BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.2//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD 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 END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260714T132000 DTEND;TZID=America/Detroit:20260714T141000 DTSTAMP:20260526T162216 CREATED:20260515T010612Z LAST-MODIFIED:20260515T041719Z UID:10005747-1784035200-1784038200@sc.cpa SUMMARY:(LITE03/27) AI Clinic: Summarizing Guidance with Verification Steps DESCRIPTION:Event Description\nLearn how to use AI to summarize technical and professional guidance clearly while ensuring accuracy and reliability. This clinic focuses on adding verification steps so AI-generated summaries can be confidently reviewed and validated before use. You’ll gain practical techniques to save time without risking misinterpretation or errors. \nObjectives\nRecall the advantages of creating IRS Tax Pro Accounts URL:https://sc.cpa/event/lite03-27-ai-clinic-summarizing-guidance-with-verification-steps/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260714T095000 DTEND;TZID=America/Detroit:20260714T131000 DTSTAMP:20260526T162216 CREATED:20260515T010418Z LAST-MODIFIED:20260516T041033Z UID:10005721-1784022600-1784034600@sc.cpa SUMMARY:(LIMG01/27) How to Be a Better CFO DESCRIPTION:Event Description\nGone are the days in which the CFO was just in charge of keeping the books. Today’s CFOs are involved in all parts of a company’s operations. Utilizing case studies\, research\, and discussion questions\, this course will explore how to look at topics such as picking out the best retirement plan\, managing remote employees\, strategic forecasting\, and managing the budgeting process through the lens of a CFO. \nObjectives\nState the elements of the CGMA Competency Framework List the different types of retirement plans and what companies they would appeal to Identify recent trends in group health insurance plans Recognize key differences between bottom-up\, top-down\, and flexible forecasting List the different types of behavioral biases Identify best practices for managing remote employees URL:https://sc.cpa/event/limg01-27-how-to-be-a-better-cfo/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260714T083000 DTEND;TZID=America/Detroit:20260714T094000 DTSTAMP:20260526T162216 CREATED:20260515T010131Z LAST-MODIFIED:20260515T042631Z UID:10005698-1784017800-1784022000@sc.cpa SUMMARY:(LITX05/27) Tax Planning: Depreciation Issues & Recapture Provisions DESCRIPTION:Event Description\nWhether you are going into business for yourself or advising clients\, depreciation is an important deduction on the tax return. It is often a big deduction that presents lots of opportunities for tax savings – that is\, if you understand how the calculation works! In this class\, we will focus on building an understanding of what makes tax depreciation so unique. We will discuss first-year elections that can be made and look at the potentially costly depreciation recapture provisions. \nObjectives\nRecognize expiring green energy credits. URL:https://sc.cpa/event/litx05-27-tax-planning-depreciation-issues-recapture-provisions/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260709T130000 DTEND;TZID=America/Detroit:20260709T150000 DTSTAMP:20260526T162216 CREATED:20260515T011319Z LAST-MODIFIED:20260516T041040Z UID:10005835-1783602000-1783609200@sc.cpa SUMMARY:(LITX04/27) Understanding Partnership Taxation - Basis & Contributions DESCRIPTION:Event Description\nCalculating partnership basis is one of the most important things that we do as practitioners. However\, it is also one of the most confusing. When we use the term basis\, we really could be referring to one of three different things! This course will explore the differences between inside basis\, outside basis\, and 704(b) basis. Through several examples and practice problems\, we will show you how to easily distinguish between these terms. We will also explore the tax implications of initial contributions of property to a partnership. \nObjectives\n– Calculate Inside Basis\, Outside Basis\, and 704(b) Basis – Recognize the concept of Substantial Economic Effect – List the three requirements that need to be present for an allocation to be deemed to have Economic Effect – Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present  – Recognize the tax effects of transferring cash\, property\, and services to a partnership – Recall the tax effects of contributing assets to a partnership that are encumbered by debt URL:https://sc.cpa/event/litx04-27-understanding-partnership-taxation-basis-contributions/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260708T112000 DTEND;TZID=America/Detroit:20260708T130000 DTSTAMP:20260526T162216 CREATED:20260515T011114Z LAST-MODIFIED:20260515T043022Z UID:10005800-1783509600-1783515600@sc.cpa SUMMARY:(LIAA05/27) Common Peer Review Defiicencies and How to Avoid Them DESCRIPTION:Event Description\nRequired Peer Reviews are an important element for ensuring high quality audit and attest services are being offered by CPAs. This course will explore the most common deficiencies identified through the Peer Review program\, so that CPAs know what potential problems to avoid. \nObjectives\nList common nonconforming trends being discovered in recent peer reviews. Recall potential quality management issues to avoid when providing audit and attest services URL:https://sc.cpa/event/liaa05-27-common-peer-review-defiicencies-and-how-to-avoid-them/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260708T093000 DTEND;TZID=America/Detroit:20260708T111000 DTSTAMP:20260526T162216 CREATED:20260515T011713Z LAST-MODIFIED:20260521T040940Z UID:10005875-1783503000-1783509000@sc.cpa SUMMARY:(LIAA04/27) Audit Quality Control – Avoiding Peer Review Deficiencies DESCRIPTION:Event Description\nUpper-level reviewers have significant responsibilities for ensuring high-quality audit engagements. Unfortunately\, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. This module highlights the most important considerations for those at all levels of the engagement team with quality control responsibilities on audit engagements. \nObjectives\n\nRecall common peer review and quality control deficiencies on financial statement audits \nRecognize important quality management standards most directly relevant to audits \nExplain the importance of upper level workpaper reviews\, including an objective engagement quality control review URL:https://sc.cpa/event/liaa04-27-audit-quality-control-avoiding-peer-review-deficiencies/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260708T083000 DTEND;TZID=America/Detroit:20260708T092000 DTSTAMP:20260526T162216 CREATED:20260515T010133Z LAST-MODIFIED:20260515T042634Z UID:10005700-1783499400-1783502400@sc.cpa SUMMARY:(LITE02/27) AI Clinic: Drafting Client Emails with Safe Prompts DESCRIPTION:Event Description\nLearn how to use AI to draft clear\, professional client emails while protecting confidentiality and avoiding risk. This clinic walks through practical\, ready-to-use prompts that help you save time without sacrificing accuracy or tone. You’ll leave with examples you can confidently apply to everyday client communications. \nObjectives\nApply AI to a real workflow; verify results; document safe use. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards. URL:https://sc.cpa/event/lite02-27-ai-clinic-drafting-client-emails-with-safe-prompts/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260707T145000 DTEND;TZID=America/Detroit:20260707T163000 DTSTAMP:20260526T162216 CREATED:20260515T010010Z LAST-MODIFIED:20260515T042454Z UID:10005681-1783435800-1783441800@sc.cpa SUMMARY:(LIAA03/27) The New Quality Management Standards - What Everyone Needs to Know Post-Implementation DESCRIPTION:Event Description\nThe AICPA issued the new Quality Management Standards as a part of its overall quality improvement initiative. This course will highlight the foundational principles within the new approach that everyone in the CPA firm should know. \nObjectives\nRecall key elements of recent guidance on implementing the AICPA’s new quality management standards that would have the greatest impact on improving the quality of audit and attest services. List the foundational principles in the new Quality Management Standards that should be consistenly applied by those performing audit and attest services. URL:https://sc.cpa/event/liaa03-27-the-new-quality-management-standards-what-everyone-needs-to-know-post-implementation/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260707T130000 DTEND;TZID=America/Detroit:20260707T144000 DTSTAMP:20260526T162216 CREATED:20260515T011121Z LAST-MODIFIED:20260515T043118Z UID:10005812-1783429200-1783435200@sc.cpa SUMMARY:(LIET02/27) General Ethics for Business Professionals DESCRIPTION:Event Description\nUnethical behavior can ruin professional careers. It can also result in fines\, penalties\, or even a loss of licensure. This course focuses on the moral dilemmas regularly faced by those that work in either public accounting or industry and how to making the most ethical decisions. \nObjectives\n\n Describe the foundation of ethical behavior\n Analyze moral and ethical dilemmas faced in day-to-day situations\n Explain important principles underlying ethical decision-making URL:https://sc.cpa/event/liet02-27-general-ethics-for-business-professionals/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260707T102000 DTEND;TZID=America/Detroit:20260707T120000 DTSTAMP:20260526T162216 CREATED:20260515T005811Z LAST-MODIFIED:20260526T201008Z UID:10005657-1783419600-1783425600@sc.cpa SUMMARY:(LIAA02/27) What's Going on at the GASB (2026/27) DESCRIPTION:Event Description\nThis course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model)\, GASB Statement No. 104 (disclosures for capital assets)\, and GASB Statement No. 105 (subsequent events). \nParticipants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors\, preparers\, and financial leaders understand how these developments affect audits\, financial statement preparation\, and board reporting. \nObjectives\n\nRecall the impact of GASB Statement No. 103 on the governmental financial reporting model. \nIdentify new disclosure requirements introduced by GASB Statement No. 104. \nRecognize requirements related to subsequent events under GASB Statement No. 105. \nRecall key elements of recent GASB exposure drafts and active projects. URL:https://sc.cpa/event/liaa02-27-whats-going-on-at-the-gasb-2026-27/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260707T083000 DTEND;TZID=America/Detroit:20260707T101000 DTSTAMP:20260526T162216 CREATED:20260515T005610Z LAST-MODIFIED:20260526T201008Z UID:10005631-1783413000-1783419000@sc.cpa SUMMARY:(LIAA01/27) 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance DESCRIPTION:Event Description\nThis comprehensive course provides a focused update on key auditing developments affecting GAGAS and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. \nParticipants will begin with an overview of significant revisions to the 2024 Yellow Book\, including changes related to quality management\, key audit matters\, and effective dates. The course also addresses the GAO’s implementation delay and its implications for audit planning\, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. \nThe course then shifts to recent developments affecting Single Audits\, including the 2024 Uniform Guidance overhaul\, updates to Appendix B of the AICPA GAS/Single Audit Guide\, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes\, including the transition to SAM.gov-based reporting\, are also discussed. \nDesigned for auditors working with governmental and nonprofit entities receiving federal awards\, this course helps participants understand how recent auditing and compliance changes intersect—and what to monitor as expectations continue to evolve. \nObjectives\n\nRecall quality management requirements under the 2024 Yellow Book. \nIdentify changes to the effective date of the 2024 Yellow Book. \nRecognize recent updates to the Green Book affecting internal control considerations. \nRecognize the impact of the 2024 Uniform Guidance changes on Single Audits. \nIdentify changes in Appendix B of the AICPA GAS/Single Audit Guide affecting Single Audit engagements. \nRecall key changes introduced through recent OMB memoranda relevant to Single Audits. URL:https://sc.cpa/event/liaa01-27-2026-27-governmental-auditing-update-yellow-book-uniform-guidance/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260702T130000 DTEND;TZID=America/Detroit:20260702T162000 DTSTAMP:20260526T162216 CREATED:20260515T010834Z LAST-MODIFIED:20260515T042835Z UID:10005771-1782997200-1783009200@sc.cpa SUMMARY:(LITE01/27) Data Analytics Essentials for CPAs & Controllers DESCRIPTION:Event Description\nThrough case studies and discussion\, this course will explore what data analytics and big data is\, how it is being used by companies\, and how it could be used in the future. Participants will be given scenarios in which to think about the data available\, and how it can be applied within specific company contexts. The focus of the course will be on how to approach big data\, so that participants can better utilize the data available to them in their current working lives. \nObjectives\nDifferentiate between data analytics and data mining List the different types and dimensions of data List the different types of data inquiries that one can make State how to maintain data integrity in a corporate environment Recall how data can be manipulated by end-users Recognize the concept of data governance Recognize how companies may utilize data in the future Identify the role of AI in data analytics URL:https://sc.cpa/event/lite01-27-data-analytics-essentials-for-cpas-controllers/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260702T130000 DTEND;TZID=America/Detroit:20260702T144000 DTSTAMP:20260526T162216 CREATED:20260515T005713Z LAST-MODIFIED:20260515T042923Z UID:10005652-1782997200-1783003200@sc.cpa SUMMARY:(LITX02/27) Tax Planning: Capital Gains\, Loss Harvesting & Basis Planning DESCRIPTION:Event Description\nPlan smarter and preserve more value with practical strategies for managing capital gains\, harvesting losses\, and optimizing tax basis decisions. This course equips practitioners with actionable planning techniques to minimize tax impact and improve outcomes for clients and businesses. \nObjectives\nApply planning steps; assess impacts; build a client/company checklist. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. Evaluate fact patterns to select treatment\, elections\, and documentation steps. URL:https://sc.cpa/event/litx02-27-tax-planning-capital-gains-loss-harvesting-basis-planning/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260701T102000 DTEND;TZID=America/Detroit:20260701T125000 DTSTAMP:20260526T162216 CREATED:20260515T011715Z LAST-MODIFIED:20260515T042234Z UID:10005876-1782901200-1782910200@sc.cpa SUMMARY:(LITX01/27) Lifecycle Financial Planning: Tax Planning - Rental Real Estate DESCRIPTION:Event Description\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways\, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity\, too. How do you know if someone is a real estate professional? In this course\, we will explore all these issues and many more! Through real-world examples and discussion\, this episode in our Lifecycle Financial Planning series will delve into exceptions to rental status\, qualifications for material participation\, and requirements for active status. Additionally\, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. In other words\, you’ll walk away with lots of exceptions and planning ideas for your real estate clients! \nObjectives\n– Recall exceptions to rental status in the Regulations – Identify the different types of depreciation recapture that apply to rental properties – Recognize tax planning opportunities for personal and vacation properties – Identify how the Sec 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales URL:https://sc.cpa/event/litx01-27-lifecycle-financial-planning-tax-planning-rental-real-estate/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260701T083000 DTEND;TZID=America/Detroit:20260701T101000 DTSTAMP:20260526T162216 CREATED:20260515T011315Z LAST-MODIFIED:20260515T041522Z UID:10005832-1782894600-1782900600@sc.cpa SUMMARY:(LIET01/27) SC Regulatory Ethics: Rules & Regulations (SC Statutes and Regulations) DESCRIPTION:Event Description\nThis course covers ethical frameworks and rules regarding CPA practice and responsibilities. This course will meet the two-hour annual ethics requirement for SC CPAs. \nObjectives\nExplain the core principles and responsibilities outlined in the AICPA Code of Professional Conduct and applicable state regulations.Recognize common ethical challenges facing accounting professionals and evaluate appropriate responses based on regulatory guidance.Apply ethical decision-making frameworks to real-world scenarios while understanding the consequences of non-compliance with professional standards. URL:https://sc.cpa/event/liet01-27-sc-regulatory-ethics-rules-regulations-sc-statutes-and-regulations/ LOCATION:SC CATEGORIES:Livestream ORGANIZER;CN="Chris D. Jenkins%2C CAE":MAILTO:chris@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T170524Z LAST-MODIFIED:20250811T040511Z UID:10005585-1782820800-1782820800@sc.cpa SUMMARY:(SSTX687/26) Surgent’s Weekly Expert Hour (Original Air Date: 5/22/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. \nMike 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. \nEvery 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\nBe well informed on current topics impacting taxes\, finance\, and industry. \nMajor Subjects\n\nMaking the Tax Cuts and Jobs Act provisions permanent \nEliminating tax on tips and overtime and special tax relief for seniors \nPhase out of the clean energy credits \nDeduction for auto loan interest on American made cars \nSALT cap raised to $40\,000 with an income phase-out of $500\,000 \nIncrease in the transfer tax exemption to $15 million and an opportunity to open Trump accounts for children URL:https://sc.cpa/event/sstx687-26-surgents-weekly-expert-hour-original-air-date-5-22-25/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T170519Z LAST-MODIFIED:20250811T040519Z UID:10005584-1782820800-1782820800@sc.cpa SUMMARY:(SSTX686/26) Surgent’s Weekly Expert Hour: Special 2-Hour Edition – House Version of Ta Reform DESCRIPTION:Event Description\nThe House of Representatives passed a version of President Trump’s “One Big Beautiful Bill” on May 22\, 2025. It contains significant tax law changes and a permanent enactment of the Tax Cuts and Jobs Act (TCJA). These changes must still go through the Senate\, and eventually both bodies have to agree on identical versions of the same tax reform provisions. Our program will examine the new changes enacted by the House\, and our panel will discuss the TCJA provisions that may become law. These topics have not yet been enacted into law\, but we believe many of them will be once they have gone through the Senate. \nPractitioners who attend this program will learn about all of these new proposed changes\, most of which we believe will be enacted shortly. Many of them will be effective in 2025.  \nDesigned For\nAccounting and finance professionals advising individual\, business\, and not-for-profit clients \nObjectives\nBe up to date on the latest tax law changes advanced by the House of Representatives \nMajor Subjects\nIntroduction to the House passage and future enactment of the One Big Beautiful Bill New rules relating to the taxation of overtime pay and tipsIncreased deduction for seniorsChanges in the standard deduction and Child Tax CreditIncrease in the SALT cap to $40\,000\, with income limitationsIncrease in the estate tax exemptionIncrease in the QBI deductionEstablishing\, funding\, and making distributions to newly established accounts for childrenMedicaid changes  Deducting interest on car loans Elimination of green energy creditsReview of important TCJA provisions URL:https://sc.cpa/event/sstx686-26-surgents-weekly-expert-hour-special-2-hour-edition-house-version-of-ta-reform/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T170517Z LAST-MODIFIED:20250811T040518Z UID:10005583-1782820800-1782820800@sc.cpa SUMMARY:(SSAA618/26) Surgent's The Accountant as the Expert Witness DESCRIPTION:Event Description\nAs litigation becomes more complex\, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation\, tax liability\, and forensics. Learn how accountants become expert witnesses\, the role they play during pre-litigation through to trial\, and the techniques experts employ to avoid challenges from opposing counsel. \nDesigned For\nAccountants seeking to understand the litigation process and accountants who already serve as expert witnesses or wish to do so \nObjectives\n\nUnderstand how to become qualified as an expert witness \nLearn skills that experts use during deposition and trial to support their conclusions \nUnderstand the litigation process and the role accountants play in moving a case forward through to trial\n\nMajor Subjects\n\nBecoming qualified as an expert witness \nBest practices for testifying at trial \nUnderstanding the different roles accountants can play in litigation \nWorking with attorneys to prepare and present a case at trial \nThe role of experts in commercial versus personal injury litigation \nConfidentiality orders \nCompensation for expert witnesses \nPreparing for and attending depositions \nDaubert challenges to experts \nExpert reports \nThe role of experts in antitrust\, securities litigation\, and professional liability cases \nCredibility as a witness URL:https://sc.cpa/event/ssaa618-26-surgents-the-accountant-as-the-expert-witness/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T165016Z LAST-MODIFIED:20250811T040517Z UID:10005580-1782820800-1782820800@sc.cpa SUMMARY:(SSTX685/26) Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs staff members gain more experience\, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation\, special allocations of income and deductions\, basis calculations and implications of recourse and nonrecourse debt\, basis step-up under §754 on transfers of ownership interest\, distributions\, self-employment tax issues\, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues\, this course identifies all the major areas that are potential sources of increased complexity. \nDesigned For\nExperienced CPAs desiring a comprehensive case approach to understand reasonably complex limited liability company issues and problems; also\, CPAs who want a comprehensive\, intermediate-level limited liability company practice manual \nObjectives\nPrepare complicated partnership returnsUnderstand certain advanced concepts of partnership taxation \nMajor Subjects\n\nReporting requirements for Schedules K-2 and K-3 \nCapital account’s reporting requirements \nSchedule K-1 reporting for Section 743 adjustments \nSchedule K-1 reporting for Section 704 gains and losses \nComprehensive case on partnership/partner application of the business interest deduction \nSection 704(b) basis versus tax basis for capital accounts \nDetailed rules of Section 704 for preventing the shifting of tax consequences among partners or members \nUnreasonable uses of the traditional and curative allocation methods \nLayers of Section 704(c) allocations \nTreatment of recourse versus nonrecourse debt basis \nHow to calculate basis limitations and the implications on each partner’s own tax return \nHow Section 179 limitations affect partnership/LLC basis \nRegulations for handling basis step-ups under Section 754 elections and mandatory adjustments under Section 743 and Section 734 for partnerships that have not made a Section 754 election \nSubsequent contributions of property with Section 754 adjusted basis to another partnership or corporation \nCapital account adjustments in connection with admission of new members \nSpecial allocations and substantial economic effect \nLLCs and self-employment tax to members \nDistributions -current or liquidating\, cash or property\, and the substituted basis rule \nTermination and liquidation of an LLC URL:https://sc.cpa/event/sstx685-26-surgents-partnership-and-llc-core-tax-issues-from-formation-through-liquidation/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T163515Z LAST-MODIFIED:20250811T040516Z UID:10005578-1782820800-1782820800@sc.cpa SUMMARY:(SSTX681/26) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax 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. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\n\nIdentify compliance issues \nUnderstand how health care mandates apply to employers and individuals \nExplain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans\n\nMajor Subjects\n\nERISA compliance: employee welfare plans and qualified plans \nFringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care \nHealth care plans: HRAs\, HSAs\, and other employer-sponsored plans \nQualified plan requirements: eligibility\, coverage\, and vesting URL:https://sc.cpa/event/sstx681-26-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T163510Z LAST-MODIFIED:20250811T040506Z UID:10005577-1782820800-1782820800@sc.cpa SUMMARY:(SSTX682/26) 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\nIdentify the legal issues in hiring\, evaluating\, and firing employeesDiscuss federal laws that curtail an employer in taking actions involving employees and applicantsUnderstand the requirements that fringe benefits and compensation programs place on employers \nMajor Subjects\n\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 \nEmployment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work \nEmployment issues in the economy -Telecommuters and other special situations \nLegal liability issues – Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more \nFringe benefit issues – COBRA\, Family and Medical Leave Act\, and new developments in health care \nMedical plans – Who is a full-time employee? URL:https://sc.cpa/event/sstx682-26-surgents-employers-handbook-legal-tax-and-health-care-issues/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T162017Z LAST-MODIFIED:20250811T040514Z UID:10005576-1782820800-1782820800@sc.cpa SUMMARY:(SSOT455/26) Surgent's Business Writing: Professional & Effective Emails DESCRIPTION:Event Description\nGood writing is good business. Studies show that the average business worker receives 121 emails per day. That’s a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course\, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism. \nDesigned For\nAny CPA interested in writing professional\, effective emails. \nObjectives\n\nOrganize thoughts to create purposeful\, clear\, and concise writing \nUnderstand how to write for your reader \nPractice applying techniques for writing more efficient\, readable\, outcome-focused emails \nUse an appropriate tone and professionalism in business communications \nPlan for continued improvement and apply learned skills\n\nMajor Subjects\n\nPreparing to write: what is my purpose and objective and who is my audience \nWhen email is the appropriate communication methodology and when it’s not \nCommon email mistakes and how to avoid them \nProven techniques for writing more efficient\, readable\, and outcome-focused emails URL:https://sc.cpa/event/ssot455-26-surgents-business-writing-professional-effective-emails/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T162015Z LAST-MODIFIED:20250811T040512Z UID:10005575-1782820800-1782820800@sc.cpa SUMMARY:(SSTE463/26) Surgent's Defending Firms: Email Fraud\, Cloud Risks\, Cyber Insurance\, and Remote Work Security DESCRIPTION:Event Description\nCyber threats targeting accounting and finance professionals are growing more sophisticated\, putting sensitive financial data at risk. This session explores the most pressing cybersecurity challenges accounting and finance professionals face today\, including email fraud\, phishing attacks\, cloud security risks\, and securing remote work environments. It also addresses the role of cyber insurance. Through real-world case studies and practical strategies\, participants will learn how to recognize and mitigate cyber threats\, evaluate cyber insurance policies\, and implement security measures that protect their firms and clients. Attendees will leave with actionable steps to strengthen their cybersecurity posture and ensure compliance with evolving regulatory and industry standards. \nDesigned For\nAccounting and finance professionals who wish to be well-versed in the latest cybersecurity challenges and solutions \nObjectives\nRecognize and mitigate cyber threats\, evaluate cyber insurance policies\, and implement security measures that protect firms and clients \nMajor Subjects\n\nEmail fraud \nPhishing attacks \nCloud security risks \nCyber insurance \nSecuring remote work environments URL:https://sc.cpa/event/sste463-26-surgents-defending-firms-email-fraud-cloud-risks-cyber-insurance-and-remote-work-security/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T162010Z LAST-MODIFIED:20250811T040515Z UID:10005574-1782820800-1782820800@sc.cpa SUMMARY:(SSET410/26) Surgent's AI and Data Ethics in Accounting DESCRIPTION:Event Description\nThis course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics\, regulatory requirements\, and strategies for ethical AI use. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental principles of AI and data ethics and their relevance to accounting \nAnalyze the ethical implications of AI adoption in auditing and accounting with a focus on independence\, objectivity\, and professional skepticism \nDescribe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues \nEvaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics \nDevelop strategies for ensuring ethical use of AI in accounting practices\n\nMajor Subjects\n\nFundamental principles of AI and data ethics  \nImportance of ethics in AI adoption  \nRelevance of data ethics in accounting practices  \nFrameworks for ethical AI implementation \nEthical implications of AI in auditing and accounting  \nMaintaining independence and objectivity  \nEnsuring professional skepticism with AI tools  \nAddressing ethical dilemmas in AI-driven audits  \nAlgorithmic bias and fairness in AI systems  \nIdentifying and understanding algorithmic bias  \nStrategies to ensure fairness in AI models  \nCase studies on bias and fairness issues in accounting  \nRegulatory requirements and guidelines  \nOverview of national and international regulations (e.g.\, GDPR\, HIPAA)  \nCompliance with ethical standards in AI use  \nEmerging guidelines from accounting bodies on AI ethics  \nStrategies for ethical AI use in accounting  \nImplementing ethical AI frameworks and tools  \nPromoting transparency\, accountability\, and fairness  \nDeveloping a culture of ethics in AI-enhanced accounting practices URL:https://sc.cpa/event/sset410-26-surgents-ai-and-data-ethics-in-accounting/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T155006Z LAST-MODIFIED:20250811T040515Z UID:10005573-1782820800-1782820800@sc.cpa SUMMARY:(SSAA617/26) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors. \nThrough this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs \nProperly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan \nUnderstand the importance of reading\, reviewing\, and documenting the controls in a service organization control report \nIdentify potential audit triggers that may result in Department of Labor inspections \nUnderstand the risks associated with a benefit plan audit engagement \nAvoid common mistakes noted during peer reviews\n\nMajor Subjects\n\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency \nCommon pitfalls in planning and detailed audit procedures \nChanges affecting 401(k) plans\, including recently issued SASs \nCommon mistakes as noted in peer reviews and DOL inspections URL:https://sc.cpa/event/ssaa617-26-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250810T153512Z LAST-MODIFIED:20250811T040507Z UID:10005572-1782820800-1782820800@sc.cpa SUMMARY:(SSAA616/26) 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. \nIn 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 \nIdentify the current year changes to the rules and regulations affecting 401(k) plans \nUnderstand the most common compliance issues encountered in 401(k) plan audits\, pitfalls to watch out for\, and strategies to ensure compliance \nPerform efficient and effective procedures associated with planning\, internal controls\, risk assessments\, and detailed audits \nExplain the documentation and procedures related to plan mergers and acquisitions \nDiscuss the best practices associated with advanced audit areas\, including participant loans\, payroll\, compensation\, and investments \nUnderstand the risks associated with a benefit plan audit engagement\n\nMajor Subjects\n\nAudit requirements for ERISA §103(a)(3)(C) audits \nAn annual update of the changes affecting 401(k) plans \nCompliance issues associated with eligibility and enrollments\, remittances\, lack of oversight\, compensation\, vesting\, and other topics \nBest practices for engagement planning\, internal controls\, risk assessment\, and detailed testing \nAvoiding common mistakes while performing audit procedures \nPlan mergers and acquisitions \nCommon audit reporting and disclosure issues URL:https://sc.cpa/event/ssaa616-26-surgents-advanced-audits-of-401k-plans-best-practices-and-current-developments/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250606T042021Z LAST-MODIFIED:20250606T044219Z UID:10005547-1782820800-1782820800@sc.cpa SUMMARY:(SSTX556/26) Surgent's Stock vs. Asset Acquisitions of C Corporations DESCRIPTION:Event Description\nA business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition\, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition\, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course. \nDesigned For\nTax practitioners advising sellers and buyers of C corporations \nObjectives\nAdvise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition \nMajor Subjects\nAdvantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired \nInstructions\nNone URL:https://sc.cpa/event/sstx556-26-surgents-stock-vs-asset-acquisitions-of-c-corporations-2/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250606T012747Z LAST-MODIFIED:20250606T041655Z UID:10005546-1782820800-1782820800@sc.cpa SUMMARY:(SSTX520/26) Surgent's Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate tax planning \nObjectives\nUnderstand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse \nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates\, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney\, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability\, disability\, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx520-26-surgents-estate-and-life-planning-issues-for-the-middle-income-client-2/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250606T012530Z LAST-MODIFIED:20250606T041122Z UID:10005545-1782820800-1782820800@sc.cpa SUMMARY:(SSAA598/26) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\nIdentify factors that influence the determination of control transfer in a contract Recognize implications of transferring control over time versus at a specific point in time Determine the significance of contract terms in assessing when control transfers to a customer Identify key factors that determine whether an entity acts as a principal or an agent Recognize best practices for conducting principal vs. agent evaluations \nMajor Subjects\nMeasuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent) \nInstructions\nNone URL:https://sc.cpa/event/ssaa598-26-surgents-asc-606-insights-timing-of-revenue-recognition-principal-vs-agent-considerations-2/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260526T162216 CREATED:20250605T213606Z LAST-MODIFIED:20250606T044216Z UID:10005544-1782820800-1782820800@sc.cpa SUMMARY:(SSMG429/26) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success DESCRIPTION:Event Description\nHave you noticed that change is continuing to happen at a more and more rapid pace? Obviously\, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course\, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process\, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages\, including the marketing plan\, the technology plan\, the capital plan\, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nDevelop strategies for the organization that make an impact Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Implement strategic planning at the department level Make the planning process enjoyable and painless for the entire organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg429-26-surgents-planning-and-strategy-formulation-for-your-organizations-financial-success/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR