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:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215014Z LAST-MODIFIED:20250401T035525Z UID:10004550-1751284800-1751284800@sc.cpa SUMMARY:(SSAA118/25) Surgent's Reviewing Audit Workpapers DESCRIPTION:Event Description\nAudit documentation provides the principal support for the independent auditor’s report. Therefore\, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case\, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAuditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level. \nObjectives\nDiscuss the importance documentation and how it fits in the overall audit quality process Discuss tips for an efficient workpaper review process that complies with professional standards Explain the roles that the various levels in the firm play in workpaper review Describe how the workpapers should be complete\, accurate\, and able to stand on their own. Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting \nMajor Subjects\nDocumentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement\, including before and after audit report date and report release \nInstructions\nNone URL:https://sc.cpa/event/ssaa118-25-surgents-reviewing-audit-workpapers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215211Z LAST-MODIFIED:20250401T041219Z UID:10004551-1751284800-1751284800@sc.cpa SUMMARY:(SSAA240/25) Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges DESCRIPTION:Event Description\nFor those entities who formerly recognized revenue under the guidance of Statement of Position 81-1\, Accounting for Performance of Construction-Type and Certain Production-Type Contracts (SOP 81-1/ASC 605-35)\, understanding the basics of Topic 606 is not enough. In order to effectively apply Topic 606\, you need a detailed understanding of how to recognize revenue over time under Topic 606’s Five-Step model.Even though Topic 606 is currently effective\, changes in business and contracts will always require the need to stay current on this topic. Now is the time to get the answers to your application questions. In this course we’ll explore Topic 606 from the perspective of entities that currently recognize revenue under SOP 81-1/ASC 605-35\, highlighting how the accounting for revenue recognition changed following the adoption of ASC Topic 606. Next\, the course will address challenging sections of the ASC 606 guidance such as identifying performance obligations and when and how you recognize revenue over time.Applying Topic 606 successfully to your long-term contracts is an ongoing exercise. This course will keep you up to date with the latest guidance and best practices in this critical area. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the challenges in applying Topic 606 to entities with long-term construction projects \nObjectives\nIdentify the five steps of Topic 606’s new revenue recognition model Determine the criteria that supports recognizing revenue over time under Topic 606 Apply Topic 606’s guidance in other areas of interest to entities currently using SOP 81-1 Recall best practices and lessons learned from others implementing Topic 606 \nMajor Subjects\nTopic 606’s five-step revenue recognition model Determining whether to recognize revenue over time or at a point in time under Topic 606 Other unique considerations in applying the five-step model for entities currently using SOP 81-1 Lessons learned and best practices from entities already adopting Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa240-25-surgents-revenue-recognition-for-long-term-construction-and-similar-contracts-topic-606-implementation-challenges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215212Z LAST-MODIFIED:20250401T050518Z UID:10004552-1751284800-1751284800@sc.cpa SUMMARY:(SSTX206/25) Surgent's Real Estate Tax Boot Camp DESCRIPTION:Event Description\nThis course is a `deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, holding\, managing\, constructing\, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation\, as well as historically difficult areas of the law like passive activity and at-risk rules. \nDesigned For\nAccounting and Financial Professionals who advise clients or their company on issues related to the acquisition\, holding\, management\, and disposition of real estate \nObjectives\nLearn how to determine the taxpayer’s basis in the property Learn the rules of real estate development Learn how the IRC taxes rental operations Learn how to calculate gain or loss on the sale of real estate Understand the complex rules of depreciation\, bonus depreciation\, and Section 179 Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate Understand the at-risk rules Understand the passive activity rules Understand the like-kind exchange rules \nMajor Subjects\nCoverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate \nInstructions\nNone URL:https://sc.cpa/event/sstx206-25-surgents-real-estate-tax-boot-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215217Z LAST-MODIFIED:20250401T050521Z UID:10004553-1751284800-1751284800@sc.cpa SUMMARY:(SSTX234/25) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation “tailor-made” for CPAs who either work for or represent construction contractors. \nDesigned For\nCPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income \nObjectives\nRecognize the impact recent tax legislation has had on the construction industry Identify when the cash method of accounting may be used for long-term contracts Recall the authoritative source of the Internal Revenue Code (IRC) impacting the construction industry in general and long-term contracts in particular Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction State how a contractor qualifies for the small contractor exemption and the advantages it presents the contractor Recognize the different methods of income recognition from long-term contracts available when the contractor qualifies for the small contractor exemption Identify the qualifications for the 10 percent deferral election Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts Recognize the five basic rules concerning cost allocation for tax purposes Recognize how the alternative minimum tax impacts the construction industry Identify ways to reduce the impact of the alternative minimum tax Recognize the issues involved with the look-back provisions Recognize the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry Recognize the key provisions of FIN 48 and how it specifically impacts the construction industry Identify the most commonly missed tax strategies for contractors \nMajor Subjects\nThe impact of recent legislation on the construction industry How to qualify for the small contractor exemption and its advantages to the taxpayer Options available to the small contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Sect 460 and large contractors How uninstalled materials impact taxation of contractors How the look-back rules impact contractors How the 10 percent method can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx234-25-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215218Z LAST-MODIFIED:20250401T050523Z UID:10004554-1751284800-1751284800@sc.cpa SUMMARY:(SSTX127/25) Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses DESCRIPTION:Event Description\nClients often ask their tax advisors whether they have the “best” pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another. \nDesigned For\nAny tax practitioner who will advise a business owner about selecting a pension plan for his or her business \nObjectives\nUnderstand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners Help clients evaluate pension plan options and select the best pension-planning option for them for 2023 and beyond\, based on changes made in the SECURE Act 2.0 \nMajor Subjects\nFactors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’s impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans \nInstructions\nNone URL:https://sc.cpa/event/sstx127-25-surgents-comparing-and-contrasting-retirement-plans-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215220Z LAST-MODIFIED:20250401T035016Z UID:10004555-1751284800-1751284800@sc.cpa SUMMARY:(SSTX185/25) Surgent's Max the Tax: Section 754 DESCRIPTION:Event Description\nTwo firms need expert help with Section 754\, and game participants are just the right people to assist. First\, partners at LMN\, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754. \nDesigned For\nAccounting professionals needing foundational information related to Section 754 \nObjectives\nDetermine the amount of a Section 754 basis step-up; Know how to allocate the basis step-up to the partnership’s assets; Know how a partnership makes a Section 754 election and reports it to the IRS \nMajor Subjects\nHow and why a partnership makes a 754 election; The effect of the 754 election when an interest in a partnership is sold or inherited; How the 754 election applies when a partnership makes a distribution of property to one or more of its partners; How to make the 754 basis adjustment \nInstructions\nNone URL:https://sc.cpa/event/sstx185-25-surgents-max-the-tax-section-754/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215310Z LAST-MODIFIED:20250401T022433Z UID:10004556-1751284800-1751284800@sc.cpa SUMMARY:(SSTE106/25) Surgent's Data Analytics Readiness Series: Formulas\, Named Ranges\, and Formula Auditing DESCRIPTION:Event Description\nThis one-hour course will introduce users to table functions in Excel and Power BI. Users will demonstrate an ability to apply and utilize named ranges and naming conventions to data. Specific focus will be given to common formulas and functions within Excel. Common pitfalls in formula implementation will be discussed. Users will utilize exercises alongside an instructor to practice formula and function skills.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Apply formulas to existing data and debug errors in formulas Understand the importance of naming conventions in Excel tables Understand the basic formula language and implementation guidance and be able to apply that guidance to common formulas used in data analytics \nMajor Subjects\nNamed ranges- how they help in creating formulas Naming conventions and why they are important What you need to know to master formulas How to audit your formulas to limit errors Exercises- formulas Named ranges How to enter a formula- best practices to improve skill levels \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste106-25-surgents-data-analytics-readiness-series-formulas-named-ranges-and-formula-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215311Z LAST-MODIFIED:20250401T044425Z UID:10004557-1751284800-1751284800@sc.cpa SUMMARY:(SSTX116/25) The Best S Corporation\, Limited Liability\, and Partnership Update Course by Surgent DESCRIPTION:Event Description\nThis year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers\, and this enlightening course delivers that information. You will learn invaluable strategies\, techniques\, innovative tax-planning concepts\, income-generating ideas\, and other planning opportunities available to S corporations\, partnerships\, LLCs\, and LLPs. In addition\, this course will discuss current trends and emerging issues\, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation. \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 business clients or employers \nObjectives\nUnderstand the major issues on which taxpayers and the IRS are in conflict Understand recent IRS guidance and legislation impacting pass-through entities \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Corporate Alternative Minimum Tax\, The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, and Prevailing Wage and Apprenticeship Requirements Principles and considerations for nonresident withholding\, composite payments\, and passthrough endity taxes Comprehensive coverage of the;SECURE 2.0 Act with a focus on provisions applicable to employers Retirements and redemptions: considerations for partnerships and S corporations Timely coverage of breaking tax legislation Schedules K-2 and K-3 reporting requirements\, including the 2022 domestic filing exception and Form 1116 exemption Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations\, with examples of how to calculate stock basis Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations\, partnerships\, limited liability companies\, and limited liability partnerships New Form 1099-K reporting requirements Bonus depreciation in 2023 Section 163(j) in 2023 Section 174 Research & Experimental Expenditures New FinCEN reporting requirements in 2024 Employee vs independent contractor considerations that companies should be aware of A review of like-kind exchange transactions under §1031 Special basis adjustments\, including comprehensive examples \nInstructions\nNone URL:https://sc.cpa/event/sstx116-25-the-best-s-corporation-limited-liability-and-partnership-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215314Z LAST-MODIFIED:20250401T043826Z UID:10004558-1751284800-1751284800@sc.cpa SUMMARY:(SSTX100/25) Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\nBe aware of fiduciary accounting principles Calculate Distributable Net Income and the income distribution deduction Prepare Form 1041 and Schedule K-1 \nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts; Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues; Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: Sect 461(l) Excess Business Loss Limitation\, NOL\, Sect 163(j) modifications\, new employer credits Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx100-25-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215316Z LAST-MODIFIED:20250401T035411Z UID:10004559-1751284800-1751284800@sc.cpa SUMMARY:(SSOT106/25) Surgent's Business Development: Referral Rally DESCRIPTION:Event Description\nParticipants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company’s vision to choosing the right contacts that will best lead to referrals for the struggling company. The game’s accompanying video\, “Business Development for Accounting and Other Professionals” provides additional reinforcement of the topics and learning objectives. \nDesigned For\nAccounting professionals needing to develop core business development skills\, including the importance of building their professional network \nObjectives\nBe familiar with ways to expand a client base through networking and referral sources; Understand how professionals differentiate their practice in a crowded field of competitors \nMajor Subjects\nNetworking organizations; Obtaining referral sources \nInstructions\nNone URL:https://sc.cpa/event/ssot106-25-surgents-business-development-referral-rally/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215410Z LAST-MODIFIED:20250401T045013Z UID:10004560-1751284800-1751284800@sc.cpa SUMMARY:(SSET107/25) Surgent's Surging Auditors: Daily Dilemmas DESCRIPTION:Event Description\nEthics are the hallmark of our profession\, and we must be uncompromising in our commitment to acting ethically. However\, many ethical dilemmas arise unexpectedly as we perform our daily tasks\, and challenge us\, as there often appears to be several ways forward. We need to decide which is the correct one. In this game\, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks\, the player navigates unexpected encounters with colleagues\, clients\, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries. \nDesigned For\nAccounting professionals in auditing who need to build skills or increase awareness in character\, integrity\, independence\, and objectivity. \nObjectives\nDemonstrate the importance of character\, integrity\, and serving the public interest Demonstrate the importance of independence\, objectivity\, and ethical behavior \nMajor Subjects\nThe importance of proper documentation of workpapers Meeting firm-mandated ethical requirements Independence issues related to client relationships Client engagement and entertainment Accurate and complete reporting of time \nInstructions\nNone URL:https://sc.cpa/event/sset107-25-surgents-surging-auditors-daily-dilemmas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215413Z LAST-MODIFIED:20250401T044712Z UID:10004561-1751284800-1751284800@sc.cpa SUMMARY:(SSAA250/25) Surgent's Management's Discussion and Analysis - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been\, and continues to be\, a primary focus area of the SEC when reviewing public company filings. In fact\, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the objectives and focus areas related to MD&A \nObjectives\nIdentify the SEC Regulation applicable to MD&A Recognize the primary objective and focus areas related to;MD&A Identify key information that should be included within a company’s MD&A Recognize the types of transactions that should be discussed in MD&A Identify methods to enhance the presentation of MD&A \nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area; Best practices offered by the SEC Comment letter examples pertaining to this area \nInstructions\nNone URL:https://sc.cpa/event/ssaa250-25-surgents-managements-discussion-and-analysis-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215509Z LAST-MODIFIED:20250401T024316Z UID:10004562-1751284800-1751284800@sc.cpa SUMMARY:(SSMG104/25) Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization DESCRIPTION:Event Description\nProbably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint\, proving why they are necessary for both for-profit and nonprofit businesses to achieve success. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nIdentify why customer service is just as important as compliance for profitability Understand how some organizations have achieved top performance in their industries See how good customer service is not about being right Realize why finance professionals have a bias toward compliance Identify what is wanted by the internal customers of the finance and accounting departments \nMajor Subjects\nWhy customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service \nInstructions\nNone URL:https://sc.cpa/event/ssmg104-25-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215613Z LAST-MODIFIED:20250401T040020Z UID:10004563-1751284800-1751284800@sc.cpa SUMMARY:(SSAA269/25) Surgent's Reporting Internal Control Deficiencies Under the Yellow Book DESCRIPTION:Event Description\nThe Yellow Book contains performance and reporting requirements related to internal control deficiencies. This course is designed to help you understand these requirements and excel in applying them. We will also examine where the auditor draws the line as to whether an internal control deficiency is a significant deficiency or a material weakness. \nDesigned For\nYellow Book auditors and auditees \nObjectives\nObtain a thorough working knowledge of the Yellow Book requirements related to internal control deficiencies Understand the thought process an auditor uses for developing and writing a Yellow Book internal control finding \nMajor Subjects\nThe Yellow Book performance and reporting requirements related to internal control deficiencies Evaluating whether an internal control deficiency should be reported as a significant deficiency or a material weakness How the auditor develops the criteria\, condition\, cause\, and effect elements of a Yellow Book finding \nInstructions\nNone URL:https://sc.cpa/event/ssaa269-25-surgents-reporting-internal-control-deficiencies-under-the-yellow-book/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215615Z LAST-MODIFIED:20250401T041814Z UID:10004564-1751284800-1751284800@sc.cpa SUMMARY:(SSTX153/25) Surgent's This Year's Top Tax and Financial-Planning Ideas DESCRIPTION:Event Description\nWith tax rates for individuals\, estates and trusts changing\, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\nUnderstand changes to tax law affecting individual taxpayers through the present Identify strategies that are effective following estate and gift tax changes \nMajor Subjects\nTimely coverage of breaking tax legislation\, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of; the mechanics and practical considerations of Donor Advised Funds Virtual currency\, including new Notices 2023-34 and 2023-27 An update on income tax and estate-planning ideas\, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx153-25-surgents-this-years-top-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215616Z LAST-MODIFIED:20250401T033914Z UID:10004565-1751284800-1751284800@sc.cpa SUMMARY:(SSAA281/25) Surgent's Small-Business Accounting\, Audit\, and Attest Update DESCRIPTION:Event Description\nSpecifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, compilation\, and review standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice. \nDesigned For\nPractitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters’ activities and professional guidance \nObjectives\nReview recently issued accounting and non-audit attestation pronouncements\, including PCC activities Identify implementation best practices for ASC 842 Be aware of other important AICPA guidance affecting small and medium-sized business practitioners \nMajor Subjects\nSmall and medium-sized business-related ASUs\, including recent PCC activities Practice guidance on implementing ASC 842\, Leases Recently issued AICPA standards Engagement quality update \nInstructions\nNone URL:https://sc.cpa/event/ssaa281-25-surgents-small-business-accounting-audit-and-attest-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215618Z LAST-MODIFIED:20250401T044413Z UID:10004566-1751284800-1751284800@sc.cpa SUMMARY:(SSTE120/25) Surgent's Power Query Series: Use Cases DESCRIPTION:Event Description\nThis course presents five use cases for specific data issues a user may encounter in Power Query (Excel version). Through hands-on examples\, users are guided through the process of overcoming each of these issues.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the tenth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\nUnderstand five specific data issues that may come up in the data cleaning process\, and how to solve them \nMajor Subjects\nRemoving unwanted characters from a data set All data appears in one column Two categories appear in one column Extracting useful information from inconsistent data (Text Analytics) Have a sub-header that is in a row and should be in a column Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste120-25-surgents-power-query-series-use-cases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215620Z LAST-MODIFIED:20250401T034912Z UID:10004567-1751284800-1751284800@sc.cpa SUMMARY:(SSAA163/25) Surgent's Non-GAAP Financial Statement Options: Cash\, Modified Cash\, and Tax Basis DESCRIPTION:Event Description\nFor many businesses\, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application on preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements\, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements. \nDesigned For\nPractitioners and staff involved with the preparation of cash and tax basis financial statements \nObjectives\nReview the limited authoritative and non-authoritative literature covering special purpose frameworks Learn how to prepare SPF financial statements using the cash\, modified cash\, and tax basis of accounting Be aware of SPF accounting and presentation issues Review the disclosure requirements for SPF financial statements \nMajor Subjects\nAn introduction to special purpose frameworks Authoritative and non-authoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework; FRF for SMEs TM \nInstructions\nNone URL:https://sc.cpa/event/ssaa163-25-surgents-non-gaap-financial-statement-options-cash-modified-cash-and-tax-basis/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215710Z LAST-MODIFIED:20250401T045623Z UID:10004568-1751284800-1751284800@sc.cpa SUMMARY:(SSAA235/25) Surgent's Introduction to Forensic Accounting DESCRIPTION:Event Description\nForensic accounting encompasses fraud investigation and prevention\, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness\, to litigation consultant and bankruptcy trustee. As our economy grows more complex\, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however\, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting\, coupled with their investigative skills\, to explain to clients\, courts\, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates\, as well as a host of other services. \nDesigned For\nAccountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables \nObjectives\nUnderstand the various roles and requirements of forensic accountants Recognize the skills that forensic accountants use in fraud investigation\, in bankruptcy proceedings\, and in litigation support roles Understand the formal training and certifications available in forensic accounting \nMajor Subjects\nReview of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa235-25-surgents-introduction-to-forensic-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215721Z LAST-MODIFIED:20250401T052221Z UID:10004569-1751284800-1751284800@sc.cpa SUMMARY:(SSTX164/25) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange \nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx164-25-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215817Z LAST-MODIFIED:20250401T033026Z UID:10004570-1751284800-1751284800@sc.cpa SUMMARY:(SSAA218/25) Surgent's The CMA's Guide to Project Management DESCRIPTION:Event Description\nA significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member\, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls\, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of\, and comfort with\, the steps and skills needed for success. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers and managers \nObjectives\nUnderstand the process of project management Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning\, implementing\, controlling\, and when necessary\, modifying the project. Identify traps that frequently occur\, and steps to manage through them; Find references for further research \nMajor Subjects\nEstablishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools\, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations \nInstructions\nNone URL:https://sc.cpa/event/ssaa218-25-surgents-the-cmas-guide-to-project-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215822Z LAST-MODIFIED:20250401T054322Z UID:10004571-1751284800-1751284800@sc.cpa SUMMARY:(SSTX136/25) Surgent's Food\, Beverage\, and Entertainment Expensing DESCRIPTION:Event Description\nThe IRS has recently issued final regulations regarding the TCJA’s elimination of the deduction for expenditures related to entertainment\, amusement\, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also addressed the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. Due to the pandemic\, Congress changed the rules for 2021 and 2022 to allow for 100% deductibility for meals. To effectively advise clients\, it is imperative for tax practitioners to understand these rules and be updated on the latest guidance. \nDesigned For\nTax practitioners who anticipate advising clients with respect to employer meals and entertainment expenditures \nObjectives\nUnderstand the new rules relating to the deductibility of expenses associated with meals\, entertainment\, and food and beverages that employers provide to employees \nMajor Subjects\nSpecial rules for 2021 and 2022 allow 100% deductibility for meals IRS rules relating to the nondeductibility of activities considered entertainment or amusement What constitutes entertainment for tax purposes? When are meals deductible and at what rate once the special rules applicable to 2021 and 2022 no longer apply When employers may deduct food and beverages provided to employees Special rules for per diem meal payments for 2021 and 2022 \nInstructions\nNone URL:https://sc.cpa/event/sstx136-25-surgents-food-beverage-and-entertainment-expensing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215910Z LAST-MODIFIED:20250401T053221Z UID:10004572-1751284800-1751284800@sc.cpa SUMMARY:(SSTX235/25) Surgent's The Complete Trust Workshop DESCRIPTION:Event Description\nThe use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts\, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation. \nDesigned For\nAccounting and Financial Professionals who wish to have a complete understanding of the various uses of trusts \nObjectives\nIdentify the areas of trusts in connection with disability\, charity\, life insurance\, leveraging gifts\, principal residences\, and minors Understand the role played by a marital deduction trust and a credit shelter bypass trust Explain how trusts may protect assets and perpetuate family wealth over multiple generations \nMajor Subjects\nTimely coverage of breaking tax legislation Guide to legislative changes and their impact on trust planning Introduction to trusts with emphasis on typical provisions Revocable living trusts Common testamentary trust arrangements — Bypass trusts\, QTIP trusts\, and other marital trusts Asset protection trusts Sophisticated trusts for estate planning and asset transfer — GRATs\, GRUTs\, and QPRTs Charitable trusts — Charitable remainder trusts\, charitable lead trusts\, and pooled income funds Irrevocable life insurance trusts Medicaid trusts: special needs and Miller Trusts for minors — Sections 2503(b) and 2503(c)\, and other trusts Dynasty trusts Section 461(l) as applied to trusts and estates Trusts to hold S corporation stock Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions \nInstructions\nNone URL:https://sc.cpa/event/sstx235-25-surgents-the-complete-trust-workshop/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215914Z LAST-MODIFIED:20250401T040217Z UID:10004573-1751284800-1751284800@sc.cpa SUMMARY:(SSTX260/25) Surgent's Weekly Expert Hour (Original Air Date: 9/09/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives \nInstructions\nNone URL:https://sc.cpa/event/sstx260-25-surgents-weekly-expert-hour-original-air-date-9-09-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T215916Z LAST-MODIFIED:20250401T041815Z UID:10004574-1751284800-1751284800@sc.cpa SUMMARY:(SSTE111/25) Surgent's Data Analytics Readiness Series: Advanced Formulas- Array Formulas and DAX Formulas DESCRIPTION:Event Description\nThis one-hour data analytics course will introduce formula arrays and DAX formulas to users in Power BI and Excel. Users will learn the skills to create and evaluate array formulas and DAX formulas. An understanding of implicit or explicit intersections and measures within the formulas will be developed. Users will apply the understanding to data and work alongside the instructor to create calculated columns in Power Pivot using DAX formulas and array formulas.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst; Understand the basic requirements to create array and DAX formulas using Power BI and Excel Understand how DAX formulas relate to calculated columns and how they can be created within calculated columns Apply understanding of DAX formulas to create calculated columns using Power Pivot \nMajor Subjects\nKey to understanding array formulas is Implicit Intersection How to enter and evaluate an array formula Examples- array and DAX formulas Array formulas- Implicit Intersection Understanding DAX formulas Calculated columns and measures Evaluation context Context transition Implicit vs explicit measures Examples- DAX formulas Creating a calculated column in Power Pivot \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste111-25-surgents-data-analytics-readiness-series-advanced-formulas-array-formulas-and-dax-formulas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T220012Z LAST-MODIFIED:20250401T040017Z UID:10004575-1751284800-1751284800@sc.cpa SUMMARY:(SSTX226/25) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\nIdentify who is entitled to retirement benefits and in what amounts Identify factors to consider in determining when to take benefits Discuss taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage \nMajor Subjects\nLegislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?; Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62\, 66\, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare\, Part D prescription drugs: what retirees need to know \nInstructions\nNone URL:https://sc.cpa/event/sstx226-25-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T220109Z LAST-MODIFIED:20250401T024833Z UID:10004576-1751284800-1751284800@sc.cpa SUMMARY:(SSAA278/25) Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures DESCRIPTION:Event Description\nThis course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures \nObjectives\nIdentify the SEC Regulation applicable to MD&A Recognize the primary objective and focus areas related to;MD&A Identify key information that should be included within a company’s MD&A Recognize the types of transactions that should be discussed in MD&A Identify methods to enhance the presentation of MD&A \nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures \nInstructions\nNone URL:https://sc.cpa/event/ssaa278-25-surgents-sec-hot-topics-mda-and-non-gaap-financial-measures/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T220114Z LAST-MODIFIED:20250401T043519Z UID:10004577-1751284800-1751284800@sc.cpa SUMMARY:(SSTX195/25) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThis course is a great foundation to introduce new preparers to tax rules related to business returns. The course provides new staff coverage of tax areas affecting all business entities\, providing staff training which they may carry to other business entity returns. Such business tax topics include the sale of assets used in any trade or business (Form 4797)\, depreciation (Form 4562)\, deductible vs. non-deductible items\, and the basics of uniform capitalization. The objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a complicated federal corporate income tax return. It is a hands-on\, practical course in filling out most tax forms\, with extra emphasis on form changes due to new tax law. \nDesigned For\nNew staff and paraprofessionals involved in return preparation \nObjectives\nDevelop an understanding of basic preparation principles which affect all business entities Learn in detail about the preparation of a Form 1120\, and Schedule M-1 Understand the proper treatment of trial balance entries into Form 1120 \nMajor Subjects\nPreparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return The importance of Schedule M-1\, including many adjustments in reconciling book income to tax income\, and items preparation staff may look for on all business returns. Learn to self-review New tax-planning strategies for depreciation deductions\, including changes to §179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation Methods of accounting — Application and choices In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses — including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of many common business deductions; which are deductible and which are M-1 items? How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And much more \nInstructions\nNone URL:https://sc.cpa/event/sstx195-25-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T220115Z LAST-MODIFIED:20250401T024823Z UID:10004578-1751284800-1751284800@sc.cpa SUMMARY:(SSAA227/25) Surgent's IA Module 3 -- Critical Knowledge Foundations for Internal Auditors: Governance\, Risk Management\, and Control (GRC) DESCRIPTION:Event Description\nThe definition of Internal Auditing promulgated by The Institute of Internal Auditors (IIA) speaks to the critical areas of value adding coverage and services Internal Auditors can and must bring to their organizations. These include the key areas of: governance\, risk management\, and (internal) control (GRC). Internal auditors play vital assurance and consulting roles for organizations and their stakeholders. The significant reliance placed on internal auditors by organizational management teams\, boards of directors/audit committees\, external auditors\, regulators\, and other key stakeholders\, cannot be overstated. An integral component in supporting these roles are the knowledge foundations that auditors bring to the fore in applying their technical and analytical skills when assessing core areas of organizational governance; risk management (including fraud related risk management); compliance; and (internal) control (GRC). This course lays the critical foundation for strengthening the knowledge base of auditors at all levels in these critical areas of organizational GRC processes and performance. \nDesigned For\nInternal audit (IA) professionals at all levels\, including consultants providing IA outsourcing\, co-sourcing and/or related services; and external auditors providing IA services and/ or who coordinate coverage with\, and place reliance on\, the work of IAs. \nObjectives\nIdentify the core roles and responsibilities of Internal Auditors with regard to organizational governance\, risk management\, and controls (GRC) Strengthen understanding of major IIA and COSO GRC guidance and frameworks Clarify distinctions and expectations of internal auditors regarding regulatory compliance and internal control assurance Expand knowledge of GRC principles\, concepts\, and practical audit application and integration strategies \nMajor Subjects\nGovernance\, Risk Management\, and Compliance/Control (GRC); Internal Auditor’s positioning\, roles\, and responsibilities IIA GRC guidance overview COSO (Committee of Sponsoring Organizations) history\, guidance\, and frameworks overviews Critical knowledge foundations and fundamentals: Governance Risk Management/Enterprise Risk Management (ERM) Internal Control Compliance Fraud Deterrence/Fraud Risk Management IT/Cyber security risks/controls Effective GRC coverage related alignment/integration opportunities and strategies for IAs Industry specific guidance/ considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa227-25-surgents-ia-module-3-critical-knowledge-foundations-for-internal-auditors-governance-risk-management-and-control-grc/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T220840 CREATED:20250331T220214Z LAST-MODIFIED:20250528T152004Z UID:10004579-1751284800-1751284800@sc.cpa SUMMARY:(SSAA143/25) Surgent's Accounting for Guarantees DESCRIPTION:Event Description\nGuarantees are often included within certain purchase agreements\, sales agreements\, commercial agreements\, and many other types of agreements. This course provides an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460. \nDesigned For\nCPAs in need of an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. \nObjectives\nIdentify the primary types of guarantees Recognize the guarantees that are within the scope of ASC Topic 460 Identify the recognition\, measurement\, and subsequent measurement requirements of guarantees Recognize key disclosure requirements for guarantees \nMajor Subjects\nOverview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees \nInstructions\nNone URL:https://sc.cpa/event/ssaa143-25-surgents-accounting-for-guarantees/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR