BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.3.1//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:20260807T025013Z CREATED:20260807T025011Z LAST-MODIFIED:20260807T025013Z UID:10006983-1814356800-1814356800@sc.cpa SUMMARY:(SSTX145/27) Surgent's Food\, Beverage\, and Entertainment Expensing DESCRIPTION:Event Description\nThe IRS has issued final regulations regarding the Tax Cuts and Jobs Act’s (TCJA) elimination of the deduction for expenditures related to entertainment\, amusement\, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also address the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. To effectively advise clients\, it is imperative for tax practitioners to understand these rules and be updated on the latest IRS guidance related to meals and entertainment. \nDesigned For\nTax practitioners who anticipate advising clients with respect to employer meals and entertainment expenditures \nObjectives\n\nUnderstand the new rules relating to the deductibility of expenses associated with meals\, entertainment\, and food and beverages that employers provide to employees\n\nMajor Subjects\nThe 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment \nInstructions\nNone URL:https://sc.cpa/event/sstx145-27-surgents-food-beverage-and-entertainment-expensing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025229Z CREATED:20260807T025228Z LAST-MODIFIED:20260807T025229Z UID:10006986-1814356800-1814356800@sc.cpa SUMMARY:(SSOT116/27) Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking DESCRIPTION:Event Description\nNetworking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities\, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered. \nDesigned For\nAnyone in the accounting or financial service professions interested in learning how to build and sustain long term professional relationships and connections for career success. \nObjectives\n\nUnderstand the three components of effective networking: preparation\, participation\, and follow-up;\n Know how to build a business network in the workplace and industry\n Understand the mechanics of retaining and reinforcing existing professional relationships\n\nMajor Subjects\nThe psychology of perception Preparation checklist for networking Presenting your best self Perception management Preparing oneself for networking Setting expectations and limits Seamless self-introductions How to introduce others Overcoming anxiety How to start conversations Situational questions The art of conversation flow Listening skills Topics to avoid Graceful exits Body language Navigating large events/conferences One-on-one meetings Cocktail party etiquette Remembering names Strategies for introverts Follow up recommendations How to maintain and sustain relationships long term \nInstructions\nNone URL:https://sc.cpa/event/ssot116-27-surgents-build-professional-relationships-to-enhance-your-career-authentic-networking/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025240Z CREATED:20260807T025240Z LAST-MODIFIED:20260807T025240Z UID:10006988-1814356800-1814356800@sc.cpa SUMMARY:(SSTE106/27) Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence DESCRIPTION:Event Description\nWe see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools\, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise of these new technologies\, or how important it is that companies embrace the opportunity to execute them correctly. Having conversations regarding the proper adoption of these technologies and tools is a crucial first step\, including drafting policies to assist companies with their beneficial and thoughtful implementation and use. This course will define the state of AI tools\, what benefits and risks exist\, and which steps to take to begin adopting these technologies with appropriate guardrails\, policies\, and training. It is less likely that AI will destroy industries\, and more likely that companies that embrace AI will overtake those companies that do not. \nDesigned For\nAccounting and finance professionals seeking to understand the role of AI tools today and in the future \nObjectives\n\nBe familiar with AI tools and the current status of AI tool development\n Be able to explain what ChatGPT is and how it works\n Understand how AI tools will change the accounting and finance professions\n Be able to explain the benefits and risks of adopting AI tools\n Begin drafting policies around AI implementation for your firm or company \n\nMajor Subjects\nWhat are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools \nInstructions\nNone URL:https://sc.cpa/event/sste106-27-surgents-the-risks-and-benefits-of-chatgpt-and-artificial-intelligence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025410Z CREATED:20260807T025409Z LAST-MODIFIED:20260807T025410Z UID:10006994-1814356800-1814356800@sc.cpa SUMMARY:(SSTE141/27) Surgent's Power Query Series: Useful Transformations DESCRIPTION:Event Description\nThis course covers a number of useful transformations using Power Query (Excel version) to clean\, enrich\, and shape data. Coverage includes pivoting and unpivoting\, filtering and grouping\, fuzzy matching\, and more\, with hands-on exercises for users to practice these skills.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 ninth 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 various useful transformations available in Power Query\n\nMajor Subjects\nData before and after transformation: unpivoting\, pivoting\, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste141-27-surgents-power-query-series-useful-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025524Z CREATED:20260807T025524Z LAST-MODIFIED:20260807T025524Z UID:10006995-1814356800-1814356800@sc.cpa SUMMARY:(SSAA156/27) Surgent's Guide to the AICPA Quality Management Standards DESCRIPTION:Event Description\nWith only a few months to go before the AICPA’s Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, SAS 146\, and SSAE 23 are required to be implemented\, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved.The Quality Management Suite of Standards must be implemented by December 15\, 2025. The standards modernize the firm’s approach to quality to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach\, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control).The results of the firm’s risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards.We will cover how to perform a risk assessment\, including the key provisions of the standards\, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026. \nDesigned For\nAuditors in public accounting in a partner\, owner\, or managerial role \nObjectives\n\nIdentify key provisions of SQMS 1\, SQMS 2\, and SQMS 3\n Recall quality management provisions in SAS 146\, SSARS No. 26\, and SSAE 23\n Understand the role of firm leadership in establishing quality management standards\n Create a risk assessment\n Draft the new QM document\n Perform steps used in monitoring and the assessment of the firm’s System of Quality Management\n\nMajor Subjects\nQuality management standards SAS 146\, SSARS No. 26\, and SSAE 23 Risk assessment\, which forms the basis of the SQM Monitoring and evaluating the SQM \nInstructions\nNone URL:https://sc.cpa/event/ssaa156-27-surgents-guide-to-the-aicpa-quality-management-standards/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025551Z CREATED:20260807T025550Z LAST-MODIFIED:20260807T025551Z UID:10007002-1814356800-1814356800@sc.cpa SUMMARY:(SSAA196/27) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control.The effective date for the AICPA’s Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15\, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document\, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS\, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will address the new QM standards. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize changes in Quality Management standards\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa196-27-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025709Z CREATED:20260807T025709Z LAST-MODIFIED:20260807T025709Z UID:10007004-1814356800-1814356800@sc.cpa SUMMARY:(SSOT124/27) Surgent's Unconscious Bias in the Workplace DESCRIPTION:Event Description\nThis interactive professional development course explores the concept of unconscious bias and its impact on workplace dynamics\, decision-making\, and organizational culture. Through engaging exercises\, real-world case studies\, and reflective activities\, participants will gain a deeper understanding of how implicit attitudes shape perceptions and behaviors – often without conscious awareness. The course empowers learners to recognize their own biases\, understand their origins\, and develop strategies to mitigate their effects in professional settings. Participants will leave with actionable tools to foster a more inclusive\, equitable\, and respectful workplace. \nDesigned For\nThis course is designed for employees who are not supervisors\, managers\, or executives. If you are looking to train your managers\, supervisors\, or executives on unconscious bias\, we recommend Unconscious Bias for Managers\, Supervisors\, and Executives (BC \nObjectives\n\nDefine unconscious bias and distinguish it from explicit bias\n Identify how unconscious bias manifests in workplace behaviors and decisions\n Recognize the role of schemas and automatic processing in shaping perceptions\n Analyze real-world examples of bias in hiring\, evaluation\, and team interactions\n Reflect on personal biases using structured exercises like the Circle of Trust\n Apply the 5 Things to Know framework to understand the nature and impact of bias\n Demonstrate awareness of microaggressions and practice respectful communication\n Utilize the Four Stages of Competence to assess and guide personal growth\n Develop and commit to a personalized action plan to reduce bias in professional roles\n Access and use tools like the Implicit Association Test (IAT) to continue learning beyond the session\n\nMajor Subjects\nIntroduction to Unconscious Bias The 5 Things To Know Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources \nInstructions\nNone URL:https://sc.cpa/event/ssot124-27-surgents-unconscious-bias-in-the-workplace/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025714Z CREATED:20260807T025714Z LAST-MODIFIED:20260807T025714Z UID:10007008-1814356800-1814356800@sc.cpa SUMMARY:(SSOT159/27) Surgent's Why People Quit: A Look at Accounting and Other Professionals DESCRIPTION:Event Description\nEmployee turnover has always been expensive\, and experts warn that the cost of employee attrition keeps rising. Tight labor markets\, a strong economy\, and increasingly collaborative jobs are just some of the explanations given for the high price of losing employees. While some of these “macro” factors are beyond an employer’s control\, there is substantial research showing practices employers can implement that encourage employees to remain and grow with an organization. So\, why do people quit? It is commonly thought that employees often leave their jobs because they do not like their boss\, they perceive low opportunities for growth\, or they are offered a better opportunity somewhere else. However\, new research reveals that what really affects career decisions are employees’ sense of how they are doing compared to their peers or where these individuals thought they would be at a certain point in life.This course provides an overview of how to improve employee retention. Whether you are a sole practitioner with one or two employees or part of a much larger organization\, this course will be valuable to you. \nDesigned For\nAccounting or financial service professionals who seeks to understand proven strategies for reducing employee turnover \nObjectives\n\nUnderstand strategies to reduce employee burnout\n Understand how an employee’s sense of how they are doing affects retention\n Be familiar with ways to offer incentives and growth opportunities that reduce turnover\n Recognize career stages at which an employee is more likely to leave\n\nMajor Subjects\nWhy employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions \nInstructions\nNone URL:https://sc.cpa/event/ssot159-27-surgents-why-people-quit-a-look-at-accounting-and-other-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025817Z CREATED:20260807T025817Z LAST-MODIFIED:20260807T025817Z UID:10007011-1814356800-1814356800@sc.cpa SUMMARY:(SSTX280/27) Surgent's Tax Research DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the differences between primary and secondary sources\, and detailing the steps in the tax research process. \nDesigned For\nCPAs\, Controllers\, Accountants\, Tax Practitioners\, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nDescribe the different levels of authority in tax law\n Differentiate between the different types of administrative authority in tax law\n Identify the different courts that hear cases involving tax law\n Illustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings\n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority\n Illustrate the steps to the tax research process and the parts of a tax research memorandum\n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx280-27-surgents-tax-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025821Z CREATED:20260807T025821Z LAST-MODIFIED:20260807T025821Z UID:10007012-1814356800-1814356800@sc.cpa SUMMARY:(SSAA188/27) Surgent's Data Analytics Toolkit – Tools and Applications DESCRIPTION:Event Description\nThere is no shortage of data\, but relatively few organizations have an environment and process to isolate\, capture\, analyze\, and convert data into actionable information. Too often\, we collect as much data as possible\, continue to use historic measurements\, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered\, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion\, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way\, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, Controllers\, Auditors and Managers \nObjectives\n\nDetermine and expand the current use of data analytics within an organization\n Identify common uses of analytics in organizations today.\n Improve financial staff’s core activities (measuring\, reporting\, budgeting\, and forecasting) through data analytics\n Understand traditional and non-traditional sources of data for analysis\n Explore and isolate applications for numerous statistical and software tools that are readily available\n Recognize specific areas where financial professionals add significant value using data analytics\, either now or in the future; ; ; ;\n\nMajor Subjects\nDefinition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools\, including Median\, Mode\, Moving average\, Ratio analysis\, Pareto analysis\, Rolling forecast\, Mission-based budgeting\, Trend analysis\, Regression\, Z-Score (public and private organizations)\, and Simulation Analytical techniques\, including Brainstorming\, Mind mapping\, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data\, as well as collecting\, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics\, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa188-27-surgents-data-analytics-toolkit-tools-and-applications/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030115Z CREATED:20260807T030115Z LAST-MODIFIED:20260807T030115Z UID:10007022-1814356800-1814356800@sc.cpa SUMMARY:(SSTX397/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/29/26) 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\nOBBBA impact on college funding and loan repayment; Common advisor mistakes concerning the treatment of inherited IRAs; New issues facing families under OBBBA \nInstructions\nNone URL:https://sc.cpa/event/sstx397-27-surgents-weekly-expert-hour-original-air-date-1-29-26/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030116Z CREATED:20260807T030116Z LAST-MODIFIED:20260807T030116Z UID:10007023-1814356800-1814356800@sc.cpa SUMMARY:(SSOT102/27) Surgent's Management Fundamentals DESCRIPTION:Event Description\nAs you advance in your public accounting careers\, your responsibilities significantly increase. The skills required for continued success go beyond your technical skills but also include others that you may not have had a chance to develop earlier in your careers. Several of these new responsibilities involve engagement management and managing your team. Mastering these skills is key to your long-term success in public accounting.In this session\, we’ll review the keys to successful management\, including ways to best develop your team\, how to successfully engage your team and build their trust and how best to present information for retention. Lastly\, we’ll review the critically important skill of delegation\, focusing on what the best tasks are to delegate and how to empower your team without micromanaging them. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nIdentify key responsibilities related to effectively managing people and projects\n Identify key skills needed to manage effectively\n Recall when and how to effectively delegate tasks\n\nMajor Subjects\nWhat it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability \nInstructions\nNone URL:https://sc.cpa/event/ssot102-27-surgents-management-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030118Z CREATED:20260807T030117Z LAST-MODIFIED:20260807T030118Z UID:10007024-1814356800-1814356800@sc.cpa SUMMARY:(SSTX274/27) Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities DESCRIPTION:Event Description\nTax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals conducting businesses and pass-through entities. This program covers the loss limitation rules that tax practitioners must know in order to advise their individual and pass-through entity clients fully and adequately as to when and if a loss limitation applies. The loss limitations discussed in this program start with an introductory discussion of hobby loss rules and graduate to a more substantive discussion of the remaining loss limitations: basis limits\, at-risk rules\, passive loss limits\, excess business loss limits\, net operating losses\, and the Section 163(j) interest limitation. Knowing when loss limits apply is essential for any tax practitioner. This program will put you in a position to advise clients fully and intelligently regarding each of the loss limits. \nDesigned For\nAny practitioner who will be advising clients regarding taking losses from pass through entities \nObjectives\n\nRecognize the impact of partner/S corporation’s shareholder basis on the ability to take losses\n Advise clients regarding the taking of losses from pass-through entities\n\nMajor Subjects\nHow to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation \nInstructions\nNone URL:https://sc.cpa/event/sstx274-27-surgents-tax-loss-limitations-imposed-on-individuals-and-pass-through-entities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030125Z CREATED:20260807T030124Z LAST-MODIFIED:20260807T030125Z UID:10007026-1814356800-1814356800@sc.cpa SUMMARY:(SSAA115/27) Surgent's Effective Techniques for Auditing Contingencies and Going Concern DESCRIPTION:Event Description\nIn these rapidly changing times\, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition\, new audit standards\, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants responsible for auditing contingencies and going concern uncertainties \nObjectives\n\nDescribe accounting and auditing requirements for commitments and contingencies\n Discuss litigation\, claims and assessment special considerations\n Prepare disclosures for common uncertainties contingencies\n Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure\n\nMajor Subjects\nOverview of uncertainties\, contingencies\, litigation\, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards. \nInstructions\nNone URL:https://sc.cpa/event/ssaa115-27-surgents-effective-techniques-for-auditing-contingencies-and-going-concern/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030414Z CREATED:20260807T030413Z LAST-MODIFIED:20260807T030414Z UID:10007029-1814356800-1814356800@sc.cpa SUMMARY:(SSTX382/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/21/25) 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 Form 1099 Issues Form 1099-K \nInstructions\nNone URL:https://sc.cpa/event/sstx382-27-surgents-weekly-expert-hour-original-air-date-8-21-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030420Z CREATED:20260807T030420Z LAST-MODIFIED:20260807T030420Z UID:10007030-1814356800-1814356800@sc.cpa SUMMARY:(SSAA171/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.) Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);; Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa171-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030446Z CREATED:20260807T030444Z LAST-MODIFIED:20260807T030446Z UID:10007032-1814356800-1814356800@sc.cpa SUMMARY:(SSAA251/27) Surgent's Performing a Preparation Engagement Under AR-C Section 70 DESCRIPTION:Event Description\nBe the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff\, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to preparation\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to preparation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nIdentify differences in engagements performed under the SSARS\n Recall general requirements for all SSARS engagements\n Identify requirements for preparation engagements under AR-C Section 70\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing preparation engagements under AR-C Section 70 \nInstructions\nNone URL:https://sc.cpa/event/ssaa251-27-surgents-performing-a-preparation-engagement-under-ar-c-section-70/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030627Z CREATED:20260807T030627Z LAST-MODIFIED:20260807T030627Z UID:10007034-1814356800-1814356800@sc.cpa SUMMARY:(SSAA140/27) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\n\nRecall recent legislation with income tax implications\n Recognize recently issued Accounting Standards Updates (ASUs)\n Understand updates to ASC 842 and ASC 326\n Identify financial statement presentation and disclosure requirements under ASC 740\n Remember significant standards issued by the AICPA\n\nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa140-27-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030629Z CREATED:20260807T030629Z LAST-MODIFIED:20260807T030629Z UID:10007035-1814356800-1814356800@sc.cpa SUMMARY:(SSTX333/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/21/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a 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\nTax legislation appears to be unlikely any time soon Recent Tax Court rulings of note The ERC and other information related to COVID-19 relief for employers \nInstructions\nNone URL:https://sc.cpa/event/sstx333-27-surgents-weekly-expert-hour-original-air-date-7-21-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030637Z CREATED:20260807T030637Z LAST-MODIFIED:20260807T030637Z UID:10007036-1814356800-1814356800@sc.cpa SUMMARY:(SSTX260/27) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\n\nUnderstand the basics of Section 199A\n Understand how to properly report advanced transactions in financial instruments and investments\n Understand the special problems and new issues for the current return\n Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it\n\nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues – You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – reporting key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx260-27-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030648Z CREATED:20260807T030647Z LAST-MODIFIED:20260807T030648Z UID:10007039-1814356800-1814356800@sc.cpa SUMMARY:(SSTX367/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/23/25) 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\nIRS updates to FAQs about the Qualified Energy Efficient Home Improvement Credit;and the Residential Clean Energy Property Credit Expected outlook for markets and economy Tips for 2024 reporting of 1099-R \nInstructions\nNone URL:https://sc.cpa/event/sstx367-27-surgents-weekly-expert-hour-original-air-date-1-23-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030650Z CREATED:20260807T030649Z LAST-MODIFIED:20260807T030650Z UID:10007040-1814356800-1814356800@sc.cpa SUMMARY:(SSAA131/27) Surgent's Using the Work of a Specialist and Internal Audit DESCRIPTION:Event Description\nDuring the audit of the financial statements\, an auditor will obtain evidence from many sources to support the account balances\, transactions\, and events that occurred during the period\, as well as the financial statement disclosures. This course discusses the use of management’s specialists\, the auditor’s specialists\, inventory counting services\, pricing services and internal audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\n\nIdentify the different types of specialists that can be used in a financial statement audit. \n Describe the role that internal audit can play in a financial statement audit.\n Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained. \n Identify the procedures the communications between an auditor and an auditor’s specialist \, the division of responsibility and the work to be performed by the auditor on information obtained.\n Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information.\n\nMajor Subjects\nUsing the work of management’s specialist Using the work of the auditor’s specialist Using the work of internal audit Using the work of a pricing service \nInstructions\nNone URL:https://sc.cpa/event/ssaa131-27-surgents-using-the-work-of-a-specialist-and-internal-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030833Z CREATED:20260807T030833Z LAST-MODIFIED:20260807T030833Z UID:10007042-1814356800-1814356800@sc.cpa SUMMARY:(SSTX384/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/4/25) 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\nThe OBBBA’s boost to bonus depreciation The establishment of qualified production property The tax treatment of research and experimental expenditures \nInstructions\nNone URL:https://sc.cpa/event/sstx384-27-surgents-weekly-expert-hour-original-air-date-9-4-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031014Z CREATED:20260807T031014Z LAST-MODIFIED:20260807T031014Z UID:10007047-1814356800-1814356800@sc.cpa SUMMARY:(SSTE120/27) Surgent's IT Governance and Risk Management DESCRIPTION:Event Description\nThis course covers the key components of IT governance and risk management through interactive discussions and hands-on activities. By the end of the course\, participants will have a thorough understanding of the function of IT governance within an organization\, including roles and responsibilities and key frameworks. In addition\, participants will learn about IT risk identification and assessment methods and IT general and application controls. Business process management and change management will also be discussed. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain the role of IT governance within an organization\n Describe key IT governance frameworks\, including COBIT\, ITIL\, and ISO/IEC 27001 and 27002\n Identify IT governance roles and responsibilities\n Explore IT risk identification and assessment methods\n Describe IT general controls and application controls\n Discuss business process management and change management\n\nMajor Subjects\nThe role of IT governance within an organization IT governance principles IT risk identification and assessment methods IT control frameworks (e.g.\, COBIT\, ITIL) IT general controls and application controls Business process management Change management \nInstructions\nNone URL:https://sc.cpa/event/sste120-27-surgents-it-governance-and-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031015Z CREATED:20260807T031015Z LAST-MODIFIED:20260807T031015Z UID:10007048-1814356800-1814356800@sc.cpa SUMMARY:(SSAA203/27) Surgent's Why Do They Do It? The Psychology of Fraud DESCRIPTION:Event Description\nThis course will discuss the psychology behind white-collar crime. It will conclude with a conversation with Abby Ellin\, author of Duped. This is the third 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 understand the psychological background of acts of fraud \nObjectives\n\nRecognize the reasons why fraud is committed by understanding a variety of psychological theories behind it\n\nMajor Subjects\nThe fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability \nInstructions\nNone URL:https://sc.cpa/event/ssaa203-27-surgents-why-do-they-do-it-the-psychology-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031017Z CREATED:20260807T031017Z LAST-MODIFIED:20260807T031017Z UID:10007050-1814356800-1814356800@sc.cpa SUMMARY:(SSTX181/27) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nIndividual tax planning strategies for 2025 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes enacted in 2025 that impact individuals and provide individuals with significant tax reduction opportunities. \nDesigned For\nAccounting and finance professionals who need to know about tax planning opportunities for 2025 and later \nObjectives\n\nAdvise individual clients on tax changes and planning opportunities associated with those changes in 2025 and after\n\nMajor Subjects\nExtension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit\, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes \nInstructions\nNone URL:https://sc.cpa/event/sstx181-27-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031112Z CREATED:20260807T031111Z LAST-MODIFIED:20260807T031112Z UID:10007055-1814356800-1814356800@sc.cpa SUMMARY:(SSAA135/27) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments DESCRIPTION:Event Description\nLooking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits\, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this advanced course\, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews\, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation\, participant loans\, hardship distributions\, investments\, and plan mergers and acquisitions. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify key provisions of recently issued SASs\n Identify the current year changes to the rules and regulations affecting 401(k) plans\n Understand the most common compliance issues encountered in 401(k) plan audits\, pitfalls to watch out for\, and strategies to ensure compliance\n Perform efficient and effective procedures associated with planning\, internal controls\, risk assessments\, and detailed audits\n Explain the documentation and procedures related to plan mergers and acquisitions\n Discuss the best practices associated with advanced audit areas\, including participant loans\, payroll\, compensation\, and investments\n Understand the risks associated with a benefit plan audit engagement\n\nMajor Subjects\nAudit requirements for ERISA Section 103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments\, remittances\, lack of oversight\, compensation\, vesting\, and other topics Best practices for engagement planning\, internal controls\, risk assessment\, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues \nInstructions\nNone URL:https://sc.cpa/event/ssaa135-27-surgents-advanced-audits-of-401k-plans-best-practices-and-current-developments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031222Z CREATED:20260807T031222Z LAST-MODIFIED:20260807T031222Z UID:10007057-1814356800-1814356800@sc.cpa SUMMARY:(SSTE153/27) Surgent's The Latest and Greatest Excel Features DESCRIPTION:Event Description\nIn the ever-evolving world of data analysis and office productivity\, Microsoft Excel remains at the forefront\, continuously introducing new and powerful features. This comprehensive course is designed to familiarize participants with the most recent and significant updates in Excel as well as some old favorites. This course offers an in-depth exploration of these features\, ensuring learners can harness their full potential for the efficient and innovative use of Excel. \nDesigned For\nAll Excel users who want to use Excel more effectively and efficiently \nObjectives\n\nIdentify the key updates and enhancements in the latest version of Excel\, including their specific functionalities and how they contribute to improved efficiency and productivity in Excel\n Recognize the capabilities of new automation tools in Excel\, particularly those that are designed to streamline repetitive tasks and complex data analysis\n Recall how the fuzzy lookup add-in can be used for textual data matching in Excel\n\nMajor Subjects\nOverview of the latest updates in Excel\, focusing on their purpose and potential impact on efficiency and productivity New automation tools\, including features that streamline repetitive tasks and data analysis Fuzzy matching of textual data in Microsoft Excel Features that help to efficiently use data \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste153-27-surgents-the-latest-and-greatest-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031315Z CREATED:20260807T031315Z LAST-MODIFIED:20260807T031315Z UID:10007058-1814356800-1814356800@sc.cpa SUMMARY:(SSTE100/27) Surgent's Autonomous Agents in Audit and Assurance DESCRIPTION:Event Description\nThis course explores how autonomous agents are transforming internal and external audit functions. Agentic AI is redefining how auditors perform risk assessments\, gather evidence\, test controls\, and issue reports. Participants will examine real-world examples\, including audit bots from Big Four firms\, and consider the impact on assurance quality\, auditor judgment\, and documentation standards. Key frameworks from the PCAOB\, ISA\, and AICPA will be discussed\, along with governance strategies to ensure audit agents operate reliably\, securely\, and ethically. This redefines the CPA’s role in ensuring the integrity and reliability of audit evidence when leveraging AI agents\, impacting audit quality and professional skepticism. \nDesigned For\nInternal and external auditors\, assurance professionals\, audit managers\, CPA firm partners\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems on audit and assurance \nObjectives\n\nDescribe how Agentic AI can be applied to automate key aspects of audit and assurance\n Analyze the risks and limitations of relying on autonomous systems in assurance engagements\n Apply PCAOB and ISA standards to agentic workflows in evidence collection and testing\, understanding how these impact the auditor’s professional judgment\n Design controls to validate\, monitor\, and document agent behavior during audits\n Understand how audit teams can collaborate with AI agents to enhance assurance quality\n\nMajor Subjects\nAudit use cases: automated sampling\, real-time analytics\, evidence gathering Case studies: Big 4 agent-driven assurance platforms Agent reliability\, explainability\, and audit documentation PCAOB AS 1105\, ISA 330\, and agent-auditor integration Governance: SOC 1/SOC 2 controls for audit AI tools \nInstructions\nNone URL:https://sc.cpa/event/sste100-27-surgents-autonomous-agents-in-audit-and-assurance/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031315Z CREATED:20260807T031315Z LAST-MODIFIED:20260807T031315Z UID:10007059-1814356800-1814356800@sc.cpa SUMMARY:(SSTX374/27) Surgent's Weekly Expert Hour (Original Air Date: 6/26/25) 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\nComparison of House and Senate versions of the OBBB Trump Accounts Proposed Section 899 \nInstructions\nNone URL:https://sc.cpa/event/sstx374-27-surgents-weekly-expert-hour-original-air-date-6-26-25/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR