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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043228Z CREATED:20260612T225618Z LAST-MODIFIED:20260613T043228Z UID:10006466-1814356800-1814356800@sc.cpa SUMMARY:(SSAA209/27) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\n\nRecognize the prevalence of fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa209-27-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043115Z CREATED:20260612T225618Z LAST-MODIFIED:20260613T043115Z UID:10006467-1814356800-1814356800@sc.cpa SUMMARY:(SSTE133/27) Surgent's Power Query Series: Data Modeling and Next Steps DESCRIPTION:Event Description\nThis final course in the series covers advanced features in Power Query (Excel version)\, including functions and parameters and basics of data modeling in Power BI and Power Pivot. Multiple hands-on examples help to reinforce these concepts.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the last in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nBe familiar with functions and parameters in Power Query\n Understand the basics of data modeling in Power BI and Power Pivot\n\nMajor Subjects\nFunctions and parameters Demonstration of invoking a function Basics of data modeling Power Query is everywhere Power BI preview features Hands-on examples: creating a data model from a flat file; transferring an Excel data model to Power BI desktop; preview feature: using text by examples in Power BI desktop \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste133-27-surgents-power-query-series-data-modeling-and-next-steps/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043119Z CREATED:20260612T225621Z LAST-MODIFIED:20260613T043119Z UID:10006469-1814356800-1814356800@sc.cpa SUMMARY:(SSAA153/27) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions\, and other classification and disclosure requirements. We will also explore some specialized areas of income tax accounting\, such as intraperiod allocations of income tax expense\, global minimum tax developments\, and the financial reporting impact of the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025\, and review finalized and emerging updates to ASC 740\, including expanded disclosure requirements under ASU 2023-09.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nIdentify and calculate the deferred tax asset or liability for an entity\n Determine when and how to report uncertain tax positions\n Calculate and report the components of income tax expense\n Develop appropriate income tax disclosures\n Comprehend recent and proposed changes to accounting guidance for income taxes\n\nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740\, including ASU 2023-09\, CAMT\, and global tax transparency initiatives \nInstructions\nNone URL:https://sc.cpa/event/ssaa153-27-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043230Z CREATED:20260612T225622Z LAST-MODIFIED:20260613T043230Z UID:10006470-1814356800-1814356800@sc.cpa SUMMARY:(SSTX310/27) Surgent's Weekly Expert Hour (Original Air Date: 6/24/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nWhat to do if you haven’t received your refund What the IRS does when it receives a tax return Tax planning and items that reduce AGI What you need to know about Medicare \nInstructions\nNone URL:https://sc.cpa/event/sstx310-27-surgents-weekly-expert-hour-original-air-date-6-24-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043231Z CREATED:20260612T225626Z LAST-MODIFIED:20260613T043231Z UID:10006472-1814356800-1814356800@sc.cpa SUMMARY:(SSTX396/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/22/26) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nWhat’s ahead for the economy and markets in 2026 IRS Notice 2026-11 Amendments made by the OBBBA to section 168(k) \nInstructions\nNone URL:https://sc.cpa/event/sstx396-27-surgents-weekly-expert-hour-original-air-date-1-22-26/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043130Z CREATED:20260612T225708Z LAST-MODIFIED:20260613T043130Z UID:10006475-1814356800-1814356800@sc.cpa SUMMARY:(SSOT117/27) Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals DESCRIPTION:Event Description\nAccording to a recent study\, over 70% of accounting professionals suffer from burnout\, leading to feelings of exhaustion\, inefficiency\, and dissatisfaction with their careers. Recurring challenges for accounting and finance professionals include long hours\, repetitive work\, pressing client demands\, and changing rules and regulations. Together\, these conditions contribute to chronic workplace stress.Burnout is real\, and firms that ignore this common problem pay a high price. Nearly three out of five employees in accounting and finance professions report psychological harm from work-related stress\, including an overall feeling of lack of interest\, motivation\, or energy. Fortunately\, individuals and organizations are beginning to take career burnout more seriously\, especially in the post-pandemic era. This course looks at the causes of accounting burnout and examines strategies organizations are implementing to address and reduce a well-known but often overlooked problem. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of the causes of burnout and strategies to reduce burnout within their organization \nObjectives\n\nRecognize the key indicators of employee burnout\n Understand the costs associated with professional burnout \n Identify and implement strategies to reduce burnout individually and at an organizational level\n Be familiar with the ways remote work can contribute to and/or alleviate burnout\n Understand the different approaches firms utilize to address burnout\n\nMajor Subjects\nThe causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being \nInstructions\nNone URL:https://sc.cpa/event/ssot117-27-surgents-understanding-and-managing-burnout-among-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043234Z CREATED:20260612T225709Z LAST-MODIFIED:20260613T043234Z UID:10006476-1814356800-1814356800@sc.cpa SUMMARY:(SSET103/27) Surgent's AI and Data Ethics in Accounting DESCRIPTION:Event Description\nThis course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics\, regulatory requirements\, and strategies for ethical AI use. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental principles of AI and data ethics and their relevance to accounting\n Analyze the ethical implications of AI adoption in auditing and accounting with a focus on independence\, objectivity\, and professional skepticism\n Describe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues\n Evaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics\n Develop strategies for ensuring ethical use of AI in accounting practices\n\nMajor Subjects\nFundamental principles of AI and data ethics Importance of ethics in AI adoption Relevance of data ethics in accounting practices Frameworks for ethical AI implementation Ethical implications of AI in auditing and accounting Maintaining independence and objectivity Ensuring professional skepticism with AI tools Addressing ethical dilemmas in AI-driven audits Algorithmic bias and fairness in AI systems Identifying and understanding algorithmic bias Strategies to ensure fairness in AI models Case studies on bias and fairness issues in accounting Regulatory requirements and guidelines Overview of national and international regulations (e.g.\, GDPR\, HIPAA) Compliance with ethical standards in AI use Emerging guidelines from accounting bodies on AI ethics Strategies for ethical AI use in accounting Implementing ethical AI frameworks and tools Promoting transparency\, accountability\, and fairness Developing a culture of ethics in AI-enhanced accounting practices \nInstructions\nNone URL:https://sc.cpa/event/sset103-27-surgents-ai-and-data-ethics-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043210Z CREATED:20260612T225709Z LAST-MODIFIED:20260613T043210Z UID:10006477-1814356800-1814356800@sc.cpa SUMMARY:(SSTE132/27) Surgent's Power Query Series: Formulas\, M Language\, and Error Handling DESCRIPTION:Event Description\nEven for experienced Excel users\, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition\, this webinar introduces users to the “M” language in Power Query\, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the eleventh in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand the basics of creating formulas in Power Query\n Be familiar with basic syntax of the M language in Power Query\n Be familiar with types of errors in Power Query\n\nMajor Subjects\nLearning formulas in Power Query Introduction to the M language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste132-27-surgents-power-query-series-formulas-m-language-and-error-handling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043236Z CREATED:20260612T225710Z LAST-MODIFIED:20260613T043236Z UID:10006478-1814356800-1814356800@sc.cpa SUMMARY:(SSTE146/27) Surgent's Excel for Staff Level 1 - What You Never Learned DESCRIPTION:Event Description\nMost staff accountants learned Excel in college and many others learned Excel on their own; however\, most users never learned the important productivity tips that could help them build spreadsheets more efficiently. This course will teach new and experienced users how to leverage the many productivity tools built within Excel in order to build spreadsheets with maximum effectiveness. \nDesigned For\nAny Excel user that wants to learn the “real” basics of Excel that will increase their productivity \nObjectives\n\nIdentify all the ways you can select cells and ranges\n Recall ways to leverage custom number formats\n Recognize the importance of proper worksheet structure\n\nMajor Subjects\nNavigating around worksheets Selecting cells and ranges How to use custom number formatting How to leverage Views How to build better formulas with referenced variables and defined names How to quickly format cells with Cell Styles Proper worksheet structure \nInstructions\nNone URL:https://sc.cpa/event/sste146-27-surgents-excel-for-staff-level-1-what-you-never-learned/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043212Z CREATED:20260612T225711Z LAST-MODIFIED:20260613T043212Z UID:10006479-1814356800-1814356800@sc.cpa SUMMARY:(SSAA242/27) Surgent's Examining ASC 842\, Leases: More Than Meets the Eye DESCRIPTION:Event Description\nImplementing ASU No. 2016-02\, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842\, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including that related to discount rates. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nComprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842)\n Recall operational issues in adopting the lease accounting standard\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Operational issues Updates to the lease accounting guidance Feedback from the public company adoption of Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa242-27-surgents-examining-asc-842-leases-more-than-meets-the-eye/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043237Z CREATED:20260612T225712Z LAST-MODIFIED:20260613T043237Z UID:10006480-1814356800-1814356800@sc.cpa SUMMARY:(SSTX298/27) Surgent's Weekly Expert Hour (Original Air Date: 12/16/21) 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\nOutlook for the economy and markets (as of 12/16/21) OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and how the proposed Build Back Better Act would affect them \nInstructions\nNone URL:https://sc.cpa/event/sstx298-27-surgents-weekly-expert-hour-original-air-date-12-16-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043214Z CREATED:20260612T225712Z LAST-MODIFIED:20260613T043214Z UID:10006481-1814356800-1814356800@sc.cpa SUMMARY:(SSAA118/27) Surgent's Reviewing Audit Workpapers DESCRIPTION:Event Description\nAudit documentation provides the principal support for the independent auditor’s report. Therefore\, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case\, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAuditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level. \nObjectives\n\nDiscuss the importance documentation and how it fits in the overall audit quality process\n Discuss tips for an efficient workpaper review process that complies with professional standards \n Explain the roles that the various levels in the firm play in workpaper review\n Describe how the workpapers should be complete\, accurate\, and able to stand on their own. \n Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting\n\nMajor Subjects\nDocumentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement\, including before and after audit report date and report release \nInstructions\nNone URL:https://sc.cpa/event/ssaa118-27-surgents-reviewing-audit-workpapers-2/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR