BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051014Z CREATED:20260612T222312Z LAST-MODIFIED:20260613T051014Z UID:10006025-1814356800-1814356800@sc.cpa SUMMARY:(SSTX300/27) Surgent's Weekly Expert Hour (Original Air Date: 9/02/21) 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\nS corporation PPP loan forgiveness Tax issues related to remote workers Family offices: an overview Investing in bitcoin and cryptocurrency \nInstructions\nNone URL:https://sc.cpa/event/sstx300-27-surgents-weekly-expert-hour-original-air-date-9-02-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051015Z CREATED:20260612T222313Z LAST-MODIFIED:20260613T051015Z UID:10006026-1814356800-1814356800@sc.cpa SUMMARY:(SSTX322/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/5/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx322-27-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051020Z CREATED:20260612T222314Z LAST-MODIFIED:20260613T051020Z UID:10006029-1814356800-1814356800@sc.cpa SUMMARY:(SSTX263/27) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\n\nBe familiar with the practical issues surrounding Section 754 and its application\n Effectively advise clients on these complex issues\n\nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx263-27-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051021Z CREATED:20260612T222315Z LAST-MODIFIED:20260613T051021Z UID:10006030-1814356800-1814356800@sc.cpa SUMMARY:(SSBM104/27) Surgent's CFOs as Leaders of Organizational Change: Driving Innovation and Navigating Economic Uncertainties – Panel Discussion DESCRIPTION:Event Description\nThis engaging panel discussion will explore the evolving role of CFOs as strategic leaders of organizational change. As companies face unprecedented challenges – economic shifts\, technological advancements\, and the increasing need for innovation – CFOs are stepping beyond traditional financial stewardship to become catalysts for transformation. The panel will be facilitated by Surgent’s Accounting and Auditing Content Developer\, Cory Ng and will feature Avia Yudalevich and Landon Cortenbach\, two leading CFOs from diverse industries. They will share their insights and experiences in driving innovation\, enhancing operational efficiencies\, managing financial risks\, and navigating economic uncertainties. This session will provide insights into the strategic decision-making processes CFOs employ to steer companies through challenges\, while also seizing opportunities for growth. \nDesigned For\nAccounting practitioners\, CPAs\, CFOs\, financial executives\, and senior management professionals involved in or aspiring to lead organizational change \nObjectives\n\nUnderstand the evolving role of CFOs as leaders of organizational change and innovation\n Identify key strategies CFOs use to navigate economic uncertainties and drive business resilience\n Evaluate risk management strategies and frameworks that support organizational resilience\n Explore the role of technology and innovation in the financial decision-making process led by CFOs\n Understand the leadership skills necessary for CFOs to act as agents of change in their organizations\n\nMajor Subjects\nThe CFO’s expanding role in organizational leadership Leading innovation in finance and beyond Navigating economic challenges and uncertainties Effective risk management frameworks for CFOs CFOs as agents of change: aligning finance with broader organizational strategy The intersection of finance\, technology\, and innovation \nInstructions\nNone URL:https://sc.cpa/event/ssbm104-27-surgents-cfos-as-leaders-of-organizational-change-driving-innovation-and-navigating-economic-uncertainties-panel-discussion/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051023Z CREATED:20260612T222316Z LAST-MODIFIED:20260613T051023Z UID:10006031-1814356800-1814356800@sc.cpa SUMMARY:(SSTE129/27) Surgent's From Numbers to Narratives: Mastering Data Analysis for CPAs DESCRIPTION:Event Description\nThe accounting profession is rapidly shifting from a compliance-centered focus to one that demands insight\, foresight\, and strategic advisory skills. This course explores the “why” behind this transformation and highlights the critical role data analysis plays in helping CPAs remain relevant and competitive.This course provides a high-level overview of the skills and mindset required to move beyond historical reporting and into forward-looking analysis and storytelling. Participants will gain an understanding of how Microsoft 365 applications – such as Excel\, Power Query\, Power BI\, OneDrive\, and Teams – can be leveraged to transform raw financial data into meaningful insights. With an emphasis on the advisory role of CPAs\, this course empowers professionals at every stage of their career to embrace analytics as a core competency. \nDesigned For\nAccounting professionals across all career levels – students\, staff accountants\, managers\, directors\, and partners – whether in public practice or corporate accounting \nObjectives\n\nIdentify the reasons why CPAs must transition from compliance-focused work to data-driven advisory roles\n Recognize the core tools within Microsoft 365 that support effective data analysis and collaboration;\n Distinguish between compliance reporting and data storytelling to better understand how insights influence decision-making;\n \n \n \n\nMajor Subjects\nThe evolving role of CPAs in a data-driven world; Why data analysis matters for CPAs Key data analysis skis and concepts for CPAs Leveraging Microsoft 365 tools for data analysis Building a data analytics mindset \nInstructions\nNone URL:https://sc.cpa/event/sste129-27-surgents-from-numbers-to-narratives-mastering-data-analysis-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051108Z CREATED:20260612T222320Z LAST-MODIFIED:20260613T051108Z UID:10006034-1814356800-1814356800@sc.cpa SUMMARY:(SSTX353/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/19/24) 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\nDiscussion of the continuing struggle for FAFSA simplification Form 1099-K and crowdfunding online Anti-money laundering regulations for residential real estate transfers An overview of the expiring TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx353-27-surgents-weekly-expert-hour-original-air-date-9-19-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051109Z CREATED:20260612T222321Z LAST-MODIFIED:20260613T051109Z UID:10006035-1814356800-1814356800@sc.cpa SUMMARY:(SSTX385/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/11/25) 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\nAn overview of the 2026 Form W-2 draft FS-2025-05 A discussion of tax scams and false tax credit claims \nInstructions\nNone URL:https://sc.cpa/event/sstx385-27-surgents-weekly-expert-hour-original-air-date-9-11-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051111Z CREATED:20260612T222324Z LAST-MODIFIED:20260613T051111Z UID:10006037-1814356800-1814356800@sc.cpa SUMMARY:(SSTX339/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/6/24) 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\nWashington updates: Inflation status\, Presidential race\, House and Senate statuses\, and more The extension of the waiver of excise tax for inherited IRAs SECURE Act 1.0’s waiver of excise tax for RMDs \nInstructions\nNone URL:https://sc.cpa/event/sstx339-27-surgents-weekly-expert-hour-original-air-date-6-6-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051112Z CREATED:20260612T222405Z LAST-MODIFIED:20260613T051112Z UID:10006038-1814356800-1814356800@sc.cpa SUMMARY:(SSTX347/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/8/24) 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\nIs preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letters; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit \nInstructions\nNone URL:https://sc.cpa/event/sstx347-27-surgents-weekly-expert-hour-original-air-date-8-8-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051112Z CREATED:20260612T222405Z LAST-MODIFIED:20260613T051112Z UID:10006039-1814356800-1814356800@sc.cpa SUMMARY:(SSAA145/27) Surgent's Data Analytics for Accountants and Financial Managers DESCRIPTION:Event Description\nData analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately\, a number of these attempts fail due to poor planning/preparation and a lack of commitment\, training\, and clear vision of the program’s goals. Today there is no shortage of data\, but relatively few organizations have established an environment and ongoing process to isolate\, capture\, analyze\, and convert data into actionable information. At times\, even organizations that are employing leading-edge analytics are doing it with traditional\, limited sets of data.This session explores how an organization can successfully become data driven. The discussion includes numerous examples demonstrating how accounting and financial professionals can build upon their current analytical skills to better perform traditional tasks and assume a role as a business partner with others in their organization. The program is aimed to assist those just beginning the journey\, as well as those who want to test their current efforts or are considering the need for a restart. In addition to discussing a number of analytical tools\, including available software\, lists of reference books and next-level software are provided. This program continues to build upon the Controllership Update Series. \nDesigned For\nPublic\, private\, and nonprofit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nDetermine the current state of data analytics within an organization and provide a sound foundation to assist an organization in becoming data driven\n Identify common uses of analytics in organizations today and introduce expanded sources of data for analysis\n Explore numerous statistical and software tools that are readily available and review and improve current KPIs in an organization\n Offer a list of specific areas where financial professionals can add significant value\, through data analytics both today and in the future and provide references for future research by the participant\n\nMajor Subjects\nDefinition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources Statistical tools\, including median\, mode\, moving average\, ratio analysis\, Pareto analysis\, trend analysis\, regression\, z-score\, and simulation 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 Specific ideas for using data analytics for accountants and financial managers\, including current examples and areas for further consideration Lists of readings and next-level software for a participant’s future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa145-27-surgents-data-analytics-for-accountants-and-financial-managers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051113Z CREATED:20260612T222406Z LAST-MODIFIED:20260613T051113Z UID:10006040-1814356800-1814356800@sc.cpa SUMMARY:(SSOT134/27) Surgent's Employer's Handbook: Legal\, Tax\, and Health Care Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs seeking an in-depth understanding of employment issues \nObjectives\n\nIdentify the legal issues in hiring\, evaluating\, and firing employees\n Discuss federal laws that curtail an employer in taking actions involving employees and applicants\n Understand the requirements that fringe benefits and compensation programs place on employers\n\nMajor Subjects\nHiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee\, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more Fringe benefit issues – COBRA\, Family and Medical Leave Act\, and new developments in health care Medical plans – Who is a full-time employee? \nInstructions\nNone URL:https://sc.cpa/event/ssot134-27-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051118Z CREATED:20260612T222407Z LAST-MODIFIED:20260613T051118Z UID:10006041-1814356800-1814356800@sc.cpa SUMMARY:(SSOT129/27) Surgent's New York: Avoiding Harassment and Discrimination in the Workplace DESCRIPTION:Event Description\nThe law is clear that to avoid liability for unlawful harassment claims\, employers must take preventive steps. One such preventative step is effective\, professional training. This course includes information specific to New York employees. \nDesigned For\nAll employees \nObjectives\n\nUnderstand what workplace harassment is based on any protected characteristics – with examples and an explanation that harassment is a form of discrimination under the law (local\, state\, and federal)\n Understand what sexual harassment is – with examples and an explanation that sexual harassment is a form of unlawful discrimination under the law (local\, state\, and federal)\n Understand the internal complaint process (reporting to any supervisor or HR) that is available to employees through their employer to address sexual harassment claims. Employers should provide employee participants with contact information for the individuals within their company who accept complaints.\n Be informed of the complaint process available through the NYC Commission on Human Rights\, the New York State Division of Human Rights\, and the United States Equal Employment Opportunity Commission\, including contact information\n Understand the prohibition on retaliation in the workplace\, including examples\n Understand bystander intervention\, including practical tools employees could use to engage in bystander intervention\n Understand the responsibilities of supervisory and managerial employees in the prevention of workplace harassment (including sexual harassment) and retaliation\n\nMajor Subjects\nAn overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment\, hostile work environment\, discrimination\, and protected categories An overview of sexual harassment\, workplace retaliation\, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct \nInstructions\nNone URL:https://sc.cpa/event/ssot129-27-surgents-new-york-avoiding-harassment-and-discrimination-in-the-workplace/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051119Z CREATED:20260612T222407Z LAST-MODIFIED:20260613T051119Z UID:10006042-1814356800-1814356800@sc.cpa SUMMARY:(SSTX211/27) Surgent's A Complete Guide to Offers in Compromise DESCRIPTION:Event Description\nThis course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course\, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics\, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved. \nDesigned For\nPractitioners who work with OICs and their rules and complexities \nObjectives\n\nIdentify the correct forms to use in filing an OIC\n Explain the three main types of OIC\n Understand what information should be gathered and put forth in filing an OIC\n Recognize what aspects of the OIC will increase chances of approval\n Understand what taxpayers shouldn’t do regarding OICs\n\nMajor Subjects\nLegislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams \nInstructions\nNone URL:https://sc.cpa/event/sstx211-27-surgents-a-complete-guide-to-offers-in-compromise/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051207Z CREATED:20260612T222409Z LAST-MODIFIED:20260613T051207Z UID:10006044-1814356800-1814356800@sc.cpa SUMMARY:(SSTE140/27) Surgent's Power Query Series: Merge Queries DESCRIPTION:Event Description\nA merge query combines two queries that have a common column or columns. This course discusses best practices for creating merge queries using Power Query (Excel version) and includes hands-on exercises to enable the user to demonstrate what they have learned.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 eighth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand what a merge query is and why it is so useful\n Recognize the data requirements for a merge query\n Be familiar with the types of joins for a merge query\n\nMajor Subjects\nWhat is a merge query? What are the data requirements for a merge query? What are the types of joins for a merge query? Hands-on examples: creating merge queries\, creating a full anti-join using an append query\, grouping queries \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste140-27-surgents-power-query-series-merge-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051208Z CREATED:20260612T222409Z LAST-MODIFIED:20260613T051208Z UID:10006045-1814356800-1814356800@sc.cpa SUMMARY:(SSTX383/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/28/25) 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\nCharitable planning with the implementation of OBBBA The impact of OBBBA on tax-exempt organizations Portability and estate planning \nInstructions\nNone URL:https://sc.cpa/event/sstx383-27-surgents-weekly-expert-hour-original-air-date-8-28-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051209Z CREATED:20260612T222410Z LAST-MODIFIED:20260613T051209Z UID:10006046-1814356800-1814356800@sc.cpa SUMMARY:(SSTX244/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx244-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044424Z CREATED:20260612T222508Z LAST-MODIFIED:20260613T044424Z UID:10006047-1814356800-1814356800@sc.cpa SUMMARY:(SSAA193/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nIn order to prepare accurate and effective not-for-profit financial statements\, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements\, illustrates how the requirements manifest in the financial statements\, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits\, including net assets\, contributions\, and functional expense reporting. The course materials utilize a highly illustrative and innovative format\, including 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nObtain a working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Effectively apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa193-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051210Z CREATED:20260612T222509Z LAST-MODIFIED:20260613T051210Z UID:10006048-1814356800-1814356800@sc.cpa SUMMARY:(SSTX239/27) Surgent's S Corporation Taxation: Advanced Issues DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations. \nDesigned For\nAccounting and Financial Professionals whose practices include S corporations and their shareholders \nObjectives\n\nExamine operational issues\, keeping track of AAA\, and how to calculate basis\, apply distribution rules\, and avoid loss limitations\n Describe corporate level taxes\n Describe the rules governing the redemption and liquidation of an S corporation\n Examine the issues in compensation planning in S corporations\, including limitations in a family-controlled business\, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation\n Be familiar with the results of the case studies that reinforce key learning points\n\nMajor Subjects\nDetailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders\, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts\, as applicable \nInstructions\nNone URL:https://sc.cpa/event/sstx239-27-surgents-s-corporation-taxation-advanced-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044510Z CREATED:20260612T222509Z LAST-MODIFIED:20260613T044510Z UID:10006049-1814356800-1814356800@sc.cpa SUMMARY:(SSTX129/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees that they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx129-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051212Z CREATED:20260612T222510Z LAST-MODIFIED:20260613T051212Z UID:10006052-1814356800-1814356800@sc.cpa SUMMARY:(SSAA101/27) Surgent's Fundamentals of Internal Controls DESCRIPTION:Event Description\nObtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over relevant systems as well as entity level and financial reporting controls. This module will provide the participant with an understanding of how to perform the work and document the understanding. Participants may also want to register for the audit skills module on testing internal controls. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to evaluating the design and implementation of internal control \nObjectives\n\nDiscuss the evolution of Internal Controls \n Discuss the five of the COSO Internal Control – Integrated Framework\n Document the auditor’s understanding of a systems description narrative\n Understand the requirements when systems are outsourced to a third party\n Identify controls that are responsive to the risk of fraud \n\nMajor Subjects\nGaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa101-27-surgents-fundamentals-of-internal-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044512Z CREATED:20260612T222511Z LAST-MODIFIED:20260613T044512Z UID:10006053-1814356800-1814356800@sc.cpa SUMMARY:(SSTE118/27) Surgent's Governing Agentic AI: Cybersecurity\, Data\, and Risk DESCRIPTION:Event Description\nAs accounting firms and financial institutions deploy agentic AI\, they face significant governance challenges. This course focuses on cybersecurity\, data governance\, and risk management practices essential for the safe and effective use of autonomous systems. Participants will examine frameworks such as NIST AI RMF and the CSA’s red-teaming guidelines\, as well as case studies on AI-powered cyber incidents. The course equips professionals to assess agentic system vulnerabilities\, implement controls\, and integrate risk insights into enterprise compliance strategies. This course equips CPAs to fulfill their oversight responsibilities in safeguarding financial data and ensuring the reliability of autonomous systems within the enterprise’s control environment. \nDesigned For\nCPAs\, cybersecurity professionals\, internal auditors\, IT risk managers\, finance leaders implementing AI technologies\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems for cybersecurity and risk manag \nObjectives\n\nEvaluate key cybersecurity and data risks associated with agentic AI\n Understand global regulatory frameworks relevant to agent deployment\n Apply AI risk management frameworks (e.g.\, NIST\, CSA) to financial settings\n Design oversight and monitoring strategies for autonomous AI systems\, integrating them within existing internal control frameworks relevant to CPAs\n Align agent governance with internal controls and assurance reporting\n\nMajor Subjects\nCyber risks: prompt injection\, drift\, model manipulation\, data leakage Red-teaming and simulation exercises (CSA\, IBM frameworks) Controls mapping: COSO\, SOX\, and NIST AI RMF Regulatory context: GDPR\, CCPA\, EU AI Act\, SEC guidance Platform security discussion and comparisons \nInstructions\nNone URL:https://sc.cpa/event/sste118-27-surgents-governing-agentic-ai-cybersecurity-data-and-risk/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051213Z CREATED:20260612T222511Z LAST-MODIFIED:20260613T051213Z UID:10006054-1814356800-1814356800@sc.cpa SUMMARY:(SSTX208/27) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits\, phaseouts\, and other rules apply to current-year returns. With OBBBA enactment over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, IRS filing issues\, and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\n\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities\n Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx208-27-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044513Z CREATED:20260612T222512Z LAST-MODIFIED:20260613T044513Z UID:10006055-1814356800-1814356800@sc.cpa SUMMARY:(SSTX250/27) Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025 DESCRIPTION:Event Description\nSchedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction\, the overtime deduction\, the deduction for interest paid on a new car loan\, and the senior deduction\, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels\, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program. \nDesigned For\nAccounting and finance professionals who will be advising clients regarding new OBBBA deductions that will be taken for the first time in tax year 2025 \nObjectives\n\nImplement the most common OBBBA changes for tax year 2025 using the new Schedule 1-A\n\nMajor Subjects\nPurpose and organization of Schedule 1-A\, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I\, Schedule 1-A The tip deduction\, calculated on Part II\, Schedule 1-A The overtime deduction\, calculated on Part III\, Schedule 1-A The car loan interest deduction\, calculated on Part IV\, Schedule 1-A The senior deduction\, calculated on Part V\, Schedule s1-A Phase-outs at higher levels of income \nInstructions\nNone URL:https://sc.cpa/event/sstx250-27-surgents-schedule-1-a-implementing-important-obbba-deductions-for-2025/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051214Z CREATED:20260612T222512Z LAST-MODIFIED:20260613T051214Z UID:10006056-1814356800-1814356800@sc.cpa SUMMARY:(SSTX319/27) Surgent's Weekly Expert Hour (Original Air Date: 1/13/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nChild Tax Credit Form 7203\, “S Corporation Shareholder Stock and Debt Basis Limitations” Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt \nInstructions\nNone URL:https://sc.cpa/event/sstx319-27-surgents-weekly-expert-hour-original-air-date-1-13-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044513Z CREATED:20260612T222514Z LAST-MODIFIED:20260613T044513Z UID:10006058-1814356800-1814356800@sc.cpa SUMMARY:(SSTX273/27) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach DESCRIPTION:Event Description\nThis course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example\, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI)\, Subpart F\, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations\, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\n\nExplain the similarities and differences between tested income\, Subpart F\, and PFIC regimes\n Understand the mechanics of income inclusions and foreign tax credits available under tested income\, Subpart F\, and PFIC regimes\n Compare and contrast the overall tax liability under different circumstances\n Identify tax-planning opportunities for income from foreign corporations\n\nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate tested income\, Subpart F\, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx273-27-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044514Z CREATED:20260612T222514Z LAST-MODIFIED:20260613T044514Z UID:10006060-1814356800-1814356800@sc.cpa SUMMARY:(SSOT125/27) Surgent's Emotional Intelligence DESCRIPTION:Event Description\nRecent research shows that emotional intelligence is twice as important as IQ in the development of business leaders. But what’s the difference between emotional intelligence (EI) and manipulation? This course is designed to help you understand how EI is linked to leadership success. You’ll learn how to assess your own emotional intelligence and how to identify the negative consequences of unmanaged emotions. You’ll learn techniques that will improve your self-awareness\, self-control\, and self-motivation and you’ll create a plan that increases your EI so that you can achieve optimal results in your relationships with others. \nDesigned For\nAll employees who interact with others \nObjectives\n\nUnderstand how emotional intelligence (EQ) is linked to leadership success and team productivity\n Recognize the four factors of emotional intelligence\n Increase self-awareness and practice techniques to develop EQ\n Identify techniques to achieve greater self-control\, self-motivation\, and improved relationships\n Apply their understanding of emotional intelligence to produce results when working with others\n Identify future development opportunities to improve EQ skills\n\nMajor Subjects\nSelf-awareness Self-regulation & motivation Empathy Managing relationships \nInstructions\nNone URL:https://sc.cpa/event/ssot125-27-surgents-emotional-intelligence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044514Z CREATED:20260612T222515Z LAST-MODIFIED:20260613T044514Z UID:10006061-1814356800-1814356800@sc.cpa SUMMARY:(SSBM113/27) Surgent's Increase the Efficiency of Your Organization DESCRIPTION:Event Description\nThere are only two things that any organization needs to accomplish for success: serve the customer well and do it efficiently. This short program will concentrate on the efficiency side\, which is always near and dear to the heart of the financial professional. We will develop a well-proven program to increase efficiency in a way that is both embraced by employees and has been found to work. By following this simple formula\, any organization can become more efficient. \nDesigned For\nCFOs\, controllers\, and financial professionals \nObjectives\n\nDevelop an efficiency program that is embraced by employees\n Understand how efficiency is a key to success\n Understand how incentives can improve efficiency\n Recognize how internal competition can improve efficiency\n Tap into employee creativity for efficiency\n\nMajor Subjects\nProven ways to measure costs in relation to objectives Develop methods to measure company and department objectives Use ratios to measure and improve efficiency Develop an incentive system that rewards efficiency \nInstructions\nNone URL:https://sc.cpa/event/ssbm113-27-surgents-increase-the-efficiency-of-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051316Z CREATED:20260612T222516Z LAST-MODIFIED:20260613T051316Z UID:10006062-1814356800-1814356800@sc.cpa SUMMARY:(SSTE127/27) Surgent's Create Visuals in Power BI to Successfully Analyze Data DESCRIPTION:Event Description\nUnlock the full potential of your data with this cutting-edge course. Designed to span a focused\, four-hour session\, this course is your gateway to mastering the art of data visualization using the powerful tools of Microsoft Power BI Desktop and PowerBI.com. Whether you’re a business professional\, a budding data analyst\, or simply someone interested in the world of data science\, this course is tailored to enhance your skills in transforming raw data into visually stunning and insightful reports. Dive into the intuitive interfaces of Power BI Desktop and PowerBI.com and learn to navigate these platforms with ease and confidence. The course is meticulously structured to provide you with demonstrations and practical knowledge. Starting with a comprehensive tour of the Power BI Desktop and PowerBI.com interfaces\, you’ll quickly move to the core of creating impactful visuals. Explore a wide array of available visuals and learn how to select the most effective ones for your data stories. Through detailed sessions on building interactivity into your visuals\, you will discover how to create dynamic reports that not only captivate but also communicate effectively. This course will also guide you through the process of publishing your reports on PowerBI.com\, ensuring that your insights reach their intended audience with the right impact. By the end of this transformative journey\, you will be adept at leveraging the full capabilities of Power BI. Your newfound ability to create interactive\, engaging\, and informative visual reports will make you an indispensable asset in any data-driven decision-making process. Embrace this opportunity to elevate your professional profile\, enhance your analytical capabilities\, and become a sought-after expert in the field of data visualization. Join us for this course and step into the future of data analysis with confidence and skill. \nDesigned For\nBusiness analysts\, data analysts\, project managers\, and any professionals keen on enhancing their data visualization and analysis skills using Microsoft Power BI. It is suitable for beginners as well as those with some experience in data analytics tools. \nObjectives\n\nApply advanced features of Power BI Desktop to optimize data visualization and report customization\n Determine the most effective visualization techniques for various data sets by exploring the range of available options in Power BI\n Choose appropriate visuals and tools within Power BI to enhance the storytelling aspect of data analysis\n Use Power BI’s interactivity features to create dynamic\, engaging\, and user-responsive data reports\n\nMajor Subjects\nThe layout\, tools\, and features of Power BI Desktop The online environment of Power BI for report creation How to integrate Power Pivot models into Power BI for more complex data analysis The step-by-step process to create compelling visuals and understand the importance of visual context in data storytelling The variety of visuals available in Power BI and their appropriate applications The advanced features of Power BI Desktop that enhance data manipulation and visualization capabilities How to create dynamic and interactive reports that engage and inform Uploading and managing reports on PowerBI.com for wider access and collaboration \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste127-27-surgents-create-visuals-in-power-bi-to-successfully-analyze-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044518Z CREATED:20260612T222516Z LAST-MODIFIED:20260613T044518Z UID:10006063-1814356800-1814356800@sc.cpa SUMMARY:(SSTX389/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/30/25) 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\nNew tip rules Tips and overtime update No tax on overtime \nInstructions\nNone URL:https://sc.cpa/event/sstx389-27-surgents-weekly-expert-hour-original-air-date-10-30-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T051317Z CREATED:20260612T222517Z LAST-MODIFIED:20260613T051317Z UID:10006064-1814356800-1814356800@sc.cpa SUMMARY:(SSTE113/27) Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot DESCRIPTION:Event Description\nWith the Power BI ecosystem\, a complete business intelligence solution\, your company can begin the data analytics journey with Excel. Excel contains two data tools of the Power BI ecosystem to begin developing data skills: Power Query and Power Pivot. Beginning your data journey with an application your business users are already familiar with will increase your chances of success in your company’s data goals.This course will demonstrate the capabilities of Power Query and Power Pivot in Excel. \nDesigned For\nAnyone who wants to understand how you can begin your data analytics journey with the data tools available in Excel \nObjectives\n\nExplain the data tools available in Excel\n Locate Power Query and Power Pivot in Excel\n Be well versed in the important points of Power Query and Power Pivot\n Understand why starting with Excel in implementing data analytics is a smart choice\n\nMajor Subjects\nDemonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem\, including data sources Power Query can connect to transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot\, the data modeling tool of the Power BI ecosystem\, including query organization; custom columns; parameters; and database capabilities \nInstructions\nNone URL:https://sc.cpa/event/sste113-27-surgents-excel-the-data-tools-for-analysis-power-query-and-power-pivot/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR