BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.3//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:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270615T145000 DTEND;TZID=America/Detroit:20270615T154000 DTSTAMP:20260615T174007 CREATED:20260515T005514Z LAST-MODIFIED:20260515T041348Z UID:10005622-1813071000-1813074000@sc.cpa SUMMARY:(LITE05R/27) AI Clinic: Creating Meeting Notes + Action Plans Safely - Rebroadcast DESCRIPTION:Event Description\nLearn how to use AI to generate clear meeting notes and actionable follow-ups without exposing sensitive information. This clinic focuses on safe prompting techniques that help capture decisions\, responsibilities\, and next steps accurately. You’ll gain practical examples to streamline post-meeting work while maintaining professional and ethical standards. \nObjectives\nApply AI to a real workflow; verify results; document safe use. Design practical policies (WISP/AI) and implementation checklists for teams and vendors. Strengthen incident response readiness and communication workflows. URL:https://sc.cpa/event/lite05r-27-ai-clinic-creating-meeting-notes-action-plans-safely-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Liz Peuster%2C CAE":MAILTO:liz@sc.cpa END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T083000 DTEND;TZID=America/Detroit:20270616T101000 DTSTAMP:20260615T174007 CREATED:20260515T010009Z LAST-MODIFIED:20260528T041632Z UID:10005678-1813134600-1813140600@sc.cpa SUMMARY:(LIAA81/27) Introduction to Not-for-Profit Accounting DESCRIPTION:Event Description\nNot-for-profit organizations encounter distinct accounting complexities. This course provides an introduction to the financial statements and specialized accounting principles relevant to nonprofits. Attendees will explore key topics such as net assets\, agency transactions\, contributions\, and endowments\, focusing on the unique transactions and account balances that define not-for-profit accounting. \nObjectives\n\nRecall the unique accounting principles and transactions applicable to NFP organizations \nIdentify the basic financial statements of nonprofit organizations \nRecall the accounting for contributions \nIdentify net asset classifications for nonprofit organizations \nIdentify agency transactions URL:https://sc.cpa/event/liaa81-27-introduction-to-not-for-profit-accounting/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T102000 DTEND;TZID=America/Detroit:20270616T120000 DTSTAMP:20260615T174007 CREATED:20260515T011016Z LAST-MODIFIED:20260527T205018Z UID:10005790-1813141200-1813147200@sc.cpa SUMMARY:(LIAA82/27) Power Skills: Your Guide to Professionalism and Client Interactions DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients URL:https://sc.cpa/event/liaa82-27-power-skills-your-guide-to-professionalism-and-client-interactions/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T102000 DTEND;TZID=America/Detroit:20270616T120000 DTSTAMP:20260615T174007 CREATED:20260527T211621Z LAST-MODIFIED:20260610T045711Z UID:10005880-1813141200-1813147200@sc.cpa SUMMARY:(LIOT12R/27) Power Skills: Your Guide to Professionalism and Client Interactions - Rebroadcast DESCRIPTION:Event Description\nClient interactions and professionalism are at the core of what we do as accountants. However\, communication with clients is not always as straightforward as it may seem. Sometimes there will be difficult conversations and disagreements that can be tough to navigate. During this course\, we will discuss best practices when communicating with the client\, and also walk through complicated scenarios to practice what we learn. \nObjectives\n\nRecall best practices in professionalism during oral and written communication with clients URL:https://sc.cpa/event/liot12r-27-power-skills-your-guide-to-professionalism-and-client-interactions/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270616T130000 DTEND;TZID=America/Detroit:20270616T135000 DTSTAMP:20260615T174007 CREATED:20260515T005513Z LAST-MODIFIED:20260515T041343Z UID:10005620-1813150800-1813153800@sc.cpa SUMMARY:(LITE13R2/27) Phishing Simulation Follow-Up Actions - Rebroadcast DESCRIPTION:Event Description\nReinforce learning and reduce risk by taking the right actions after a phishing simulation. This course outlines effective follow-up steps to address vulnerabilities\, improve employee awareness\, and strengthen your organization’s overall security posture. \nObjectives\nApply one control improvement; reduce common attack/fraud risks; validate steps. Strengthen incident response readiness and communication workflows. Use AI and analytics responsibly with verification\, documentation\, and confidentiality safeguards. URL:https://sc.cpa/event/lite13r2-27-phishing-simulation-follow-up-actions-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="Elliott T. Friedman":MAILTO:Elliott@etfriedman.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270617T083000 DTEND;TZID=America/Detroit:20270617T101000 DTSTAMP:20260615T174007 CREATED:20260515T005612Z LAST-MODIFIED:20260528T041914Z UID:10005635-1813221000-1813227000@sc.cpa SUMMARY:(LITX09R/27) South Carolina Tax Update (Core) - Rebroadcast DESCRIPTION:Event Description\nStay current on the latest South Carolina tax law changes that impact individuals\, businesses\, and practitioners. This core update provides clear\, practical guidance on new legislation\, conformity issues\, and compliance considerations you need to advise clients with confidence. \nObjectives\nIdentify SC-specific issues; reduce common errors; apply SC considerations in practice. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Evaluate fact patterns to select treatment\, elections\, and documentation steps. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. URL:https://sc.cpa/event/litx09r-27-south-carolina-tax-update-core-rebroadcast/ CATEGORIES:Livestream ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270617T102000 DTEND;TZID=America/Detroit:20270617T113000 DTSTAMP:20260615T174007 CREATED:20260515T005513Z LAST-MODIFIED:20260529T041518Z UID:10005621-1813227600-1813231800@sc.cpa SUMMARY:(LIMG05R/27) Gaining a Competitive Advantage - Critical Skills for CFOs and Controllers - Rebroadcast DESCRIPTION:Event Description\nThe role of finance leaders within an organization has changed considerably in more recent years. CFOs and controllers are constantly being asked to take on new tasks that involve the critical functions of the organization. This course will discuss how finance leaders can create value within their organizations in the current competitive market\, how the perception of value in the area of finance has changed\, the role of the finance function in cybersecurity\, and how finance leaders can help create a data-driven organization. \nObjectives\nList the dimensions that may be used to measure organizational value. \nCompare and contrast balance sheet value\, investor value\, and societal value. \nDescribe techniques a company may use to create a data driven organization. \nDescribe why CPAs should be involved in cybersecurity functions. \nIdentify the most common cybersecurity threats. \nDefine ESG and responsible investing. URL:https://sc.cpa/event/limg05r-27-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers-rebroadcast/ 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:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260610T041627Z LAST-MODIFIED:20260613T051206Z UID:10006043-1814356800-1814356800@sc.cpa SUMMARY:(SSOT104/27) Surgent's Critical Conversations: Having the "Hard to Have" Discussions DESCRIPTION:Event Description\nSilence isn’t always golden. Problems don’t solve themselves and as the engagement leader\, it is your responsibility to proactively address and resolve issues\, even if it means having challenging conversations.As uncomfortable as some of these conversations may be\, keeping your silence won’t resolve the issue and may in fact add to it. No matter which side of the table you find yourself in a “hard to have” talk\, you can learn to manage the conversation.In this session\, you’ll learn how to recognize when a conversation becomes critical\, how to plan effectively for the conversation and which communications strategies can help you create a win/win outcome. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAll employees and managers \nObjectives\n\nRecognize when a conversation becomes critical\n Identify how to plan effectively for the difficult conversation\n Identify steps to follow during the critical conversation\n Demonstrate communication skills which master those difficult conversations and result in win/win outcomes\n Prepare for having your critical conversation; build a script during the session using the 6-Step Model\n\nMajor Subjects\nIdentifying when issues need immediate resolution Approaches for preparing for and having difficult conversations Effective communication skills for challenging conversations \nInstructions\nNone URL:https://sc.cpa/event/ssot104-27-surgents-critical-conversations-having-the-hard-to-have-discussions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221028Z LAST-MODIFIED:20260613T043510Z UID:10005886-1814356800-1814356800@sc.cpa SUMMARY:(SSAA115/27) Surgent's Effective Techniques for Auditing Contingencies and Going Concern DESCRIPTION:Event Description\nIn these rapidly changing times\, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition\, new audit standards\, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants responsible for auditing contingencies and going concern uncertainties \nObjectives\n\nDescribe accounting and auditing requirements for commitments and contingencies\n Discuss litigation\, claims and assessment special considerations\n Prepare disclosures for common uncertainties contingencies\n Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure\n\nMajor Subjects\nOverview of uncertainties\, contingencies\, litigation\, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards. \nInstructions\nNone URL:https://sc.cpa/event/ssaa115-27-surgents-effective-techniques-for-auditing-contingencies-and-going-concern/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221029Z LAST-MODIFIED:20260613T043513Z UID:10005887-1814356800-1814356800@sc.cpa SUMMARY:(SSTX109/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx109-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221030Z LAST-MODIFIED:20260613T043514Z UID:10005888-1814356800-1814356800@sc.cpa SUMMARY:(SSBM122/27) Surgent's Project Management for Finance Professionals DESCRIPTION:Event Description\nThe past few years have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is an important part of every organization; however\, often companies do not differentiate between project management and operations management. Sometimes the finance professional is called upon to serve on a project team\, or in other cases is in a position to manage a project within the finance or accounting department. In either case\, he or she should be well versed in both the theory and practice of project management. While project management has probably been around since the time of building the pyramids\, the modern discipline started to take hold in large organizations in the late ’50s and early ’60s. From there it spread to smaller organizations to the point where almost any-sized organization can benefit from its ideas. This course is designed for the finance professional of the small and medium-sized organization. It is not meant for the experienced project manager of a large organization or the person wanting training for project management certification. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of recent changes in both economics and politics. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand when and when not to apply project management thinking\n Know how to define success in a project\n Understand and manage the critical path of a project\n Understand the theory of constraints in project management\n Know how to both choose and lead people on the project team\n\nMajor Subjects\nProject management is a way of thinking and managing Identifying projects\, needs\, objectives\, and deliverables Project feasibility evaluation Life cycle of a project What causes projects to fail Establishing the project scope and preventing project creep Defining and managing stakeholders Organizational politics and conflict management Establishing the detailed schedule Introduction to project management software \nInstructions\nNone URL:https://sc.cpa/event/ssbm122-27-surgents-project-management-for-finance-professionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221030Z LAST-MODIFIED:20260613T043516Z UID:10005889-1814356800-1814356800@sc.cpa SUMMARY:(SSTX332/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/14/22) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nTax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets \nInstructions\nNone URL:https://sc.cpa/event/sstx332-27-surgents-weekly-expert-hour-original-air-date-7-14-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221031Z LAST-MODIFIED:20260613T043520Z UID:10005890-1814356800-1814356800@sc.cpa SUMMARY:(SSTX370/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/15/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nProposed provisions included in the “one big\, beautiful bill” Extension of TCJA provisions MAGA accounts Termination of federal clean energy tax credits \nInstructions\nNone URL:https://sc.cpa/event/sstx370-27-surgents-weekly-expert-hour-original-air-date-5-15-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221031Z LAST-MODIFIED:20260613T043522Z UID:10005891-1814356800-1814356800@sc.cpa SUMMARY:(SSOT133/27) Surgent's Employer's Handbook: Legal\, Tax\, and Health Care Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs seeking an in-depth understanding of employment issues \nObjectives\n\nIdentify the legal issues in hiring\, evaluating\, and firing employees\n Discuss federal laws that curtail an employer in taking actions involving employees and applicants\n Understand the requirements that fringe benefits and compensation programs place on employers\n\nMajor Subjects\nHiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee\, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more Fringe benefit issues – COBRA\, Family and Medical Leave Act\, and new developments in health care Medical plans – Who is a full-time employee? \nInstructions\nNone URL:https://sc.cpa/event/ssot133-27-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221033Z LAST-MODIFIED:20260613T043524Z UID:10005892-1814356800-1814356800@sc.cpa SUMMARY:(SSOT111/27) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n State the general legal rules applicable to business situations\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot111-27-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221033Z LAST-MODIFIED:20260613T043527Z UID:10005893-1814356800-1814356800@sc.cpa SUMMARY:(SSOT148/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot148-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221034Z LAST-MODIFIED:20260613T043529Z UID:10005894-1814356800-1814356800@sc.cpa SUMMARY:(SSET104/27) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\n\nUnderstand the attributes of ethics and professional conduct\n Identify ethical issues that occur every day in the work environment \n Understand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation\n\nMajor Subjects\nThe CPA’s role in today’s economy The similarities and differences between individual and business ethics The link between ethics\, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public\, clients\, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers \nInstructions\nNone URL:https://sc.cpa/event/sset104-27-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221035Z LAST-MODIFIED:20260613T043531Z UID:10005895-1814356800-1814356800@sc.cpa SUMMARY:(SSTE121/27) Surgent's IT Systems and Data Management DESCRIPTION:Event Description\nExplore the critical intersections between information technology (IT) systems and data management through this specialized CPE course for accounting professionals. This session covers business resiliency and disaster recovery strategies\, change management processes\, and much more. Through interactive discussions and hands-on activities\, participants will learn how to enhance their organization’s IT framework while ensuring robust data collection and storage. Equip yourself to oversee IT systems with confidence and reinforce data integrity and system availability. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExplain internal control concepts within accounting information systems\, drawing on frameworks such as COSO and COBIT\, to ensure accuracy in financial reporting\, and protect against unauthorized access\n Describe the key components of IT architecture and cloud computing models and deployments\n Recognize the components and functions of enterprise resource planning (ERP) and accounting information systems and describe how these systems integrate and interact within an organization \n Summarize key considerations for business resiliency\, disaster recovery\, continuity plans\, system replication\, impact analysis\, and availability\n Explain the purpose of change management for internal hardware and software applications\, including the associated risks and necessary documentation\n Understand data management processes\, including data collection methods\, storage types (data warehouse\, data lake\, data mart)\, and the data life cycle\n Analyze and utilize data for financial and operational decision-making\, including examining relational databases for integrity\, integrating data from various sources\, and investigating business process models for improvements\n\nMajor Subjects\nKey components of IT architecture Cloud computing models and deployments Enterprise resource planning (ERP) systems Business resiliency and disaster recovery planning Business continuity plans Business impact analysis System availability measures Change management for hardware and software applications Risks and documentation in change management Testing environments and conversion approaches for new information systems Patch management and change control policies Data management processes and lifecycle Data collection methods and storage types Utilizing data for financial and operational decision-making Examining relational databases for integrity Investigating business process models for improvements \nInstructions\nNone URL:https://sc.cpa/event/sste121-27-surgents-it-systems-and-data-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221036Z LAST-MODIFIED:20260613T043534Z UID:10005896-1814356800-1814356800@sc.cpa SUMMARY:(SSTX303/27) Surgent's Weekly Expert Hour (Original Air Date: 8/12/21) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nChild Tax Credit update (as of 8/12/21) Revenue Procedure 2021-33 How to use an annuity What tax practitioners need to be aware of regarding the Champlain Towers condo collapse \nInstructions\nNone URL:https://sc.cpa/event/sstx303-27-surgents-weekly-expert-hour-original-air-date-8-12-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221037Z LAST-MODIFIED:20260613T043536Z UID:10005897-1814356800-1814356800@sc.cpa SUMMARY:(SSTX274/27) Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities DESCRIPTION:Event Description\nTax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals conducting businesses and pass-through entities. This program covers the loss limitation rules that tax practitioners must know in order to advise their individual and pass-through entity clients fully and adequately as to when and if a loss limitation applies. The loss limitations discussed in this program start with an introductory discussion of hobby loss rules and graduate to a more substantive discussion of the remaining loss limitations: basis limits\, at-risk rules\, passive loss limits\, excess business loss limits\, net operating losses\, and the Section 163(j) interest limitation. Knowing when loss limits apply is essential for any tax practitioner. This program will put you in a position to advise clients fully and intelligently regarding each of the loss limits. \nDesigned For\nAny practitioner who will be advising clients regarding taking losses from pass through entities \nObjectives\n\nRecognize the impact of partner/S corporation’s shareholder basis on the ability to take losses\n Advise clients regarding the taking of losses from pass-through entities\n\nMajor Subjects\nHow to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation \nInstructions\nNone URL:https://sc.cpa/event/sstx274-27-surgents-tax-loss-limitations-imposed-on-individuals-and-pass-through-entities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221037Z LAST-MODIFIED:20260613T043538Z UID:10005898-1814356800-1814356800@sc.cpa SUMMARY:(SSAA155/27) Surgent's Accounting Principle Changes -- What Every CPA needs to know DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250\, Accounting Changes and Error Corrections. \nDesigned For\nAccounting professionals \nObjectives\n\nList the different types of accounting changes and how they affect an entity’s financial statements\n Differentiate between the requirements for the different types of accounting changes\n Identify disclosure requirements related to changes in accounting principles\n\nMajor Subjects\nAn overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle\, changes in accounting estimates\, and changes in reporting entity The ASUs that have affected ASC topics over the last few years \nInstructions\nNone URL:https://sc.cpa/event/ssaa155-27-surgents-accounting-principle-changes-what-every-cpa-needs-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221038Z LAST-MODIFIED:20260613T043540Z UID:10005899-1814356800-1814356800@sc.cpa SUMMARY:(SSAA271/27) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, including SAS 145 and the quality management standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB’s final PIR report for ASC 606\, Revenue\, in December of 2024\, we do a deep dive into the complex revenue recognition standard and findings of the PIR report\, review common special purpose frameworks\, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard-setter activities and professional guidance \nObjectives\n\nKeep abreast of current private company standard-setting activities of the PCC\n Review recently issued accounting and non-audit attestation pronouncements and hot topics\n Understand the key findings in the FASB’s PIR report on ASC 606 and the major provisions within the standard\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important guidance affecting small and medium-sized business practitioners\n\nMajor Subjects\nPrivate company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606\, revenue from contracts with customers Special purpose frameworks – cash\, modified cash\, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS\, SAS\, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) \nInstructions\nNone URL:https://sc.cpa/event/ssaa271-27-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221105Z LAST-MODIFIED:20260613T043543Z UID:10005900-1814356800-1814356800@sc.cpa SUMMARY:(SSOT142/27) Surgent's Reasonable Suspicion DESCRIPTION:Event Description\nGiven the opioid epidemic and the legalization of medical and recreational marijuana in a growing number of states\, many employers are concerned about the impact drugs and alcohol may be having on the safety and security of their workplaces. Reasonable suspicion testing is among the best ways for employers to identify whether an employee is under the influence of drugs or alcohol while working. This webinar explores what managers and supervisors need to know to implement a Reasonable Suspicion Testing Policy. \nDesigned For\nHuman resources professionals and managers \nObjectives\n\nRecognize the signs and symptoms of drug and alcohol use\, including withdrawal symptoms \n Understand how to help enforce the company’s drug and alcohol abuse policy through reasonable suspicion testing\n Explain the steps for observing\, documenting\, interviewing\, and referring employees for testing based upon reasonable suspicion \n\nMajor Subjects\nThe psychosocial\, physiological\, and behavioral aspects of drug and alcohol abuse in the workplace The impact of drug and alcohol abuse on workplace safety The possible connection between performance issues and drug or alcohol abuse The role of documentation in reasonable suspicion testing Confidentiality concerns in the testing process \nInstructions\nNone URL:https://sc.cpa/event/ssot142-27-surgents-reasonable-suspicion/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221105Z LAST-MODIFIED:20260613T043545Z UID:10005901-1814356800-1814356800@sc.cpa SUMMARY:(SSTX317/27) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) 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. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx317-27-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221106Z LAST-MODIFIED:20260613T043546Z UID:10005902-1814356800-1814356800@sc.cpa SUMMARY:(SSTX189/27) Surgent's What Tax Practitioners Need to Know About Medicare DESCRIPTION:Event Description\nTax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you\, or some of your clients\, have questions relating to Medicare\, this program is a must for you. \nDesigned For\nTax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues \nObjectives\n\nUnderstand who is eligible for Medicare\n Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage \n Ascertain whether private or spousal insurance options are preferable to Medicare \n\nMajor Subjects\nEligibility for Medicare How to apply for Medicare Introduction to Parts A\, B\, C\, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/sstx189-27-surgents-what-tax-practitioners-need-to-know-about-medicare/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221106Z LAST-MODIFIED:20260613T043548Z UID:10005903-1814356800-1814356800@sc.cpa SUMMARY:(SSTX173/27) Surgent's Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer DESCRIPTION:Event Description\nThis course will take new and administrative staff from the most basic concepts to an understanding of individual tax return preparation. Continuously updated for the latest legislation\, including the SECURE Act 2.0\, the Inflation Reduction Act\, American Rescue Plan Act\, the Consolidated Appropriations Act of 2021\, the CARES Act\, the SECURE Act\, the Tax Cuts and Jobs Act of 2017\, and the One Big Beautiful Bill Act. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Understand issues with reporting capital gains transactions\n Complete tax returns\, schedules\, and worksheets\n\nMajor Subjects\nEffects of recent legislation\, including the recently enacted One Big Beautiful Bill Act SECURE Act 2.0 Filing information\, filing status\, personal exemptions\, dependents\, the standard deduction\, etc. Dependents and income Wages and salaries Credits\, withholding\, estimated tax\, and basic return preparation Capital gains and losses Itemized deductions \nInstructions\nNone URL:https://sc.cpa/event/sstx173-27-surgents-individual-income-tax-return-preparation-for-the-non-credentialed-tax-preparer/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221108Z LAST-MODIFIED:20260613T043722Z UID:10005904-1814356800-1814356800@sc.cpa SUMMARY:(SSTX221/27) Surgent's Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate tax planning \nObjectives\n\nUnderstand estate planning issues unrelated to federal tax planning\n Inventory the documents relevant to estate preservation\n Understand methods of providing for children and the spouse\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates\, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney\, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability\, disability\, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx221-27-surgents-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221109Z LAST-MODIFIED:20260613T043722Z UID:10005905-1814356800-1814356800@sc.cpa SUMMARY:(SSAA244/27) Surgent's Latest Developments in Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of 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 in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the nonprofit environment \nObjectives\n\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments\n Keep your accounting and auditing skills up to date with current requirements\n Prepare for major changes on the horizon\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) Key challenges encountered in not-for-profit accounting (e.g.\, conditional contributions\, restricted contributions\, contributed services\, membership dues\, noncash contributions\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa244-27-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221213Z LAST-MODIFIED:20260613T043723Z UID:10005906-1814356800-1814356800@sc.cpa SUMMARY:(SSET102/27) Surgent's Ethics for Tax Professionals DESCRIPTION:Event Description\nThe purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230\, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements. \nDesigned For\nAny tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers \nObjectives\n\nUnderstand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis\n\nMajor Subjects\nWhat does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client’s omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? \nInstructions\nNone URL:https://sc.cpa/event/sset102-27-surgents-ethics-for-tax-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T174007 CREATED:20260612T221213Z LAST-MODIFIED:20260613T043723Z UID:10005907-1814356800-1814356800@sc.cpa SUMMARY:(SSTX216/27) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Section 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest – Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions – From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions – A thorough understanding of what’s deductible and what’s not; Interest deductions – Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says – No!; Retirement contributions and education credits and deductions; Tax computations – The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx216-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR