-1814356800@sc.cpa SUMMARY:(SSAA179/27) Surgent's Technology Trends and Risks of Interest to CPAs DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation(RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools. In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cyber-security risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review SAS 142\, which guides our use of technology on our professional engagements. \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\nIdentify the business drivers of companies today and the need for data-driven decision making\n Identify other current trends in information technology applications for clients and auditors\n Discuss SAS 142 and how it applies to the new audit methodologies using technology\n Explain how auditors are integrating audit data analytics into the audit process\n\nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa179-27-surgents-technology-trends-and-risks-of-interest-to-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045821Z CREATED:20260612T224620Z LAST-MODIFIED:20260613T045821Z UID:10006435-1814356800-1814356800@sc.cpa SUMMARY:(SSAA262/27) Surgent's Single Auditing Made Simple DESCRIPTION:Event Description\nSingle auditing can seem so complex! With literally thousands of pages of potential AICPA\, GAO and OMB literature coming together for the audit of one client\, auditors can easily lose focus and confidence in what they are supposed to do. It does not have to be that way! This course is designed to sharpen your skills and knowledge in performing single audits (including the impact of the 2024 revision to the Uniform Guidance for Federal Awards). Over 30 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nNot-for-profit and government auditors \nObjectives\n\nThoroughly understand what a single audit includes and excludes \n Apply some of the best practices and avoid some of the worst mistakes seen in single audits \n Skillfully apply today’s single audit requirements\n\nMajor Subjects\nThe key requirements and responsibilities related to the schedule of expenditures of federal awards and major program determination The process of how the auditor determines the direct and material compliance requirements\, obtains an understanding of and tests the related internal controls\, and performs compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities \nInstructions\nNone URL:https://sc.cpa/event/ssaa262-27-surgents-single-auditing-made-simple/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045824Z CREATED:20260612T224706Z LAST-MODIFIED:20260613T045824Z UID:10006438-1814356800-1814356800@sc.cpa SUMMARY:(SSTE155/27) Surgent's Smart Formula Selection in Excel: What to Use When DESCRIPTION:Event Description\nExcel gives you multiple ways to solve the same problem\, but which formula is the right one? This course teaches a decision-based approach to function selection\, helping you confidently choose between similar and competing functions. Through real-world examples and side-by-side comparisons\, you’ll learn when IFS or SWITCH is cleaner than nested IFs\, how SUMPRODUCT can help with complex summarizing data\, how to use LET in place of defined names\, and much more. This course is ideal for professionals who want to make smarter\, faster formula choices that are easier to maintain and audit. \nDesigned For\nAll Excel users looking to elevate their formula skills with strategic guidance \nObjectives\n\nCompare Excel functions that solve similar problems and select the most effective one for the task\n Apply structured decision-making when building formulas to improve clarity and scalability\n Distinguish when modern functions offer better solutions than legacy\n \n \n \n\nMajor Subjects\nIntroduction to strategic formula use; Conditional logic and branching tools Summarizing data Filtering and output control Custom output and decision trees Embedded variables and reusability Best practices for formula selection \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste155-27-surgents-smart-formula-selection-in-excel-what-to-use-when/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045828Z CREATED:20260612T224710Z LAST-MODIFIED:20260613T045828Z UID:10006441-1814356800-1814356800@sc.cpa SUMMARY:(SSTE149/27) Surgent's Improve Design and Productivity with Excel Tables DESCRIPTION:Event Description\nExcel tables are a fundamental feature that streamlines data organization\, analysis\, and visualization in Excel. Throughout this course\, you will discover how to transform raw data into elegant\, efficient\, and visually appealing tables. By harnessing the full potential of Excel tables\, you will be able to make better data-driven decisions and collaborate more effectively in various professional settings. Unlock the full potential of Excel tables to revolutionize the way you manage\, analyze\, and present data\, leading to improved efficiency and better decision-making in your personal and professional endeavors. \nDesigned For\nAny Excel user who wants to learn features within Excel to create better spreadsheets in a shorter amount of time \nObjectives\n\nUse Excel tables in most spreadsheets\n Apply features of Excel tables to create more accurate spreadsheets\n Identify ways to improve spreadsheet productivity by using Excel tables\n\nMajor Subjects\nWhat are Excel tables are and why are they important? How to create Excel Tables from scratch The art of sorting and filtering data within Excel tables to quickly identify patterns\, trends\, and outliers How Excel tables use structured reference formulas to create accurate calculations How Excel tables increase spreadsheet creation productivity \nInstructions\nNone URL:https://sc.cpa/event/sste149-27-surgents-improve-design-and-productivity-with-excel-tables/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045829Z CREATED:20260612T224711Z LAST-MODIFIED:20260613T045829Z UID:10006442-1814356800-1814356800@sc.cpa SUMMARY:(SSOT121/27) 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. \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/ssot121-27-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:20260613T045830Z CREATED:20260612T224712Z LAST-MODIFIED:20260613T045830Z UID:10006443-1814356800-1814356800@sc.cpa SUMMARY:(SSTX218/27) Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs staff members gain more experience\, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation\, special allocations of income and deductions\, basis calculations and implications of recourse and nonrecourse debt\, basis step-up under S754 on transfers of ownership interest\, distributions\, self-employment tax issues\, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues\, this course identifies all the major areas that are potential sources of increased complexity. \nDesigned For\nExperienced CPAs desiring a comprehensive case approach to understand reasonably complex limited liability company issues and problems; also\, CPAs who want a comprehensive\, intermediate-level limited liability company practice manual \nObjectives\n\nPrepare complicated partnership returns\n Understand certain advanced concepts of partnership taxation\n\nMajor Subjects\nReporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for Section 743 adjustments Schedule K-1 reporting for Section 704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of Section 704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How Section 179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under Section 754 elections and mandatory adjustments under Section 743 and Section 734 for partnerships that have not made a Section 754 election Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating\, cash or property\, and the substituted basis rule Termination and liquidation of an LLC \nInstructions\nNone URL:https://sc.cpa/event/sstx218-27-surgents-partnership-and-llc-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045831Z CREATED:20260612T224713Z LAST-MODIFIED:20260613T045831Z UID:10006444-1814356800-1814356800@sc.cpa SUMMARY:(SSTX371/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/22/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.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 Eliminating tax on tips and overtime and special tax relief for seniors Phase out of the clean energy credits Deduction for auto loan interest on American made cars SALT cap raised to $40\,000 with an income phase-out of $500\,000 Increase in the transfer tax exemption to $15 million and an opportunity to open Trump accounts for children \nInstructions\nNone URL:https://sc.cpa/event/sstx371-27-surgents-weekly-expert-hour-original-air-date-5-22-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045831Z CREATED:20260612T224714Z LAST-MODIFIED:20260613T045831Z UID:10006445-1814356800-1814356800@sc.cpa SUMMARY:(SSTX290/27) Surgent's Weekly Expert Hour (Original Air Date: 10/14/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIncrease for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 – Schedule 1\, Schedule 2\, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021 \nInstructions\nNone URL:https://sc.cpa/event/sstx290-27-surgents-weekly-expert-hour-original-air-date-10-14-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045832Z CREATED:20260612T224716Z LAST-MODIFIED:20260613T045832Z UID:10006446-1814356800-1814356800@sc.cpa SUMMARY:(SSTX380/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/7/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nTrump Accounts Tax reporting of Trump account contributions Report of Foreign Bank and Financial Accounts (FBAR) update \nInstructions\nNone URL:https://sc.cpa/event/sstx380-27-surgents-weekly-expert-hour-original-air-date-8-7-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045911Z CREATED:20260612T224811Z LAST-MODIFIED:20260613T045911Z UID:10006448-1814356800-1814356800@sc.cpa SUMMARY:(SSAA238/27) Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges DESCRIPTION:Event Description\nFor those entities who formerly recognized revenue under the guidance of Statement of Position 81-1\, Accounting for Performance of Construction-Type and Certain Production-Type Contracts (SOP 81-1/ASC 605-35)\, understanding the basics of Topic 606 is not enough. In order to effectively apply Topic 606\, you need a detailed understanding of how to recognize revenue over time under Topic 606’s Five-Step model.Even though Topic 606 is currently effective\, changes in business and contracts will always require the need to stay current on this topic. Now is the time to get the answers to your application questions. In this course we’ll explore Topic 606 from the perspective of entities that currently recognize revenue under SOP 81-1/ASC 605-35\, highlighting how the accounting for revenue recognition changed following the adoption of ASC Topic 606. Next\, the course will address challenging sections of the ASC 606 guidance such as identifying performance obligations and when and how you recognize revenue over time.Applying Topic 606 successfully to your long-term contracts is an ongoing exercise. This course will keep you up to date with the latest guidance and best practices in this critical area. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the challenges in applying Topic 606 to entities with long-term construction projects \nObjectives\n\nIdentify the five steps of Topic 606’s new revenue recognition model\n Determine the criteria that supports recognizing revenue over time under Topic 606\n Apply Topic 606’s guidance in other areas of interest to entities currently using SOP 81-1\n Recall best practices and lessons learned from others implementing Topic 606\n\nMajor Subjects\nTopic 606’s five-step revenue recognition model Determining whether to recognize revenue over time or at a point in time under Topic 606 Other unique considerations in applying the five-step model for entities currently using SOP 81-1 Lessons learned and best practices from entities already adopting Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa238-27-surgents-revenue-recognition-for-long-term-construction-and-similar-contracts-topic-606-implementation-challenges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045912Z CREATED:20260612T224812Z LAST-MODIFIED:20260613T045912Z UID:10006449-1814356800-1814356800@sc.cpa SUMMARY:(SSAA114/27) Surgent's Performing Effective and Efficient Analytical Procedures DESCRIPTION:Event Description\nAnalytical review procedures are performed in the preliminary and final stages of the audit. Auditors may also choose to perform analytical procedures as substantive tests. It is important to properly design and perform the procedures to ensure an effective and efficient audit engagement. This module will provide detailed guidance and methods for performing these techniques. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for performing basic analytic procedures on audit engagements \nObjectives\n\n\n Performing effective preliminary analytical procedures in the risk assessment process\n Performing a final overall analysis to assess the conclusions reached during the audit and evaluate the overall financial statement presentation.\n Planning and performing effective and efficient substantive analytical procedures\n Concluding on analytical procedures\n\nMajor Subjects\nPreliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures \nInstructions\nNone URL:https://sc.cpa/event/ssaa114-27-surgents-performing-effective-and-efficient-analytical-procedures/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045913Z CREATED:20260612T224813Z LAST-MODIFIED:20260613T045913Z UID:10006450-1814356800-1814356800@sc.cpa SUMMARY:(SSTX148/27) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nKey provisions of the recent HR 1\, One Big Beautiful Bill Act\, have been incorpoated throughout the course Review an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Section 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness. Handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx148-27-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045917Z CREATED:20260612T224815Z LAST-MODIFIED:20260613T045917Z UID:10006451-1814356800-1814356800@sc.cpa SUMMARY:(SSTX294/27) Surgent's Weekly Expert Hour (Original Air Date: 11/11/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nInfrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration \nInstructions\nNone URL:https://sc.cpa/event/sstx294-27-surgents-weekly-expert-hour-original-air-date-11-11-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045919Z CREATED:20260612T224816Z LAST-MODIFIED:20260613T045919Z UID:10006452-1814356800-1814356800@sc.cpa SUMMARY:(SSAA166/27) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nIf you work with governments and not-for-profits\, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision\, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements\n Excel in the Yellow Book auditing arena\n Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nWhen is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e.\, requirements related to independence\, CPE\, peer review\, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e.\, examinations\, reviews\, and agreed-upon procedures engagements) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa166-27-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045920Z CREATED:20260612T224817Z LAST-MODIFIED:20260613T045920Z UID:10006453-1814356800-1814356800@sc.cpa SUMMARY:(SSTX155/27) Surgent's Forms 7217 and 7203 DESCRIPTION:Event Description\nIRS Form 7217 is an IRS tax form required for partners receiving distributions of property from partnerships. Starting for tax years beginning in 2024\, a partner who receives property from a partnership must file Form 7217 with his or her annual income tax return. Form 7217 is filed by any partner receiving a distribution of property from a partnership to report the basis of the distributed property\, including any basis adjustment to such property as required by Section 732(a)(2) or (b). This new IRS form is part of the IRS’s general concern regarding basis shifting in favor of high marginal tax rate related partners. Form 7217 is now required and details the types of property distributed\, the aggregate basis\, and the allocation of basis to the distributed property. Form 7203 is designed to assist in tracking an S corporation shareholder’s stock and debt basis. Form 7203 is a significant improvement from the worksheets the IRS provided formerly and over time will serve to help partners and partnerships keep track of their stock and debt basis. The course covers the structure and organization of Form 7203 as well as how an S corporation shareholder’s stock and debt basis are calculated. \nDesigned For\nAccounting and finance professionals who need to know the latest regarding distributions of property from partnerships and those who need to know about shareholders’ stock and debt basis \nObjectives\n\nUnderstand the latest regarding distributions of property from partnerships\n Understand shareholders’ stock and debt basis\n\nMajor Subjects\nTax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution Executive Order 14219 withdrawing the IRS’s new regulations regarding basis shifting Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 – understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis \nInstructions\nNone URL:https://sc.cpa/event/sstx155-27-surgents-forms-7217-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043215Z CREATED:20260612T225609Z LAST-MODIFIED:20260613T043215Z UID:10006455-1814356800-1814356800@sc.cpa SUMMARY:(SSBM109/27) Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies DESCRIPTION:Event Description\nThe past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment\, but all too often\, they either don’t realize it or they don’t develop a strategy to deal with the risks. In this session\, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify\, evaluate\, and mitigate those risks. This program will not teach how to eliminate risks\, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand how risks can both positively and negatively affect the organization\n Learn more about how we could have been better prepared for the pandemic\n Determine the nature of risk in both large and small organizations\n Understand the tolerance for risk in the organization\n Match risks to proper strategy\n Perform risk analysis and evaluations\n See how the strategy of the organization represents risk\n\nMajor Subjects\nOverview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk \nInstructions\nNone URL:https://sc.cpa/event/ssbm109-27-surgents-enterprise-risk-management-concepts-and-strategy-for-small-and-medium-sized-companies-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043217Z CREATED:20260612T225610Z LAST-MODIFIED:20260613T043217Z UID:10006456-1814356800-1814356800@sc.cpa SUMMARY:(SSAA025/27) Surgent's The Role of the Whistle-Blower DESCRIPTION:Event Description\nWhistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations\, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to better understand the role of whistle-blowers in preventing fraud \nObjectives\n\nRecognize the importance of whistle-blowers in fraud detection and prevention\n Understand the challenges and dilemmas faced by whistle-blowers\n\nMajor Subjects\nUnderstanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower’s dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths \nInstructions\nNone URL:https://sc.cpa/event/ssaa025-27-surgents-the-role-of-the-whistle-blower/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043101Z CREATED:20260612T225611Z LAST-MODIFIED:20260613T043101Z UID:10006457-1814356800-1814356800@sc.cpa SUMMARY:(SSTX335/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/9/24) 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\nStudent loan repayment & forgiveness updates Current U.S. economic outlook discussion Corporate Transparency Act \nInstructions\nNone URL:https://sc.cpa/event/sstx335-27-surgents-weekly-expert-hour-original-air-date-5-9-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043221Z CREATED:20260612T225612Z LAST-MODIFIED:20260613T043221Z UID:10006458-1814356800-1814356800@sc.cpa SUMMARY:(SSAA78/27) Surgent's Fraud Environment DESCRIPTION:Event Description\nFraud is all around us\, though many times we miss it. As accountants\, we have a professional responsibility to detect material fraud. However\, our ability to detect fraud is directly related to our understanding of how fraud occurs\, how prevalent it is and what types of procedures allow both accountants and companies to detect fraud before it becomes material.In addition to providing a quick update on recently issued accounting and auditing standards\, this course will review the latest fraud statistics compiled by the Association of Certified Fraud Examiners (ACFE)\, and see how COVID-19 has impacted the fraud landscape. Then the course will review our professional responsibilities to both detect fraud and to report actual or suspected fraud\, plus identify which procedures are most effective at identifying and preventing fraud. \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\nRecall common statistics concerning the prevalence of fraud\n Identify best practices in detecting fraud\n Discuss professional responsibilities of accountants related to fraud\n\nMajor Subjects\nStatistics compiled by the ACFE related to fraud Professional responsibilities to identity\, respond to and report fraudulent activity The current fraud landscape\, including who commits fraud\, how and why they commit it and how they are detected \nInstructions\nNone URL:https://sc.cpa/event/ssaa78-27-surgents-fraud-environment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043104Z CREATED:20260612T225613Z LAST-MODIFIED:20260613T043104Z UID:10006459-1814356800-1814356800@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:20260613T043223Z CREATED:20260612T225614Z LAST-MODIFIED:20260613T043223Z UID:10006460-1814356800-1814356800@sc.cpa SUMMARY:(SSAA233/27) Surgent's Introduction to Single Audit DESCRIPTION:Event Description\nLearn the essentials of single audits in clear\, manageable steps. This course introduces key requirements under the Uniform Guidance for Federal Awards and helps you build the confidence to perform single audits efficiently and effectively. \nDesigned For\nNot-for-profit and government auditors \nObjectives\n\nDistinguish single audits from standard financial statement audits with clarity and confidence\n Navigate essential single audit concepts\n Understand and perform basic procedures for testing internal controls over compliance and conducting compliance testing\n\nMajor Subjects\nHow single audits differ from financial statement audits Unique single audit concepts – the schedule of expenditures of federal awards\, major program determination\, the schedule of findings and questioned costs Testing internal controls over compliance and compliance testing \nInstructions\nNone URL:https://sc.cpa/event/ssaa233-27-surgents-introduction-to-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043106Z CREATED:20260612T225615Z LAST-MODIFIED:20260613T043106Z UID:10006461-1814356800-1814356800@sc.cpa SUMMARY:(SSET141/27) Surgent's Create Paginated Reports with Power BI Report Builder DESCRIPTION:Event Description\nElevate your data reporting skills to new heights with this cutting-edge course. This two-hour\, expertly crafted training is designed to transform the way you visualize and present data\, leveraging the powerful capabilities of Microsoft Power BI Report Builder. Ideal for professionals who aspire to turn complex data into compelling\, print-ready reports\, this course is a game changer in the realm of data visualization and business intelligence. Delve into the world of paginated reporting with a curriculum that balances theoretical knowledge with practical examples and demonstrations. You’ll learn how to navigate the Power BI Report Builder interface with ease\, design intricate report layouts\, and connect to diverse data sources for comprehensive reporting. The course covers a spectrum of skills\, from creating eye-catching visualizations to utilizing advanced features like subreports and drill-through capabilities. By the end of this session\, you’ll be adept at publishing and sharing professional-grade\, paginated reports that can inform and persuade your audience. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone interested in developing paginated reports using Power BI Report Builder \nObjectives\n\nIdentify the comprehensive functionalities of Power BI Report Builder necessary for designing advanced paginated reports\n Recall the steps for publishing and sharing paginated reports created in Power BI Report Builder\n Distinguish between the different report design choices to enhance the overall readability and user engagement in Power BI Report Builder\n\nMajor Subjects\nOverview of Power BI Report Builder\, its interface\, and integration with the Power BI ecosystem Techniques for setting up professional layouts\, including headers\, footers\, and managing pagination Connecting to various data sources and preparing data for reporting Utilizing Power BI’s visualization tools for impactful data presentation Subreports\, drill-through capabilities\, and dynamic expressions Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders \nInstructions\nNone URL:https://sc.cpa/event/sset141-27-surgents-create-paginated-reports-with-power-bi-report-builder/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043225Z CREATED:20260612T225615Z LAST-MODIFIED:20260613T043225Z UID:10006462-1814356800-1814356800@sc.cpa SUMMARY:(SSET105/27) Surgent's Ethical Considerations for the CPA DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course\, which focuses on key components of the AICPA Code of Professional Conduct\, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter\, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit. \nDesigned For\nAll CPAs \nObjectives\n\nUnderstand the attributes of ethics and professional conduct \nIdentify ethical issues that occur every day in the work environment \nUnderstand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation\n Understand CPA Independence issues and professional conduct\n\nMajor Subjects\nExamine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics\, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public\, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples \nInstructions\nNone URL:https://sc.cpa/event/sset105-27-surgents-ethical-considerations-for-the-cpa/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043109Z CREATED:20260612T225616Z LAST-MODIFIED:20260613T043109Z UID:10006463-1814356800-1814356800@sc.cpa SUMMARY:(SSAA148/27) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors.Through this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs\n Properly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan\n Understand the importance of reading\, reviewing\, and documenting the controls in a service organization control report\n Identify potential audit triggers that may result in Department of Labor inspections\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans\, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa148-27-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043226Z CREATED:20260612T225616Z LAST-MODIFIED:20260613T043226Z UID:10006464-1814356800-1814356800@sc.cpa SUMMARY:(SSAA119/27) Surgent's Accounting and Auditing Revenue DESCRIPTION:Event Description\nRevenue is often one of the largest and most significant line items in a company’s financial statements. It is also the line item that is most susceptible to fraud. Further\, all companies reporting under U.S. GAAP have either recently completed or are completing their transition to a complex new accounting standard for recognizing revenue from contracts with customers\, ASC 606. Clearly it is imperative that all auditors have a detailed understanding of both ASC 606 and how to effectively audit revenue transactions.In this session of the Surgent Audit Skills Series\, we’ll review the key elements of ASC 606\, including the new disclosure requirements for private companies under the new standard. Then\, we’ll focus on how to audit revenue\, including the elements of an effective risk assessment related to revenue\, key controls over the revenue process and substantive procedures. This information with both provides you with the information to audit revenue effectively and efficiently and comply with relevant auditing standards related to revenue. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants with responsibilities for auditing accounts receivable \nObjectives\n\nThe FASB’s comprehensive new revenue recognition guidance in ASC Topic 606\, Revenue from Contracts with Customers\n Explaining audit risks associated with revenue\n Discussing how to tailor the audit plan to assessed risks of material misstatement\n Recalling common substantive procedures related to revenue\n\nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance\, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue \nInstructions\nNone URL:https://sc.cpa/event/ssaa119-27-surgents-accounting-and-auditing-revenue/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043112Z CREATED:20260612T225617Z LAST-MODIFIED:20260613T043112Z UID:10006465-1814356800-1814356800@sc.cpa SUMMARY:(SSOT150/27) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand they need the best skills to motivate\, manage\, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals\n Understand how domestic and global economic conditions could impact an organization\n Apply what we have learned from recent economic and political changes to have a positive impact on an organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media’s place in our organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot150-27-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR