BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART: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:20260404T014058 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:20260404T014058 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:20260404T014058 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:20260404T014058 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:20260404T014058 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:20260404T014058 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220219Z LAST-MODIFIED:20250401T030523Z UID:10004580-1751284800-1751284800@sc.cpa SUMMARY:(SSTX202/25) Surgent's Select Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate planning \nObjectives\nUnderstand various documents used in estate planning Identify use of trusts and other financial arrangements Know what issues clients confront\, and potential solutions \nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx202-25-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220222Z LAST-MODIFIED:20250401T033519Z UID:10004581-1751284800-1751284800@sc.cpa SUMMARY:(SSAA133/25) Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees DESCRIPTION:Event Description\nThe effective date for ASU 2016-02\, Leases (Topic 842) is finally here. The new standard eliminates one of the largest forms of off-balance sheet accounting and requires most leases to be brought onto the balance sheet irrespective of their classification as either financing or operating. The new guidance in ASC 842 also makes other changes in lease accounting for both lessees and lessors. This course will discuss the impact of these changing standards on both lessees and lessors and discusses recently issued updates to ASC 842. Now is time to get up to date on all that is going on with regard to lease accounting. \nDesigned For\nPracticing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements \nObjectives\nIdentify finance lease transactions\, including both lessor and lessee perspectives Understand the proper accounting and financial reporting treatment for operating and finance leases Describe how lessor accounting is influenced by revenue recognition and measurement concepts Explain important transition issues from the current to new standards \nMajor Subjects\nOutcomes of the recent FASB and IASB Joint Project related to Leases Differentiating between accounting and reporting requirements for operating and finance leases Evaluating possible material misstatement related to lease recognition\, measurement\, presentation and disclosure \nInstructions\nNone URL:https://sc.cpa/event/ssaa133-25-surgents-lease-accounting-the-impact-of-changing-standards-on-both-lessors-and-lessees/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220223Z LAST-MODIFIED:20250401T033112Z UID:10004582-1751284800-1751284800@sc.cpa SUMMARY:(SSOT141/25) Surgent's Professional Email Writing Basics DESCRIPTION:Event Description\nWritten business communication provides a structured\, documented\, and efficient way to convey information\, make decisions and collaborate across various business functions. It ensures clarity\, consistency\, and professionalism in all interactions.Well-crafted e-mails reflect positively on your executive presence. Mastery can enhance your reputation and credibility as well as lead to opportunities for career advancement.In this course\, you will learn how to incorporate strategies to articulate your ideas\, instructions\, and messages with precision. This reduces the likelihood of misunderstandings\, errors\, and confusion and provides a framework for your business success. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve written communication in business. \nObjectives\nRecognize and identify habits that elevate every message Understand rules of email etiquette to enhance professionalism Know how to identify desired outcomes to match content and method of communication \nMajor Subjects\nCreate clear and concise email communication and utilize protocols that support and enhance your professionalism Best practices for excellent email etiquette Types of subject lines to avoid Subject line structure for maximum impact Creating effective greetings and sign offs When and how to use cc/bcc fields to avoid conflict and enhance connection Elevated out of office reply messages How to best convey the proper tone Avoiding common pitfalls How to handle misunderstandings and mishaps Examination of when to use text\, instant messaging\, or phone call instead of email Synthesizing ideas and using efficient methods of writing Creating concise email strings \nInstructions\nNone URL:https://sc.cpa/event/ssot141-25-surgents-professional-email-writing-basics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220314Z LAST-MODIFIED:20250401T031211Z UID:10004583-1751284800-1751284800@sc.cpa SUMMARY:(SSTX239/25) Surgent's Tax Forms Boot Camp: LLCs\, Partnerships\, and S Corporations DESCRIPTION:Event Description\nThe course provides a comprehensive\, hands-on\, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns\, along with the underlying laws\, regulations\, etc. The course uses the basic concepts underlying the two main types of business returns: 1120-S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nLearn in detail about the preparation of Form 1120-S\, Schedules M-1\, K\, and K-1 Learn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1 Identify and handle commonly found S corporation and partnership tax issues \nMajor Subjects\nCompare and contrast the tax consequences\, opportunities\, and pitfalls of operating a business as a partnership\, LLC\, or S corporation; Reporting requirements and filing exceptions for Schedules K-2 and K-3; Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations; Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation\, stock basis\, and loss limitation issues; Recognize and properly handle special pass-through items of income and expense; Accurately prepare S corporation returns and reconcile book income to taxable income; Accurately prepare partnership returns and reconcile book income to taxable income; What the transactional method entails and how to report partners’ capital accounts under this method; Properly handle the tax treatment of distributions to shareholders\, partners\, or members; Understand the special restrictions and sanctions for tax year-end selection; Review the basics of partnership and LLC formation and basis calculation; Self-employment tax or NOT\, for each entity; Filling in K-1s correctly for S corporations\, partnerships\, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content; The most frequently used forms and schedules\, including some form oddities \nInstructions\nNone URL:https://sc.cpa/event/sstx239-25-surgents-tax-forms-boot-camp-llcs-partnerships-and-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220404Z LAST-MODIFIED:20250401T043618Z UID:10004584-1751284800-1751284800@sc.cpa SUMMARY:(SSTX265/25) Surgent's Weekly Expert Hour (Original Air Date: 8/05/21) 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\nTax basis capital account reporting required for 2020 and after Tax Pro Account QR codes attached to IRS notices 1031 exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx265-25-surgents-weekly-expert-hour-original-air-date-8-05-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220406Z LAST-MODIFIED:20250401T043623Z UID:10004585-1751284800-1751284800@sc.cpa SUMMARY:(SSAA189/25) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nIn order to prepare accurate and effective not-for-profit financial statements\, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements\, illustrates how the requirements manifest in the financial statements\, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits\, including revenue recognition\, contributions\, and leases. The course materials utilize a highly illustrative and innovative format\, including over 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nObtain a working knowledge of the not-for-profit requirements contained in ASU No. 2016-14 and ASU No. 2018-08 Skillfully prepare a not-for-profit’s financial statements through superior knowledge of accounting and reporting requirements Effectively apply today’s core not-for-profit accounting requirements while also preparing for changes coming in the area of leases \nMajor Subjects\nThe key requirements\, options\, and disclosures related to each of the basic financial statements How the reporting of functional and natural expense information has changed The new requirements related to providing liquidity and availability of financial assets information The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general How the new lease requirements (ASU No. 2016-02\, Leases) impact not-for-profits Core not-for-profit accounting requirements related to contributions\, promises to give\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa189-25-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220408Z LAST-MODIFIED:20250401T042510Z UID:10004586-1751284800-1751284800@sc.cpa SUMMARY:(SSAA196/25) Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review all recently issued FASB updates\, with a focus on those related to leases (ASC 842)\, and credit losses (ASC 326)\, which will impact virtually all companies. The course will address other challenging areas of accounting\, such as accounting for income taxes and for debt instruments. Lastly\, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB’s technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies. \nDesigned For\nSmall and medium-sized practicing 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\nBe familiar with recent private company standard setting activities Review recently issued FASB Accounting Standards Updates that relate to small and medium-sized businesses Review the FASB’s recently issued lease accounting standard Understand the changes coming with the FASB’s new credit losses standard Be aware of other important practice matters Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326\, Credit Losses Accounting for income taxes Accounting for debt instruments \nInstructions\nNone URL:https://sc.cpa/event/ssaa196-25-surgents-fasb-update-for-small-and-medium-sized-businesses-a-practical-implementation-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220507Z LAST-MODIFIED:20250401T043710Z UID:10004587-1751284800-1751284800@sc.cpa SUMMARY:(SSAA142/25) Surgent's Data Analytics for Accountants and Financial Managers DESCRIPTION:Event Description\nData analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately\, a number of these attempts fail due to poor planning/preparation and a lack of commitment\, training\, and clear vision of the program’s goals. Today there is no shortage of data\, but relatively few organizations have established an environment and ongoing process to isolate\, capture\, analyze\, and convert data into actionable information. At times\, even organizations that are employing leading-edge analytics are doing it with traditional\, limited sets of data.This session explores how an organization can successfully become data driven. The discussion includes numerous examples demonstrating how accounting and financial professionals can build upon their current analytical skills to better perform traditional tasks and assume a role as a business partner with others in their organization. The program is aimed to assist those just beginning the journey\, as well as those who want to test their current efforts or are considering the need for a restart. In addition to discussing a number of analytical tools\, including available software\, lists of reference books and next-level software are provided. This program continues to build upon the Controllership Update Series. \nDesigned For\nPublic\, private\, and nonprofit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nDetermine the current state of data analytics within an organization and provide a sound foundation to assist an organization in becoming data driven Identify common uses of analytics in organizations today and introduce expanded sources of data for analysis Explore numerous statistical and software tools that are readily available and review and improve current KPIs in an organization Offer a list of specific areas where financial professionals can add significant value\, through data analytics both today and in the future and provide references for future research by the participant \nMajor Subjects\nDefinition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources Statistical tools\, including median\, mode\, moving average\, ratio analysis\, Pareto analysis\, trend analysis\, regression\, z-score\, and simulation Software tools that are readily available and can assist in visually exploring data\, expanding the scope of available data\, as well as collecting\, analyzing\, and presenting results Specific ideas for using data analytics for accountants and financial managers\, including current examples and areas for further consideration Lists of readings and next-level software for a participant’s future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa142-25-surgents-data-analytics-for-accountants-and-financial-managers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220512Z LAST-MODIFIED:20250401T025938Z UID:10004588-1751284800-1751284800@sc.cpa SUMMARY:(SSTX207/25) Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes DESCRIPTION:Event Description\nMany business owner clients wish to minimize their Social Security and self-employment tax liabilities. This course provides tax practitioners with the background to understand what kinds of income constitute self-employment income and earned income. It covers strategies that can be used to reduce clients’ exposure to the self-employment tax and Social Security tax. \nDesigned For\nTax practitioners who advise clients with regard to their self-employment tax liability \nObjectives\nDetermine when avoiding earned income/SE income works favorably for the client Understand how hiring a spouse and/or child helps reduce self-employment tax Differentiate between income treated as self- employment income and income that is not self-employment income \nMajor Subjects\nSection 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner’s health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual’s exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income \nInstructions\nNone URL:https://sc.cpa/event/sstx207-25-surgents-reducing-a-business-owner-clients-exposure-to-social-security-and-self-employment-taxes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220611Z LAST-MODIFIED:20250401T044122Z UID:10004589-1751284800-1751284800@sc.cpa SUMMARY:(SSAA152/25) Surgent's Annual Auditing Update DESCRIPTION:Event Description\nDesigned for accounting\, audit\, and attestation practitioners at all levels in both public accounting and business and industry\, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards\, including a discussion of SAS 142\, effective for 2022 audits\, and SASs 143-145\, effective for 2023 audits. The course also covers recent activity by the AICPA’s Professional Ethics Executive Committee related to the AICPA’s Code of Professional Conduct\, as well as proposed updates to the AICPA’s quality management standards. Lastly\, the course will provide an update on the status of the AICPA’s enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance. \nDesigned For\nAccounting and attestation practitioners at all levels in both public accounting and private industry \nObjectives\nIdentify and understand the requirements of recently issued SASs Recall the key provisions of Code of Conduct updates Identify key elements of the AICPA’s new guidance on quality management Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality \nMajor Subjects\nAICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence\, SAS 142\, effective for years ended December 31\, 2022 Discussion of new standards on auditing accounting estimates\, use of specialists\, and the risk assessment process\, SASs 143 & 145\, effective for years ended December 31\, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance \nInstructions\nNone URL:https://sc.cpa/event/ssaa152-25-surgents-annual-auditing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220623Z LAST-MODIFIED:20250401T051619Z UID:10004590-1751284800-1751284800@sc.cpa SUMMARY:(SSAA182/25) Surgent's Data Analytics Toolkit - Tools and Applications DESCRIPTION:Event Description\nThere is no shortage of data\, but relatively few organizations have an environment and process to isolate\, capture\, analyze\, and convert data into actionable information. Too often\, we collect as much data as possible\, continue to use historic measurements\, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered\, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion\, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way\, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, Controllers\, Auditors and Managers \nObjectives\nDetermine and expand the current use of data analytics within an organization Identify common uses of analytics in organizations today. Improve financial staff’s core activities (measuring\, reporting\, budgeting\, and forecasting) through data analytics Understand traditional and non-traditional sources of data for analysis Explore and isolate applications for numerous statistical and software tools that are readily available Recognize specific areas where financial professionals add significant value using data analytics\, either now or in the future \nMajor Subjects\nDefinition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools\, including Median\, Mode\, Moving average\, Ratio analysis\, Pareto analysis\, Rolling forecast\, Mission-based budgeting\, Trend analysis\, Regression\, Z-Score (public and private organizations)\, and Simulation Analytical techniques\, including Brainstorming\, Mind mapping\, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data\, as well as collecting\, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics\, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’s future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa182-25-surgents-data-analytics-toolkit-tools-and-applications/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220628Z LAST-MODIFIED:20250401T034515Z UID:10004591-1751284800-1751284800@sc.cpa SUMMARY:(SSAA200/25) Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us DESCRIPTION:Event Description\nThis course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo\, who was an integral part of this case.This is the fourth of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn from a real-life fraud case to understand how to detect and prevent fraud in their organizations \nObjectives\nUnderstand the circumstances surrounding Rita Crundwell’s municipal fraud Use the lessons learned from that case to understand some of the characteristics of an effective internal fraud program \nMajor Subjects\nBackground of the Dixon\, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case \nInstructions\nNone URL:https://sc.cpa/event/ssaa200-25-surgents-lessons-learned-what-a-53-million-fraud-can-teach-us/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220715Z LAST-MODIFIED:20250401T022134Z UID:10004592-1751284800-1751284800@sc.cpa SUMMARY:(SSAA275/25) Surgent's Surging Auditors: Internal Out of Control DESCRIPTION:Event Description\nIn this hands-on game\, participants are helping to prepare an internal control testing plan for Home D‚cor & More (HDM). They must assess controls related to HDM’s inventory cycle to determine which financial statement assertions each control satisfies\, the quality of the control’s design\, and whether there is adequate segregation of duties. Then\, they will complete the HDM control testing plan\, including the level of reliance to place on each control and the test of control methods. Each participant wants to be spot-on with the evaluation before submitting the information to a manager for feedback. \nDesigned For\nAccounting and financial service professionals needing a refresher on internal control testing plans and related standards \nObjectives\nExplain the professional standards related to and rationale for understanding and testing internal controls; Discuss the professional standards related to testing controls for operating effectiveness; Illustrate the appropriate level of linkage between the work performed in testing internal controls\, control reliance and reporting on internal controls; Identify impact of a control reliance strategy on the detailed audit plan \nMajor Subjects\nRefresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls; Responses when deviations are discovered in the design or operating effectiveness of internal control< \nInstructions\nNone URL:https://sc.cpa/event/ssaa275-25-surgents-surging-auditors-internal-out-of-control/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220806Z LAST-MODIFIED:20250401T034613Z UID:10004593-1751284800-1751284800@sc.cpa SUMMARY:(SSAA122/25) Surgent's Performing Effective Accounting Research DESCRIPTION:Event Description\nFinancial accounting can be complex. An integral part of a senior associate’s job responsibilities is to perform effective and efficient research using the FASB’s Accounting Standards Codification (ASC). In this session\, participants will be introduced to the ASC\, including how it is structured\, organized\, and updated. They will also learn about other information that can be accessed from the ASC. Next\, the session will cover best practices for effective research using the ASC\, including the ASC’s search functionality and other tools that will make accounting research easier to perform. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\nDetermine the sources of authoritative U.S. GAAP Recall FASB Research and information sources Identify the structure of the Accounting Standards Codification Recall how to perform research with the ASC \nMajor Subjects\nStructure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research \nInstructions\nNone URL:https://sc.cpa/event/ssaa122-25-surgents-performing-effective-accounting-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220808Z LAST-MODIFIED:20250401T034616Z UID:10004594-1751284800-1751284800@sc.cpa SUMMARY:(SSAA248/25) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 11/30/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa248-25-surgents-monthly-accounting-and-auditing-update-original-air-date-11-30-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220911Z LAST-MODIFIED:20250401T034622Z UID:10004595-1751284800-1751284800@sc.cpa SUMMARY:(SSAA173/25) Surgent's Technology Trends and Risks of Interest to CPAs DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation(RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools. In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cyber-security risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review the newly issued guidance on audit evidence found in SAS 142\, which guides our use of technology on our professional engagements. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors Discuss SAS 142 and how it applies to the new audit methodologies using technology Explain how auditors are integrating audit data analytics into the audit process \nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa173-25-surgents-technology-trends-and-risks-of-interest-to-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T220914Z LAST-MODIFIED:20250401T034624Z UID:10004596-1751284800-1751284800@sc.cpa SUMMARY:(SSAA160/25) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the leasing standard and other standards looming\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues \nMajor Subjects\nLessons learned (and lessons remaining) from the implementation of GASB No. 87\, Leases How governments can prepare for and implement GASB No. 96\, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards \nInstructions\nNone URL:https://sc.cpa/event/ssaa160-25-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221012Z LAST-MODIFIED:20250401T034630Z UID:10004597-1751284800-1751284800@sc.cpa SUMMARY:(SSAA284/25) Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\nList the key steps in the revenue recognition model Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition Identify some of the key differences between ASC Topic 606 and IFRS 15 List the key steps in the acquisition method for business combinations Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations Identify some of the key differences between ASC Topic 805 and IFRS 3 \nMajor Subjects\nDetermining the acquisition date Recognizing and measuring the identifiable assets acquired\, the liabilities assumed\, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa284-25-surgents-u-s-gaap-vs-ifrs-rev-rec-business-combinations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221014Z LAST-MODIFIED:20250401T030601Z UID:10004598-1751284800-1751284800@sc.cpa SUMMARY:(SSTE115/25) Surgent's Power BI Desktop: DAX Formulas\, Reporting\, and Visualizations DESCRIPTION:Event Description\nPower BI Desktop is the authoring tool for the Power BI Ecosystem and is an essential component of the Power BI ecosystem. Power BI Desktop is a free application that is available for download.This one-hour course will demonstrate the capabilities of Power BI Desktop as your company continues its journey to increasing its data skills and data literacy. \nDesigned For\nAnyone who wants to continue their data analytics journey with the data authoring tool of the Power BI Ecosystem – Power BI Desktop \nObjectives\nUnderstand where to find Power Query and Power Pivot in the PBI Desktop interface Be familiar with DAX (Data Analysis Expression) functions designed to work with a data model Explain the types of functions in DAX Understand data visualization – curated visualization for data storytelling Be familiar with AI visuals for exploratory analysis \nMajor Subjects\nDemonstration in Power BI Desktop of the following data tools: Power Query\, Power Pivot\, and Power View Skills demonstrated: DAX\, data visualizations including AI visuals\, and data storytelling Demonstration of DAX function types: Aggregation\, Iterator\, CALCULATE\, CALCULATE Modifiers\, Time Intelligence\, Ranking\, and Percentages Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis \nInstructions\nNone URL:https://sc.cpa/event/sste115-25-surgents-power-bi-desktop-dax-formulas-reporting-and-visualizations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221015Z LAST-MODIFIED:20250401T034706Z UID:10004599-1751284800-1751284800@sc.cpa SUMMARY:(SSTX303/25) Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and;6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022 \nInstructions\nNone URL:https://sc.cpa/event/sstx303-25-surgents-weekly-expert-hour-original-air-date-1-06-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221017Z LAST-MODIFIED:20250401T025344Z UID:10004600-1751284800-1751284800@sc.cpa SUMMARY:(SSAA155/25) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nPrepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’s not-for-profit accounting and reporting requirements \nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa155-25-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221020Z LAST-MODIFIED:20250401T034713Z UID:10004601-1751284800-1751284800@sc.cpa SUMMARY:(SSTE128/25) Surgent's Power Query Series: More Transformations and Load Options DESCRIPTION:Event Description\nPower Query (Excel version) offers a wide range of transformation options. This course uses hands-on exercises to explore the data transformation process\, focusing on data cleaning and data enrichment. In addition\, this course explains query loading options and processes. 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 sixth 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 loading options in Power Query Apply the data transformation process in Power Query \nMajor Subjects\nWorkflow of the data transformation for a general ledger with sub-accounts Loading a query Loading options for a query Changing the load destination of a query Hands-on examples: flattening a general ledger with sub-accounts; making a connection to the data source; reviewing and documenting the steps created by Power Query \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste128-25-surgents-power-query-series-more-transformations-and-load-options/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221110Z LAST-MODIFIED:20250401T034717Z UID:10004602-1751284800-1751284800@sc.cpa SUMMARY:(SSAA226/25) Surgent's IA Module 2: Strategic Roles\, Positioning\, and Attributes of High Impact Audit Groups DESCRIPTION:Event Description\nA highly effective internal audit group’s value to an organization is directly related to its independence and competence in fulfilling its charter. To function optimally\, an internal audit group needs unrestricted access to the subject matter it is reviewing\, a clear reporting path to an independent overseer\, and must possess the essential skills and capabilities required of this ever demanding and evolving profession.In this course\, we’ll review the optimal structure(s) of high performance internal audit departments\, including the major roles and responsibilities of the group and its key members\, as well as\, its critical reporting authority within an organization. The course will also address how an internal audit group’s charter\, other governing documents\, and practices\, define the nature of its value adding services\, and establish a sound administrative framework to support its ongoing functional activities and growth\, including but not limited to\, all level personnel training and development. \nDesigned For\nMembers of internal audit and other assurance groups of all staff levels \nObjectives\nUnderstand the concepts of independence and objectivity and their practical application from both an internal audit organizational and individual level(s)Identify organizational reporting structures that support internal audit independenceEmphasize the range of value-added services that a high impact internal audit group providesRecall key internal audit group roles and responsibilitiesIdentify key elements of effective internal audit group governance and documentation \nMajor Subjects\nIndependence / objectivity and the internal audit function Internal audit organizational reporting structure(s) Major roles and responsibilities of the internal audit activity and its members Effective oversight of the internal audit group Clarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter\, reporting lines/ structure\, and policies/ procedures) Required knowledge\, skills\, and competencies of a high-quality internal audit group Orientation and ongoing training / development needs of internal auditors (at all levels) \nInstructions\nNone URL:https://sc.cpa/event/ssaa226-25-surgents-ia-module-2-strategic-roles-positioning-and-attributes-of-high-impact-audit-groups/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T014058 CREATED:20250331T221115Z LAST-MODIFIED:20250401T034814Z UID:10004603-1751284800-1751284800@sc.cpa SUMMARY:(SSTX201/25) Surgent's Select Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate planning \nObjectives\nUnderstand various documents used in estate planning Identify use of trusts and other financial arrangements Know what issues clients confront\, and potential solutions \nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx201-25-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR