BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//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:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD 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 END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250514T100000 DTEND;TZID=America/Detroit:20250514T123000 DTSTAMP:20260404T084249 CREATED:20250331T205708Z LAST-MODIFIED:20250513T163515Z UID:10004352-1747216800-1747225800@sc.cpa SUMMARY:(SRTX0514/25) SC DOR Employer Withholding Tax Workshop DESCRIPTION:Event Description\nSCDOR is hosting this in person course on Sales Tax laws\, local taxes and more. Registrants are responsible for their registration fee. URL:https://sc.cpa/event/srtx0514-25-sc-dor-employer-withholding-tax-workshop-in-person/ LOCATION:SC Department of Revenue\, 300 Outlet Pointe Blvd Ste A\, Columbia\, SC\, United States CATEGORIES:In-Person END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250514T100000 DTEND;TZID=America/Detroit:20250514T123000 DTSTAMP:20260404T084249 CREATED:20250331T221920Z LAST-MODIFIED:20250513T163518Z UID:10004625-1747216800-1747225800@sc.cpa SUMMARY:(LRTX0514/25) SC DOR Sales Tax Workshop DESCRIPTION:Event Description\nSC Department of Revenue offers members localized education. Click the course title to register for free on the SCDOR website! URL:https://sc.cpa/event/lrtx0514-25-sc-dor-sales-tax-workshop-virtual-virtual/ CATEGORIES:Webinar END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250515T080000 DTEND;TZID=America/Detroit:20250516T164500 DTSTAMP:20260404T084249 CREATED:20250331T205525Z LAST-MODIFIED:20250514T162023Z UID:10004336-1747296000-1747413900@sc.cpa SUMMARY:(CN4113/25) Spring Splash Accounting Conference DESCRIPTION:Event Description\nSpring Splash\, one of SCACPA’s 2 conferences\, features sessions along 5 different tracks over 2 days. Tracks include Tax\, Accounting & Auditing\, Industry\, and Non-Profit/Government. Spring Splash is a large\, in-person gathering of CPAs in the state. It also features the New CPA Oath Ceremony\, prime networking opportunities\, and a variety of exhibitors to solve your business needs. \n  URL:https://sc.cpa/event/cn4113-25-spring-splash-accounting-conference-charleston-sc/ LOCATION:Embassy Suites by North Charleston\, 5055 International Blvd\, North Charleston\, SC\, United States CATEGORIES:In-Person ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250521T100000 DTEND;TZID=America/Detroit:20250521T123000 DTSTAMP:20260404T084249 CREATED:20250401T055631Z LAST-MODIFIED:20250520T162009Z UID:10004985-1747821600-1747830600@sc.cpa SUMMARY:(LRTX0521/25) SC DOR Employer Withholding Tax Workshop DESCRIPTION:Event Description\nSCACPA & the SC Department of Revenue have partnered to offer members localized education. Click the course title to register for free on the SCDOR website! URL:https://sc.cpa/event/lrtx0521-25-sc-dor-employer-withholding-tax-workshop-virtual/ CATEGORIES:Webinar END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250522T130000 DTEND;TZID=America/Detroit:20250522T163000 DTSTAMP:20260404T084249 CREATED:20250331T224927Z LAST-MODIFIED:20250521T203506Z UID:10004686-1747918800-1747931400@sc.cpa SUMMARY:(LIAA13/25) Common Yellow Book & Single Audit Deficiencies DESCRIPTION:Event Description\nYellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We’ll focus on the requirements of Yellow Book independence\, CPE\, and reporting. We will also review deficiencies related to internal controls over compliance\, compliance testing\, and major program determination for Single Audits. We’ll close the course with a look at the deficiencies often identified in COVI D-related funds. \nObjectives\n\nIdentify common deficiencies in Yellow Book Engagements \nRecall the independence requirements in Yellow Book \nIdentify common single audit deficiencies \nRecall common deficiencies found related to COVID-19 funding URL:https://sc.cpa/event/liaa13-25-common-yellow-book-single-audit-deficiencies/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250529T130000 DTEND;TZID=America/Detroit:20250529T163000 DTSTAMP:20260404T084249 CREATED:20250401T005709Z LAST-MODIFIED:20250528T162008Z UID:10004969-1748523600-1748536200@sc.cpa SUMMARY:(LIAA14/25) What's Going on at the FASB DESCRIPTION:Event Description\nThe course will start with the Accounting Standard Updates effective in 2024 for public entities\, private entities\, and nonprofits. We will also review significant changes to common control lease arrangements issued early in 2024. After a break\, we switch our attention to the items coming down the pike\, including a look at the projects identified by the FASB’s Invitation to Comment: Agenda Consultation. URL:https://sc.cpa/event/liaa14-25-whats-going-on-at-the-fasb/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250530T083000 DTEND;TZID=America/Detroit:20250530T092000 DTSTAMP:20260404T084249 CREATED:20250331T230706Z LAST-MODIFIED:20250529T162017Z UID:10004725-1748593800-1748596800@sc.cpa SUMMARY:(LIOT19/25) Creating & Sustaining A Winning Corporate Culture DESCRIPTION:Event Description\n2025 Professional Development Program with Leadership SimplifiedRaise your bar of excellence by attending all or selected leadership development meetings. Provided virtually\, each session is high-impact and engaging. The program provides immediately implementable leadership tools/techniques that carry 1 or 1.4 credit hours. Each session will start at 8:30am and end at either 9:20am or 9:45am depending upon the amount of credit hours offered. \nA strong corporate culture drives success\, engagement\, and retention. This course teaches you how to build a mission-driven workplace\, effectively communicate company values\, and integrate recognition\, training\, and mentoring. Create a positive\, high-performance environment where employees feel motivated\, valued\, and aligned with your vision. \nObjectives\n\nHow to be mission-driven \nHow best to communicate the culture \nHow to weave in recognition & rewards to a culture \nHow to leverage training\, coaching & mentoring to strengthen your culture \nHow to create positive work environments \nHow to create a sense of urgency while fostering positive work relationships URL:https://sc.cpa/event/liot19-25-creating-sustaining-a-winning-corporate-culture/ CATEGORIES:Livestream ORGANIZER;CN="Doug Van Dyke%2C MBA%2C CSP":MAILTO:doug@leadershipsimplified.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250605T083000 DTEND;TZID=America/Detroit:20250605T120000 DTSTAMP:20260404T084249 CREATED:20250401T010914Z LAST-MODIFIED:20250604T203507Z UID:10004971-1749112200-1749124800@sc.cpa SUMMARY:(LIAA15/25) What's Changing in A&A for Government Entities DESCRIPTION:Event Description\nThis course will start with the GASB standards effective in 2024\, focusing on GASB 94\, Public Private Partnerships and GASB 96\, Subscription Based IT Arrangements. We will then switch to the audit side of the house to examine the impact of the 2024 Compliance Supplement on Single Audits. We close with a look at common deficiencies found in audits of COVID-related funding. URL:https://sc.cpa/event/liaa15-25-whats-changing-in-aa-for-government-entities/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250610T090000 DTEND;TZID=America/Detroit:20250610T163000 DTSTAMP:20260404T084249 CREATED:20250331T205224Z LAST-MODIFIED:20250609T163505Z UID:10004312-1749546000-1749573000@sc.cpa SUMMARY:(SMAA01/25) Quality Management - A Practical Approach DESCRIPTION:Event Description\nBeginning in 2025\, the AICPA Quality Management (QM) Standards will usher in a host of new requirements. The first half of this course is designed to discuss the process of implementing the QM Standards. During the second half\, participants will work on their firm’s QM implementation process\, including identifying potential quality risks\, assessing those risks\, developing responses\, and meeting the new QM documentation standards. \nObjectives\n• Understand Quality Management (QM) Standards basics• Delve into QM Standards implementation• Assess quality risks and develop responses to those risks• Learn methodology for meeting QM documentation requirements  URL:https://sc.cpa/event/smaa01-25-quality-management-a-practical-approach/ LOCATION:Brookland Banquet and Conference Center\, 1066 Sunset Blvd\, West Columbia\, SC\, United States CATEGORIES:In-Person ORGANIZER;CN="Paul Pierson%2C CPA":MAILTO:piersonp@icpas.org END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250611T100000 DTEND;TZID=America/Detroit:20250611T123000 DTSTAMP:20260404T084249 CREATED:20250401T013410Z LAST-MODIFIED:20250610T163507Z UID:10004980-1749636000-1749645000@sc.cpa SUMMARY:(LRTX0611/25) SC DOR Sales Tax Workshop DESCRIPTION:Event Description\nSC Department of Revenue offers members localized education. Click the course title to register for free on the SCDOR website! URL:https://sc.cpa/event/lrtx0611-25-sc-dor-sales-tax-workshop/ CATEGORIES:Webinar END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250617T130000 DTEND;TZID=America/Detroit:20250617T163000 DTSTAMP:20260404T084249 CREATED:20250401T011314Z LAST-MODIFIED:20250616T162009Z UID:10004974-1750165200-1750177800@sc.cpa SUMMARY:(LIAA16/25) Not-for-Profit Accounting & Auditing Update DESCRIPTION:Event Description\nThe Not-for-Profit Advisory Committee has been busy discussing several projects that the FASB is working on and their impact on nonprofits. In this course\, we will review the key issues and discussions from recent NAC meetings. We’ll also take a look at ASUs issued by the FASB that may impact nonprofit financial statements. After a break\, we then transition from accounting to auditing with a look at the common deficiencies found in nonprofit Yellow Book audits with a focus on CPE\, reporting\, and independence. URL:https://sc.cpa/event/liaa16-25-not-for-profit-accounting-auditing-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250625T083000 DTEND;TZID=America/Detroit:20250625T111000 DTSTAMP:20260404T084249 CREATED:20250401T013510Z LAST-MODIFIED:20250624T163606Z UID:10004982-1750840200-1750849800@sc.cpa SUMMARY:(LIAA17/25) What's Going on at the GASB DESCRIPTION:Event Description\nThe GASB has been working on some big projects lately. This course starts with a look at the GASB standards effective this year\, including GASB 94\, Public Private Partnerships and GASB 96\, Subscription Based IT Arrangements. We will include practical applications in the form of case studies to apply the topics. We will then switch gears to the GASB standards coming down the pike\, including the major projects of the GASB. URL:https://sc.cpa/event/liaa17-25-whats-going-on-at-the-gasb/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250627T083000 DTEND;TZID=America/Detroit:20250627T092000 DTSTAMP:20260404T084249 CREATED:20250331T231619Z LAST-MODIFIED:20250626T202014Z UID:10004743-1751013000-1751016000@sc.cpa SUMMARY:(LIOT20/25) Understanding & Leading Different Generations in the Workplace DESCRIPTION:Event Description\n2025 Professional Development Program with Leadership SimplifiedRaise your bar of excellence by attending all or selected leadership development meetings. Provided virtually\, each session is high-impact and engaging. The program provides immediately implementatble leadership tools/techniques that carry 1 or 1.4 credit hours. Each session will start at 8:30am and end at either 9:20am or 9:45am depending upon the amount of credit hours offered. \nEffectively leading a multigenerational workforce requires insight\, adaptability\, and strong communication. This course provides a roadmap for building credibility across generations\, managing diverse teams\, and fostering engagement. Gain the tools to bridge generational gaps\, enhance collaboration\, and create a workplace where every generation thrives! \nObjectives\n\nHow each generation is delineated \nGeneral descriptors pertaining to each generation \nA roadmap for building credibility – no matter what your generation \nTips on how to best manage each generation \nLeadership Simplified\, All Rights Reserved. \nActions that leaders can take to increase cross-generational engagement \nTools to communicate and collaborate with each generation URL:https://sc.cpa/event/liot20-25-understanding-leading-different-generations-in-the-workplace/ CATEGORIES:Livestream ORGANIZER;CN="Doug Van Dyke%2C MBA%2C CSP":MAILTO:doug@leadershipsimplified.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210608Z LAST-MODIFIED:20250401T034521Z UID:10004431-1751284800-1751284800@sc.cpa SUMMARY:(SSTX189/25) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing IRS Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of going to IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\nRecognize how to craft the appeal protest to best effect the desired findings for your client Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials Understand how to prepare and submit a Tax Court petition \nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx189-25-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210615Z LAST-MODIFIED:20250401T025756Z UID:10004432-1751284800-1751284800@sc.cpa SUMMARY:(SSTX125/25) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMost of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\nUnderstand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business\, its investors\, and related businesses and individuals \nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx125-25-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210704Z LAST-MODIFIED:20250401T042615Z UID:10004433-1751284800-1751284800@sc.cpa SUMMARY:(SSST123/25) Surgent's Marijuana: A Generalized Business Viewpoint DESCRIPTION:Event Description\nEach year\, more states legalize cannabis (i.e.\, marijuana) for medical or recreational purposes. As legalization grows\, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy\, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape\, which includes strict compliance with federal and state regulations. However\, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production\, retail\, farming\, and chemical production\, as well as facilities\, design\, and construction. Simply stated\, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years. \nDesigned For\nAnyone in the accounting or financial services professions who seeks to gain a better understanding of the most relevant topics in the marijuana industry or who counsel individuals or businesses working within some part of the marijuana industry \nObjectives\nUnderstand the legal framework that allows accounting and financial firms to operate and grow within the marijuana industry Be familiar with applicable Internal Revenue Code sections applicable to this industry Be well versed in the potential risks and rewards for financial professionals working in the marijuana industry Understand the issues unique to the production\, delivery\, and retail aspects of this market \nMajor Subjects\nAn overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections \nInstructions\nNone URL:https://sc.cpa/event/ssst123-25-surgents-marijuana-a-generalized-business-viewpoint/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210707Z LAST-MODIFIED:20250401T043915Z UID:10004434-1751284800-1751284800@sc.cpa SUMMARY:(SSTX230/25) Surgent's Form 1120-S Boot Camp: Step-by-Step Preparation With Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff to prepare complicated federal subchapter S corporation tax returns. The course utilizes a chapter-by-chapter\, hands-on approach. As more details are discussed in each chapter\, participants are provided with the information needed to prepare an intricate Form 1120-S. The course and instruction delivery are geared toward basic understanding and systematically address more complex issues via Surgent’s step-by-step preparation guide. The boot camp will help staff understand the connections between a trial balance and a completed S corporation return. The completed Form 1120-S is provided in the case solutions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nPrepare Form 1120-S and Schedules M-1\, K\, and K-1 Understand common business reporting on Forms 4562 and 4797 Provide staff with the first stage of a graduated professional education program in servicing S corporation clients \nMajor Subjects\nFederal income tax laws for S corporations\, from formation to tax return preparation issues Key operational issues of separately stated versus non-separately stated income and expenses The importance of Schedule M-1 Accurately accounting for basis\, AAA\, and distributions Properly preparing and allocating items on Schedule K-1 Reporting requirements for Schedules K-2 and K-3\, including 2023 filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Identification of eligible shareholders Requirements to make a timely or late election Involuntary S corporation status terminations\, cases and rulings\, and other developing issues and hot topics Mastering Forms 4562 (Depreciation and Amortization) and 4797 (Sales of Business Property) S corporation reporting oddities Accurately preparing S corporation returns and reconciling book income with taxable income \nInstructions\nNone URL:https://sc.cpa/event/sstx230-25-surgents-form-1120-s-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210808Z LAST-MODIFIED:20250401T035516Z UID:10004435-1751284800-1751284800@sc.cpa SUMMARY:(SSTX231/25) 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/sstx231-25-surgents-stock-vs-asset-acquisitions-of-c-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210810Z LAST-MODIFIED:20250401T023902Z UID:10004436-1751284800-1751284800@sc.cpa SUMMARY:(SSTX178/25) Surgent's The Essential Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nUnderstand changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx178-25-surgents-the-essential-multistate-tax-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210813Z LAST-MODIFIED:20250401T043925Z UID:10004437-1751284800-1751284800@sc.cpa SUMMARY:(SSTX133/25) Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis DESCRIPTION:Event Description\nThis program discusses\, in a practical way\, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the new IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income. \nDesigned For\nAny tax practitioner with S corporations or S corporation shareholders as clients \nObjectives\nCalculate an S corporation shareholder’s basis in his or her S corporation shares on Form 7203 Understand and apply the S corporation shareholder loan basis rules \nMajor Subjects\nIntroduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses \nInstructions\nNone URL:https://sc.cpa/event/sstx133-25-surgents-guide-to-calculating-s-corporation-shareholder-stock-and-loan-basis/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210818Z LAST-MODIFIED:20250401T034018Z UID:10004438-1751284800-1751284800@sc.cpa SUMMARY:(SSTX122/25) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\nUnderstand strategies and tactics to use in light of new legislation Understand the most current guidance on retirement planning Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Residency and Domicile Selling a principal residence\, including tax planning strategies Real Estate professional requirements Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx122-25-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210905Z LAST-MODIFIED:20250401T044007Z UID:10004439-1751284800-1751284800@sc.cpa SUMMARY:(SSMG107/25) Surgent's Engagement and Client Retention Best Practices DESCRIPTION:Event Description\nPositive client relationships require work. Miscommunication\, unrealistic expectations\, and differing personality styles may strain a client’s relationship with professional advisors. Fortunately\, there are tested strategies that foster and strengthen client relationships. Creating appropriate boundaries early on is one of many effective strategies that can help.This course explores actions accounting and finance professionals can take to create and grow their client relationships. This webinar provides actionable insights on how to engage new and old clients alike. Strained client relationships can harm both the client and the firm’s profitability. Yet automation\, for example\, allows some firms to remain more engaged while others miss the mark. There is a science underlying client retention that involves understanding the client journey\, ensuring consistent client interactions\, and equipping employees with the tools needed to satisfy client needs. Understanding these skills should help you protect the relationships that sustain your business. \nDesigned For\nAccounting and finance professionals seeking to understand how to engage and retain clients \nObjectives\nCreate and implement a client retention strategy Create content to educate clients Track customer retention metrics Leverage employee engagement with clients Map your customer journey Understand the role of technology in improving client retention \nMajor Subjects\nManaging client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets \nInstructions\nNone URL:https://sc.cpa/event/ssmg107-25-surgents-engagement-and-client-retention-best-practices/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210908Z LAST-MODIFIED:20250401T044010Z UID:10004440-1751284800-1751284800@sc.cpa SUMMARY:(SSET103/25) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\nUnderstand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation \nMajor Subjects\nThe CPA’s role in today’s economy The similarities and differences between individual and business ethics The link between ethics\, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public\, clients\, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers \nInstructions\nNone URL:https://sc.cpa/event/sset103-25-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T210913Z LAST-MODIFIED:20250401T033713Z UID:10004441-1751284800-1751284800@sc.cpa SUMMARY:(SSAA254/25) Surgent's Examining ASC 842\, Leases: More Than Meets the Eye DESCRIPTION:Event Description\nImplementing ASU No. 2016-02\, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease remeasurement events as well as address the other major provisions of ASC 842\, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including that related to discount rates. With Topic 842’s effective date here\, now is the time to get up to speed on this complex new standard. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nComprehend and apply the FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842) Recall operational issues in adopting the new lease accounting standard \nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa254-25-surgents-examining-asc-842-leases-more-than-meets-the-eye/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211009Z LAST-MODIFIED:20250401T030545Z UID:10004442-1751284800-1751284800@sc.cpa SUMMARY:(SSTX156/25) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. This material is continuously updated for recent legislation impacting individual taxpayers. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\nMine a tax return for tax planning with a client Understand the planning implications of the current environment Determine the best tax strategies for retirement Understand tax planning for the middle-income client \nMajor Subjects\nComprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new\, what’s expired or expiring\, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged acccounts Recent case law\, as applicable Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement \nInstructions\nNone URL:https://sc.cpa/event/sstx156-25-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211116Z LAST-MODIFIED:20250401T040520Z UID:10004443-1751284800-1751284800@sc.cpa SUMMARY:(SSAA178/25) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand and apply SSARS No. 21\, Clarification and Recodification Be familiar with changes due to the issuance of SSARS Nos. 22\, 23 and 24 Be familiar with preparation\, compilation\, and review program examples Be aware of the most recent reports and other required communications \nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 22\, Compilation of Pro Forma Financial Information Comprehensive sample engagement work programs for every level of SSARS No. 21 service Complete illustrations of engagement letters\, management representation letter\, reporting and other required communications for every level of SSARS No. 21 service Quality issues related to SSARS No. 21 engagements Proposed changes to the SSARS \nInstructions\nNone URL:https://sc.cpa/event/ssaa178-25-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211120Z LAST-MODIFIED:20250401T035017Z UID:10004444-1751284800-1751284800@sc.cpa SUMMARY:(SSMG127/25) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nThis past year has shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of our experiences with COVID-19. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the importance of project management in parts of the financial function See how project management can help an individual executive better organize the department Review different types of project management and see which one or ones might be best for the department and organization Explore some of the project management software suited for the small to medium size enterprise \nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssmg127-25-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211215Z LAST-MODIFIED:20250401T032158Z UID:10004445-1751284800-1751284800@sc.cpa SUMMARY:(SSAA114/25) Surgent's Performing Effective and Efficient Analytical Procedures DESCRIPTION:Event Description\nAnalytical review procedures are performed in the preliminary and final stages of the audit. Auditors may also choose to perform analytical procedures as substantive tests. It is important to properly design and perform the procedures to ensure an effective and efficient audit engagement. This module will provide detailed guidance and methods for performing these techniques. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for performing basic analytic procedures on audit engagements \nObjectives\nPerforming effective preliminary analytical procedures in the risk assessment process Performing a final overall analysis to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. Planning and performing effective and efficient substantive analytical procedures Concluding on analytical procedures \nMajor Subjects\nPreliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures \nInstructions\nNone URL:https://sc.cpa/event/ssaa114-25-surgents-performing-effective-and-efficient-analytical-procedures/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211218Z LAST-MODIFIED:20250401T032211Z UID:10004446-1751284800-1751284800@sc.cpa SUMMARY:(SSOT110/25) Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals DESCRIPTION:Event Description\nAccording to a recent study\, over 70% of accounting professionals suffer from burnout\, leading to feelings of exhaustion\, inefficiency\, and dissatisfaction with their careers. Recurring challenges for accounting and finance professionals include long hours\, repetitive work\, pressing client demands\, and changing rules and regulations. Together\, these conditions contribute to chronic workplace stress.Burnout is real\, and firms that ignore this common problem pay a high price. Nearly three out of five employees in accounting and finance professions report psychological harm from work-related stress\, including an overall feeling of lack of interest\, motivation\, or energy. Fortunately\, individuals and organizations are beginning to take career burnout more seriously\, especially in the post-pandemic era. This course looks at the causes of accounting burnout and examines strategies organizations are implementing to address and reduce a well-known but often overlooked problem. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of the causes of burnout and strategies to reduce burnout within their organization \nObjectives\nRecognize the key indicators of employee burnout Understand the costs associated with professional burnout Identify and implement strategies to reduce burnout individually and at an organizational level Be familiar with the ways remote work can contribute to and/or alleviate burnout Understand the different approaches firms utilize to address burnout \nMajor Subjects\nThe causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being \nInstructions\nNone URL:https://sc.cpa/event/ssot110-25-surgents-understanding-and-managing-burnout-among-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T084249 CREATED:20250331T211308Z LAST-MODIFIED:20250401T032218Z UID:10004447-1751284800-1751284800@sc.cpa SUMMARY:(SSTX161/25) Surgent's Summary and Analysis of the Inflation Reduction Act of 2022 DESCRIPTION:Event Description\nThis program will cover the tax legislation embodied in the Inflation Reduction Act (IRA) in detail so that those attending can properly advise their clients if and how these various tax changes impact their individual and business planning. This comprehensive course will detail all of the relevant facets applicable to planning for both you and your clients. \nDesigned For\nAccounting and finance professionals who need to advise clients on this new legislation \nObjectives\nBe familiar with all aspects of the Inflation Reduction Act Advise clients regarding individual and business planning related to this legislation \nMajor Subjects\nThe 15% corporate tax 1% tax on the repurchase of corporate stock Enhancement of IRS services Prescription drug pricing reform\, including drug price negotiation Maximum out-of-pocket cap for Medicare beneficiaries Extension of Affordable Care Act subsidies for certain individuals whose household income exceeds 400% of the poverty line Clean energy and efficiency incentives for individuals Energy Efficient Home Improvement Credit Energy efficient commercial buildings deduction (Section 179D) Extensions\, increases\, and modifications of the New Energy Efficient Home Credit Clean Vehicle Credit – now available at point of sale – and credit for previously owned clean vehicles Qualified commercial clean vehicles Transfers of certain credits to an unrelated transferee Increase in Research Credit against payroll tax for small businesses \nInstructions\nNone URL:https://sc.cpa/event/sstx161-25-surgents-summary-and-analysis-of-the-inflation-reduction-act-of-2022/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR