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:20250722T130000 DTEND;TZID=America/Detroit:20250722T135000 DTSTAMP:20260404T073750 CREATED:20250331T205822Z LAST-MODIFIED:20250721T162009Z UID:10004374-1753189200-1753192200@sc.cpa SUMMARY:(LITX05/26) Tax Research Part 2 - Intermediate DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources and describing the steps in the tax research process. \nEnrolled Agent Approved \nObjectives\n\nIllustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings \nIdentify the circumstances when a client may want to consider requesting a private letter ruling \nDifferentiate between primary and secondary pieces of authority \nIllustrate the steps to the tax research process and the parts of a tax research memorandum URL:https://sc.cpa/event/litx05-26-tax-research-part-2-intermediate/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250722T083000 DTEND;TZID=America/Detroit:20250722T120000 DTSTAMP:20260404T073750 CREATED:20250331T210407Z LAST-MODIFIED:20250721T162007Z UID:10004425-1753173000-1753185600@sc.cpa SUMMARY:(LIMG03/26) Using Data Analytics to Give You a Competitive Advantage - Data Types\, Data Inquiries\, and Data Integrity DESCRIPTION:Event Description\nThrough case studies and discussion\, this course will explore what data analytics and big data is\, how it is being used by companies\, and how it could be used in the future. Participants will be given scenarios in which to think about the data available\, and how it can be applied within specific company contexts. The focus of the course will be on how to approach big data\, so that participants can better utilize the data available to them in their current working lives. \nObjectives\n\nDifferentiate between data analytics and data mining \nList the different dimensions of data \nList the different types of data inquiries that one can make \nDescribe how to maintain data integrity in a corporate environment \nDescribe how data can be manipulated by end-users \nDefine the concept of data governance \nDescribe how companies may utilize data in the future URL:https://sc.cpa/event/limg03-26-using-data-analytics-to-give-you-a-competitive-advantage-data-types-data-inquiries-and-data-integrity/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250717T120000 DTEND;TZID=America/Detroit:20250717T125000 DTSTAMP:20260404T073750 CREATED:20250331T205316Z LAST-MODIFIED:20250716T162108Z UID:10004317-1752753600-1752756600@sc.cpa SUMMARY:(LITX04/26) Roth IRAs and The Path to Tax-Free Distributions DESCRIPTION:Event Description\nThere are multiple options for funding a Roth IRA. Each option is subject to a strict set of rules\, and breaking any of these rules could negate the tax benefits of the Roth IRA. When done right\, these funding options can help to create tax-free income for a Roth IRA owner and their beneficiaries. During this presentation\, Denise will demonstrate how to operate within the regulatory limitations for funding Roth IRAs\, thus avoiding excise taxes and penalties that apply to overfunding. \nDesigned For\nFinancial and Tax professionals \nObjectives\n\nHelp clients avoid costly Roth funding errors\n\nMajor Subjects\n\nRegular Roth IRA contributions and the applicable limitations \nThe backdoor Roth IRA contribution strategy. \nDirect Roth conversions \nThe special rules for indirect Roth conversions \nRollovers from employer plans to a Roth IRA \n529 to Roth IRA contributions \nIdentifying and correcting Roth IRA excess contributions \nTax reporting requirements for Roth funding URL:https://sc.cpa/event/litx04-26-roth-iras-and-the-path-to-tax-free-distributions/ CATEGORIES:Livestream ORGANIZER;CN="Denise Appleby%2C MJ%2C CISP%2C CRC%2C CRPS%2C":MAILTO:Denise@Applebyconsultinginc.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250716T130000 DTEND;TZID=America/Detroit:20250716T135000 DTSTAMP:20260404T073750 CREATED:20250331T205722Z LAST-MODIFIED:20250715T163509Z UID:10004364-1752670800-1752673800@sc.cpa SUMMARY:(LITX03/26) Tax Research Part 1 - Fundamentals DESCRIPTION:Event Description\nThe sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple\, plain language explanations and examples\, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. \nObjectives\n\nDescribe the different levels of authority in tax law \nDifferentiate between the different types of administrative authority in tax law \nIdentify the different courts that hear cases involving tax law URL:https://sc.cpa/event/litx03-26-tax-research-part-1-fundamentals/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250716T083000 DTEND;TZID=America/Detroit:20250716T120000 DTSTAMP:20260404T073750 CREATED:20250331T210117Z LAST-MODIFIED:20250715T215006Z UID:10004396-1752654600-1752667200@sc.cpa SUMMARY:(LIET02/26) A Culture of Regulatory Ethics Making Ethics a Competitive Advantage DESCRIPTION:Event Description\nIn a competitive market\, every company is looking for any way to differentiate themselves from their competition. While we often look to new markets and data for a competitive advantage\, ethics can be the factor that makes the biggest difference to customers\, employees\, and the public at large. Using surveys\, research\, case studies\, and examples\, this course will explore why the CPA credential and the AICPA Code of Professional Conduct is so different. We will discuss why CPAs are in a unique position of trust and how this can put their companies ahead. \nObjectives\n\nDescribe the relationship between financial success and ethics \nIdentify the characteristics that make the CPA credential unique compared to other financial designations \nCompare and contrast the AICPA Code of Professional Conduct to the ethics codes of other financial professionals \nState the steps in the AICPA Code of Professional Conduct Conceptual Framework Approach \nDescribe the key issues currently being addressed by the AICPA Professional Ethics Executive Committee \nState the key factors that influence employee behavior according to research \nIdentify the key factors of ethical communication that increase trust \nDescribe how the concept of ethical communication can be applied within the context of a difficult conversation URL:https://sc.cpa/event/liet02-26-a-culture-of-regulatory-ethics-making-ethics-a-competitive-advantage/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250715T120000 DTEND;TZID=America/Detroit:20250715T125000 DTSTAMP:20260404T073750 CREATED:20250331T205321Z LAST-MODIFIED:20250714T193505Z UID:10004321-1752580800-1752583800@sc.cpa SUMMARY:(LITX02/26) Keeping Up with the Tax Code - Required Minimum Distributions DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore Required Minimum Distribution rules\, as well as changes that have been made in light of SECURE 1\, SECURE 2\, and other recent IRS pronouncements. \nObjectives\n\nIdentify the correct age in which RMDs need to begin after recent tax legislation \nState differences between RMDs for IRAs and Qualified Plans \nRecognize how RMDs are treated for inherited IRAs URL:https://sc.cpa/event/litx02-26-keeping-up-with-the-tax-code-required-minimum-distributions/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250710T102000 DTEND;TZID=America/Detroit:20250710T120000 DTSTAMP:20260404T073750 CREATED:20250331T205704Z LAST-MODIFIED:20250709T162010Z UID:10004348-1752142800-1752148800@sc.cpa SUMMARY:(LIAA02/26) Governmental GAAP Update DESCRIPTION:Event Description\nThis course begins with a look at the GASB standards effective this year\, including GASB 100\, Accounting Changes and Error Corrections and GASB 101\, Compensated Absences. We’ll include practical application of the topics in the form of case studies. \nObjectives\n\nRecall the impact of GASB 100 and 101 on financial reporting for governments Recall the impact of standards effective in 2025 URL:https://sc.cpa/event/liaa02-26-governmental-gaap-update/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250709T145000 DTEND;TZID=America/Detroit:20250709T154000 DTSTAMP:20260404T073750 CREATED:20250331T210409Z LAST-MODIFIED:20250708T163510Z UID:10004427-1752072600-1752075600@sc.cpa SUMMARY:(LITX01/26) Lifecycle Financial Planning - Qualified Business Income Deduction DESCRIPTION:Event Description\nEven though it has been around several years\, many practitioners fail to take full advantage of the QBI deduction due to its complexity and many nuances. In this course\, we will discuss how to maximize the QBI deduction. We will get into the details of what QBI includes (and doesn’t include)\, which entity structures work best for the QBI deduction\, and what to do if we have negative QBI. While the QBI deduction is only one deduction on the tax return\, for small business owners\, it may be the largest and most important deduction that they can take! \nObjectives\n\nState which activities are eligible for a QBI deduction and any limitations \nIdentify planning techniques to increase the QBI deduction \nRecognize which entity types may increase an equity owner’s QBI deduction URL:https://sc.cpa/event/litx01-26-lifecycle-financial-planning-qualified-business-income-deduction/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250709T102000 DTEND;TZID=America/Detroit:20250709T120000 DTSTAMP:20260404T073750 CREATED:20250331T205710Z LAST-MODIFIED:20250708T232006Z UID:10004353-1752056400-1752062400@sc.cpa SUMMARY:(LIAA01/26) Thinking Like an Auditor When Preparing Your Financial Statements DESCRIPTION:Event Description\nExternal auditors understand concepts like materiality\, reasonableness\, and risk of material misstatement. This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures. \nDesigned For\nAnyone responsible for the preparation and fair presentation of financial statements \nObjectives\n\nDescribe important judgments made by the auditor in providing reasonable assurance about whether financial statements are materially misstated due to fraud or error  \nExplain how to apply subjectivity\, materiality and other critical aspects of professional judgment when preparing financial statements and related disclosures \n Apply illustrative examples to explain how judgment can be appropriately applied in reliable financial reporting\n\nMajor Subjects\n\nDetermining an appropriate sense of quantitative and qualitative materiality \n Identifying the critical components of the financial statements that matter most to financial statement users \n Evaluating where the financial statements are most likely to contain material fraud and error\, and ensuring adequate internal control and monitoring to mitigate those risks URL:https://sc.cpa/event/liaa01-26-thinking-like-an-auditor-when-preparing-your-financial-statements/ CATEGORIES:Livestream ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250708T130000 DTEND;TZID=America/Detroit:20250708T144000 DTSTAMP:20260404T073750 CREATED:20250401T011711Z LAST-MODIFIED:20250707T162010Z UID:10004977-1751979600-1751985600@sc.cpa SUMMARY:(LIET01/26) Yellow Book Ethics DESCRIPTION:Event Description\nThe Yellow Book outlines essential ethical principles for governmental auditors\, including serving the public interest\, maintaining integrity\, objectivity\, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards\, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits. \nObjectives\n\nIdentify independence rules in Yellow Book \nRecognize the ethical principles in GAGAS URL:https://sc.cpa/event/liet01-26-government-ethics-theory-application-2025-2/ CATEGORIES:Livestream ORGANIZER;CN="Alexandria Romero":MAILTO:alex@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250702T102000 DTEND;TZID=America/Detroit:20250702T120000 DTSTAMP:20260404T073750 CREATED:20250331T205220Z LAST-MODIFIED:20250701T162157Z UID:10004308-1751451600-1751457600@sc.cpa SUMMARY:(LIMG02/26) The Risk Management Process & Insurance Fundamentals DESCRIPTION:Event Description\nWhether you are new to the risk management process or you are a seasoned pro\, it always comes back to the fundamentals. Just like any other industry\, insurance professionals have their own language. Through plain language and a commonsense approach\, this course explores the steps involved in the risk management process\, the elements of a good risk register\, as well what sections make up a standard insurance policy. Whether you are an insurance professional trying to brush up or you are simply trying to better understand the terms in your insurance policy\, this course provides a solid foundation for understanding risk management. \nObjectives\n\nRecall the three elements of a loss exposure \nIdentify the elements of a client’s risk register \nDistinguish between risk control and risk financing measures \nIndicate the different sections of an insurance policy URL:https://sc.cpa/event/limg02-26-the-risk-management-process-insurance-fundamentals/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250702T083000 DTEND;TZID=America/Detroit:20250702T101000 DTSTAMP:20260404T073750 CREATED:20250331T205218Z LAST-MODIFIED:20250701T235009Z UID:10004307-1751445000-1751451000@sc.cpa SUMMARY:(LIMG01/26) Improving Your Profits: Identifying Cost Cutting Opportunities DESCRIPTION:Event Description\nPart of one’s duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company’s competitive position in the industry. However\, what keeps us from ridding our organizations of unnecessary costs? In this course\, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data\, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques\, benchmarking\, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization. \nObjectives\n\nList behavioral biases that prevent companies from being streamlined \nIdentify techniques that may be used to make cost cutting a part of the company’s culture and business strategy \nDescribe techniques that may be used to discern whether or not additional headcount is necessary \nDemonstrate vertical and horizontal financial statement analysis \nList key considerations when benchmarking against competitors \nDescribe contracting and negotiation techniques \nDiscuss the business cycle and how cash flow management changes during each stage URL:https://sc.cpa/event/limg01-26-improving-your-profits-identifying-cost-cutting-opportunities/ CATEGORIES:Livestream ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250701T083000 DTEND;TZID=America/Detroit:20250701T120000 DTSTAMP:20260404T073750 CREATED:20250331T210408Z LAST-MODIFIED:20250630T203511Z UID:10004426-1751358600-1751371200@sc.cpa SUMMARY:(LITE01/26) AI for CPAs: How it Works and How to Apply It DESCRIPTION:Event Description\nDemystify the complex world of generative AI in this informative session designed specifically for CPAs. We’ll break down the nuts and bolts of how generative AI works\, making the technical aspects accessible and relevant. Equip yourself with the foundational knowledge to leverage AI in your practice or business. \nObjectives\n\nRecognize the nature of generative AI and how it can be applied in the world of CPAs \nRecall key concepts and terminology associated with this rapidly evolving technology URL:https://sc.cpa/event/lite01-26-ai-for-cpas-how-it-works-and-how-to-apply-it/ CATEGORIES:Livestream ORGANIZER;CN="John Higgins%2C CITP":MAILTO:john@higginsadvisoryllc.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004906Z LAST-MODIFIED:20250401T044711Z UID:10004965-1751284800-1751284800@sc.cpa SUMMARY:(SSAA270/25) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards\, 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 \nMajor Subjects\nKey principles of Revenue Recognition 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/ssaa270-25-surgents-revenue-recognition-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004721Z LAST-MODIFIED:20250401T040107Z UID:10004964-1751284800-1751284800@sc.cpa SUMMARY:(SSAA204/25) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\nRecognize the prevalence of fraud Grasp the importance of an internal control environment Recognize potential signs of fraudulent behavior See that there are many layers involved in fraud defense Anticipate a new environment ripe for fraudulent claims and reports \nMajor Subjects\nThe price of fraud & ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa204-25-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004714Z LAST-MODIFIED:20250401T050641Z UID:10004963-1751284800-1751284800@sc.cpa SUMMARY:(SSAA166/25) Surgent's Controllership Skills Update: Current Survival Skills DESCRIPTION:Event Description\nThe role of financial professionals has and continues to change in organizations. The stereotype of collecting and reporting data has been replaced by a broader vision\, which focuses on improving an organization’s results today and preparing it for the future. This brief program offers specific actions that can be implemented by financial personnel to expand their role through improving their organization. The actions and techniques provided build upon and improve activities that exist in many organizations (measuring\, budgeting\, hiring\, risk management\, etc.)\, as well as providing insights into capital allocation\, cash management\, valuation techniques\, variables that influence capacity levels\, M&A activity and actions to increase efficiency and innovation. Updated to include the impact of tax regulations\, additional examples of M&A\, alliances and strategic spin-offs/splits\, methods to improve efficiency from existing activities\, and current organizational changes employed to manage and accelerate growth. \nDesigned For\nPublic\, private and non-profit organizations and their members — CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nProvide an overview of the expanded role of financial professionals Gain knowledge in a diverse range of activities Explore analytical valuation techniques that are useful over a board range of events Understand the potential value of improving existing practices and/or implementing missing ones Recognize immediate actions that can result in measurable benefits to an organization Identify specific areas for further exploration \nMajor Subjects\nChanging Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons\, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure \nInstructions\nNone URL:https://sc.cpa/event/ssaa166-25-surgents-controllership-skills-update-current-survival-skills/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004617Z LAST-MODIFIED:20250401T033310Z UID:10004962-1751284800-1751284800@sc.cpa SUMMARY:(SSAA213/25) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\nUnderstand the latest GAO\, OMB\, AICPA\, GASB\, and FASB developments Keep accounting and auditing skills up to date with current requirements Prepare for major changes on the horizon \nMajor Subjects\nDeveloping issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87\, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842\, Leases\, on nonprofits \nInstructions\nNone URL:https://sc.cpa/event/ssaa213-25-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004510Z LAST-MODIFIED:20250401T051013Z UID:10004961-1751284800-1751284800@sc.cpa SUMMARY:(SSAA214/25) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\nUnderstand the latest GAO\, OMB\, AICPA\, GASB\, and FASB developments Keep accounting and auditing skills up to date with current requirements Prepare for major changes on the horizon \nMajor Subjects\nDeveloping issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87\, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842\, Leases\, on nonprofits \nInstructions\nNone URL:https://sc.cpa/event/ssaa214-25-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004319Z LAST-MODIFIED:20250401T050821Z UID:10004960-1751284800-1751284800@sc.cpa SUMMARY:(SSOT127/25) Surgent's Raising Financially Capable Children DESCRIPTION:Event Description\nThis course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients\, and their clients’ children\, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often\, their first contact is to their accounting and financial professionals\, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege.This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different\, it is critical to develop a specific plan for each client\, and likely each child and grandchild. By working with their clients’ descendants\, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren\, building firm value and long-term connection. \nDesigned For\nAccounting and finance professionals who want to help clients better prepare the next generation \nObjectives\nUnderstand the importance of financially capable children Be familiar with the basic elements of financial education Be able to deal with the most common questions and answers Recognize how to build a stronger relationship with clients \nMajor Subjects\nDiscussion of the importance of a financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information\, including a full list of recommended books on the topic and games for families to play Discussion of specific topics\, including tips and tricks related to: Allowances Earning\, work\, and entrepreneurship Spending\, saving\, and investing Philanthropy Taxes Credit cards \nInstructions\nNone URL:https://sc.cpa/event/ssot127-25-surgents-raising-financially-capable-children/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004313Z LAST-MODIFIED:20250401T041221Z UID:10004959-1751284800-1751284800@sc.cpa SUMMARY:(SSAA222/25) Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08 DESCRIPTION:Event Description\nThis course is designed to help you proceed and succeed in applying the requirements found in ASU No. 2018-08\, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made. Learn the thought process used in evaluating and recording contribution transactions. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nUnderstand the steps involved in applying ASU No. 2018-08 Recognize how the new contribution guidance interacts with the old contribution guidance \nMajor Subjects\nEvaluating whether transactions should be accounted for as contributions or as exchange transactions Determining whether a contribution is conditional or unconditional Become comfortable with the new barrier and right of return/right of release terminology \nInstructions\nNone URL:https://sc.cpa/event/ssaa222-25-surgents-how-not-for-profits-account-for-grants-and-contracts-under-asu-no-2018-08/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004224Z LAST-MODIFIED:20250401T035222Z UID:10004958-1751284800-1751284800@sc.cpa SUMMARY:(SSTX311/25) Surgent's Weekly Expert Hour (Original Air Date: 6/02/22) 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\nIRS news releases and Fact Sheets as of June 2\, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections\, 2022 to 2023 \nInstructions\nNone URL:https://sc.cpa/event/sstx311-25-surgents-weekly-expert-hour-original-air-date-6-02-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004219Z LAST-MODIFIED:20250401T035110Z UID:10004957-1751284800-1751284800@sc.cpa SUMMARY:(SSOT107/25) Surgent's Business Development: Time Management DESCRIPTION:Event Description\nParticipants have nine hours before tonight’s birthday party\, and as they begin the workday\, they must review and prioritize their task list to maximize productivity. How much can they get done? As they set off on their day by clicking through each task on the list\, they will encounter interruptions and distractions from colleagues. Players must manage these interruptions while staying on track. Their responses will affect the day’s priorities as well as the number of hours they consumed throughout the day. \nDesigned For\nAccounting and financial service professionals needing to develop or improve time management skills \nObjectives\nRecognize how you use your time most effectively; Understand your priorities when budgeting time; Manage external events that consume time; Be familiar with strategies for resolving time management problems; \nMajor Subjects\nManaging interruptions; The role of to-do lists Creating an effective time management plan Staying on track of your time management plan Blocking out time \nInstructions\nNone URL:https://sc.cpa/event/ssot107-25-surgents-business-development-time-management/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004215Z LAST-MODIFIED:20250401T045616Z UID:10004956-1751284800-1751284800@sc.cpa SUMMARY:(SSTX173/25) Surgent's Loss Limitations - A Mechanical Review DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to various limitations on pass-through losses\, each with unique rules\, applications\, and complexities. As many businesses are reporting losses as a result of COVID-19\, it is essential for tax practitioners to understand the mechanical aspects of each limitation and how they coordinate to provide effective planning for loss utilization in future periods. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules and less experienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course \nObjectives\nUnderstand how the activity of an entity and distributions are handled when basis limitations exist for partnership interest and S corporation stock Analyze at-risk amounts for disallowed losses and demonstrate understanding of how the amount and character of suspended amounts are determined Understand passive loss limitations and how character and the number of suspended losses are determined Analyze excess business loss limitations created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward amounts \nMajor Subjects\nLimitation 1: Basis limitations will be reviewed in detail with computational examples and include insights into similarities and differences between calculations for partnership interests and S corporation stock Limitation 2: Detailed at-risk limitation computational examples will be reviewed\, and the mechanical features of partnerships and S corporation activities will be compared and contrasted Limitation 3: Passive loss limitation mechanics will be outlined in detail and discuss computations where there are a mix of entity structures owned by a taxpayer Limitation 4: Excess business losses will be presented from a mechanical perspective \nInstructions\nNone URL:https://sc.cpa/event/sstx173-25-surgents-loss-limitations-a-mechanical-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T004112Z LAST-MODIFIED:20250401T044918Z UID:10004955-1751284800-1751284800@sc.cpa SUMMARY:(SSTX307/25) Surgent's Weekly Expert Hour (Original Air Date: 5/5/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx307-25-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003710Z LAST-MODIFIED:20250401T033213Z UID:10004954-1751284800-1751284800@sc.cpa SUMMARY:(SSTX101/25) 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/sstx101-25-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003518Z LAST-MODIFIED:20250401T045412Z UID:10004953-1751284800-1751284800@sc.cpa SUMMARY:(SSTX192/25) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year\, but also understanding how the changing limits\, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities \nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0; A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx192-25-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003516Z LAST-MODIFIED:20250401T042223Z UID:10004952-1751284800-1751284800@sc.cpa SUMMARY:(SSAA239/25) Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption DESCRIPTION:Event Description\nWith the effective date of ASC 842\, Leases\, imminent\, it’s time to get tactical with your implementation plan. In this webinar\, Ane Ohm\, the co-founder and CEO of leading lease accounting software provider LeaseCrunch\, joins Surgent to discuss lessons learned and best practices from those who have already completed ASC 842 adoption to help assure a successful implementation of this complex accounting standard. Ane will discuss her experiences in assisting companies through the nuances of ASC 842\, from navigating its complex guidance on such topics as lease term\, lease payments\, and discount rates to providing a road map for performing transition accounting. Plus\, she’ll demonstrate the value of using lease accounting software to assist in these activities. With time at a premium\, this webinar will allow you to focus on the important activities that you should be doing now to complete your ASC 842 implementation. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify best practices for successful ASC 842 adoption Recall common challenges when applying ASC 842 guidance Identify tools to assist with successful ASC 842 adoption \nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Implementation challenges in adopting ASC 842 Common pitfalls and errors in applying ASC 842 Best practices in implementing ASC 842 Use of lease accounting software for successful implementation and ongoing accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa239-25-surgents-applying-lessons-learned-to-assure-a-successful-asc-842-adoption/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003512Z LAST-MODIFIED:20250401T045922Z UID:10004951-1751284800-1751284800@sc.cpa SUMMARY:(SSAA289/25) Surgent's What in the GASB Were They Thinking! Governments and Leases DESCRIPTION:Event Description\nGovernments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87\, Leases. You will learn the important definitions involved\, the key decision points involved in applying the standard\, and how to think through those decision points. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\nSkillfully prepare for the implementation of GASB No. 87 Become comfortable with the application of GASB No. 87 in the governmental environment \nMajor Subjects\nEvaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations to be made with regard to short-term leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa289-25-surgents-what-in-the-gasb-were-they-thinking-governments-and-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003510Z LAST-MODIFIED:20250401T045919Z UID:10004950-1751284800-1751284800@sc.cpa SUMMARY:(SSTX160/25) Surgent's Taking Advantage of Installment Sales DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as an “installment sale.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nUtilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale \nMajor Subjects\nHow does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 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? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method? \nInstructions\nNone URL:https://sc.cpa/event/sstx160-25-surgents-taking-advantage-of-installment-sales/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T073750 CREATED:20250401T003411Z LAST-MODIFIED:20250401T042322Z UID:10004949-1751284800-1751284800@sc.cpa SUMMARY:(SSAA192/25) Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022\, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality\, SAS 146\, and an accounting and review service standard\, SSARS 26\, were also issued. These changes are substantive. They are effective for years beginning after December 15\, 2025.This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will specifically look at the issues related to the peer review “must select” audit areas: Government Auditing Standards and Single Audit and Employee Benefit Plans. Finally\, we will discuss issues in compilations and reviews as well as disclosure deficiencies noted by peer reviewers. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Issues related to compilations and reviews Issues related to employee benefit plans Issues related to Government Auditing Standards/Single Audits Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa192-25-surgents-focus-on-engagement-quality-how-to-avoid-deficiencies-in-peer-reviews/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR