BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002814Z LAST-MODIFIED:20250401T034322Z UID:10004939-1751284800-1751284800@sc.cpa SUMMARY:(SSAA181/25) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also\, construction engagements are\, in many instances\, more “dangerous” than most lines of business due to the many users of the financial statements (especially considering the impact of COVID-19). In this course\, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety\, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\nApply accounting and financial reporting standards to construction contractors \nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The new lease FASB ASC and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa181-25-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002811Z LAST-MODIFIED:20250401T050525Z UID:10004938-1751284800-1751284800@sc.cpa SUMMARY:(SSTE119/25) Surgent's Max the Tax: Metaverse DESCRIPTION:Event Description\nYour client\, Multi-Mega Markets Corporation (MMM)\, a global conglomerate with businesses in entertainment\, fashion\, retail\, software\, technology and other industries\, is looking for advice on the state of the metaverse. They are considering starting a new subsidiary in the metaverse called The MegaVerse (TMV). Your help is needed to share accurate information about the metaverse\, choose the most appropriate MMM subsidiaries to be associated with the metaverse\, and make decisions regarding interoperability. \nDesigned For\nAccounting professionals and anyone needing foundational information related to the metaverse \nObjectives\nUnderstand how professionals are utilizing the metaverse to their advantage Recognize emerging issues in the metaverse \nMajor Subjects\nWhy accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work \nInstructions\nNone URL:https://sc.cpa/event/sste119-25-surgents-max-the-tax-metaverse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002809Z LAST-MODIFIED:20250401T050522Z UID:10004937-1751284800-1751284800@sc.cpa SUMMARY:(SSMG133/25) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course\, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process\, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages\, including the marketing plan\, the technology plan\, the capital plan\, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nDevelop strategies for the organization that make an impact Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Implement strategic planning at the department level Make the planning process enjoyable and painless for the entire organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg133-25-surgents-planning-and-strategy-formulation-for-your-organizations-financial-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002808Z LAST-MODIFIED:20250401T050218Z UID:10004936-1751284800-1751284800@sc.cpa SUMMARY:(SSMG125/25) 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 our experiences with COVID-19. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand when and when not to apply project management thinking Know how to define success in a project Understand and manage the critical path of a project Understand the theory of constraints in project management Know how to both choose and lead people on the project team \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/ssmg125-25-surgents-project-management-for-finance-professionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002514Z LAST-MODIFIED:20250401T045118Z UID:10004935-1751284800-1751284800@sc.cpa SUMMARY:(SSTX286/25) Surgent's Weekly Expert Hour (Original Air Date: 11/19/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nBaer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10\,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies \nInstructions\nNone URL:https://sc.cpa/event/sstx286-25-surgents-weekly-expert-hour-original-air-date-11-19-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002512Z LAST-MODIFIED:20250401T050824Z UID:10004934-1751284800-1751284800@sc.cpa SUMMARY:(SSAA116/25) Surgent's Testing Internal Control and Reporting Deficiencies DESCRIPTION:Event Description\nThe risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant’s skills to effective and efficient testing of internal controls and communicating deficiencies. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit \nObjectives\nExplain the professional standards related to and rationale for understanding and testing internal controls Discuss the professional standards related to testing controls for operating effectiveness Illustrate the appropriate level of linkage between the work performed in testing internal controls\, control reliance and reporting on internal controls Identify impact of a control reliance strategy on the detailed audit plan \nMajor Subjects\nRefresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa116-25-surgents-testing-internal-control-and-reporting-deficiencies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002416Z LAST-MODIFIED:20250401T033215Z UID:10004933-1751284800-1751284800@sc.cpa SUMMARY:(SSTX193/25) Surgent's A Complete Guide to Offers in Compromise DESCRIPTION:Event Description\nThis course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course\, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics\, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved. \nDesigned For\nPractitioners who work with OICs and their rules and complexities \nObjectives\nIdentify the correct forms to use in filing an OIC Explain the three main types of OIC Understand what information should be gathered and put forth in filing an OIC Recognize what aspects of the OIC will increase chances of approval Understand what taxpayers shouldn’t do regarding OICs \nMajor Subjects\nLegislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams \nInstructions\nNone URL:https://sc.cpa/event/sstx193-25-surgents-a-complete-guide-to-offers-in-compromise/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002412Z LAST-MODIFIED:20250401T045410Z UID:10004932-1751284800-1751284800@sc.cpa SUMMARY:(SSTX273/25) Surgent's Weekly Expert Hour (Original Air Date: 6/10/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nSALT relief Tax basis capital reporting Remote workforce issues Update on the Section 121 Exclusion Takeaways from Coca-Cola v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx273-25-surgents-weekly-expert-hour-original-air-date-6-10-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002327Z LAST-MODIFIED:20250401T054205Z UID:10004931-1751284800-1751284800@sc.cpa SUMMARY:(SSAA232/25) Surgent's IA Module 8 -- The Internal Audit (IA) Activity Quality/Excellence Continuum! DESCRIPTION:Event Description\nA commitment to excellence requires dedication toward self-improvement in whatever endeavor we choose\, including being Internal Audit (IA) professionals. Legendary football coach Vince Lombardi once said: “The quality of a person’s life is in direct proportion to their commitment to excellence\, regardless of their field of endeavor.” And Aristotle\, speaking some 2\,500 years earlier\, has been paraphrased as follows: “We are what we repeatedly do. Excellence then is not an act but a habit.” The consistent and ever-growing integration of quality and excellence in performance for IA activities is what this program is all about. From developing a sound understanding and application of IA standards regarding Quality Assurance and Improvement Programs (QAIPs) to moving far beyond compliance to highest-level quality and impact IA functioning\, this capstone course provides a vital roadmap to assist IA activity practitioners in their ongoing quests to tap more fully into and unleash their unlimited potential in better serving and adding value to all organizational stakeholders! \nDesigned For\nInternal audit (IA) professionals at all levels\, including consultants providing IA outsourcing\, co-sourcing and/or related services and external auditors providing IA services and/or who coordinate coverage with and place reliance on the work of Internal \nObjectives\nGain clarity regarding Quality and Excellence expectations for IA activities Develop a sound knowledge foundation of IA Quality Assurance and Improvement Program (QAIP) Standards Explore practical application strategies for adopting and implementing highly effective internal and external quality assessment programs Define ALL IA Organizational Stakeholders and emphasize Internal Auditors’ ever-increasing stakeholder value-adding roles and services Identify ongoing advanced skills and strategic leadership development/training program opportunities for Internal Auditors Introduce and integrate critical IA Success Quadrant utilization principles supporting ongoing IA quality initiatives and excellence in servicing \nMajor Subjects\nDefining Quality and Excellence for an IA activity: your Defining Moments! Quality Assurance and Improvement Program (QAIP): an overview QAIP Standards review Requirements of the QAIP: Internal/External Assessments Moving beyond standards compliance to highest-level quality and impact internal auditing It’s all about stakeholders and maximizing stakeholder value Advanced skills/leadership development for Internal Auditors The IA Success Quadrant and Never-Ending Quality/Excellence Continuum \nInstructions\nNone URL:https://sc.cpa/event/ssaa232-25-surgents-ia-module-8-the-internal-audit-ia-activity-quality-excellence-continuum/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002325Z LAST-MODIFIED:20250401T050414Z UID:10004930-1751284800-1751284800@sc.cpa SUMMARY:(SSTX165/25) Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing the tax rules for 2023\, but also knowing how those rules are incorporated into the IRS tax forms practitioners will be using to prepare 2023 tax returns. This course provides tax return preparer attendees with an up-to-date review of important new tax forms\, key tax developments\, and tax law changes as they are reflected in IRS forms for 2023 and IRS filing issues and deadlines as they relate to 2023. \nDesigned For\nAny tax practitioner preparing or reviewing income tax returns for 2022 \nObjectives\nUnderstand new tax developments and the impact they have on the 2023 tax forms Note changes in 2023 tax forms from the 2022 versions of the same forms \nMajor Subjects\nMajor 2023 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2023 and how they impact the 2023 tax forms \nInstructions\nNone URL:https://sc.cpa/event/sstx165-25-surgents-getting-ready-for-busy-season-review-individual-tax-form-changes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002324Z LAST-MODIFIED:20250401T033117Z UID:10004929-1751284800-1751284800@sc.cpa SUMMARY:(SSTX191/25) 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/sstx191-25-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002318Z LAST-MODIFIED:20250401T045023Z UID:10004928-1751284800-1751284800@sc.cpa SUMMARY:(SSTE114/25) Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot DESCRIPTION:Event Description\nWith the Power BI ecosystem\, a complete business intelligence solution\, your company can begin the data analytics journey with Excel. Excel contains two data tools of the Power BI ecosystem to begin developing data skills: Power Query and Power Pivot. Beginning your data journey with an application your business users are already familiar with will increase your chances of success in your company’s data goals.This course will demonstrate the capabilities of Power Query and Power Pivot in Excel. \nDesigned For\nAnyone who wants to understand how you can begin your data analytics journey with the data tools available in Excel \nObjectives\nExplain the data tools available in Excel Locate Power Query and Power Pivot in Excel Be well versed in the important points of Power Query and Power Pivot Understand why starting with Excel in implementing data analytics is a smart choice \nMajor Subjects\nDemonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem\, including data sources Power Query can connect to; transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot\, the data modeling tool of the Power BI ecosystem\, including query organization; custom columns; parameters; and database capabilities \nInstructions\nNone URL:https://sc.cpa/event/sste114-25-surgents-excel-the-data-tools-for-analysis-power-query-and-power-pivot/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002316Z LAST-MODIFIED:20250401T045816Z UID:10004927-1751284800-1751284800@sc.cpa SUMMARY:(SSTX186/25) Surgent's Max the Tax: Equity Compensation DESCRIPTION:Event Description\nLiam\, a public relations executive\, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then\, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g.\, 83(b) election\, etc.). \nDesigned For\nAccounting professionals and anyone needing foundational information related to equity compensation \nObjectives\nUnderstand the tax consequences of equity awards and compensation Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans Determine when it is appropriate to make a Sect 83(b) election \nMajor Subjects\nStock grants\, including Restricted Stock Awards (RSAs)\, Restricted Stock Units (RSUs)\, and Performance Share Units (PSUs) Stock options and rights\, including Incentive Stock Options (ISOs)\, Non-Qualified Stock Options (NQSOs)\, Stock Appreciation Rights (SARs)\, and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx186-25-surgents-max-the-tax-equity-compensation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002314Z LAST-MODIFIED:20250401T053017Z UID:10004926-1751284800-1751284800@sc.cpa SUMMARY:(SSAA157/25) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \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 \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Recognize potential signs of fraudulent behavior Understand how people may respond differently to certain factors 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 Nation and ancillary costs The current economy & microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale & shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad & interesting findings and red flags 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/ssaa157-25-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002311Z LAST-MODIFIED:20250401T040110Z UID:10004925-1751284800-1751284800@sc.cpa SUMMARY:(SSTX241/25) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach DESCRIPTION:Event Description\nThis course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example\, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income)\, Subpart F\, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations\, empowering participants to advise their clients on the most tax efficient way to structure their international investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\nExplain the similarities and differences between GILTI\, Subpart F\, and PFIC regimes Understand the mechanics of income inclusions and foreign tax credits available under GILTI\, Subpart F\, and PFIC regimes Compare and contrast the overall tax liability under different circumstances Identify tax planning opportunities for income from foreign corporations \nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate GILTI\, Subpart F\, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI\, Subpart F\, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx241-25-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002310Z LAST-MODIFIED:20250401T051732Z UID:10004924-1751284800-1751284800@sc.cpa SUMMARY:(SSTX292/25) Surgent's Weekly Expert Hour (Original Air Date: 10/08/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nTIGTA Audit Report No. 2020-30-056 Regulations under Section 274 relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20) \nInstructions\nNone URL:https://sc.cpa/event/sstx292-25-surgents-weekly-expert-hour-original-air-date-10-08-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002145Z LAST-MODIFIED:20250401T022712Z UID:10004923-1751284800-1751284800@sc.cpa SUMMARY:(SSAA255/25) Surgent's Latest Developments in Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis is 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 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 nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the nonprofit environment \nObjectives\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments Keep your 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 nonprofits (including the implementation of SAS No. 145 on risk assessment) How ASU No. 2020-07 affected the reporting and disclosure of contributed nonfinancial assets through the lens of three implementers Understanding FASB ASC 842\, Leases\, and how nonprofits will implement the standard (including a look at early implementers and year two leasing issues) \nInstructions\nNone URL:https://sc.cpa/event/ssaa255-25-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002137Z LAST-MODIFIED:20250401T044213Z UID:10004922-1751284800-1751284800@sc.cpa SUMMARY:(SSTX194/25) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThis course is a great foundation to introduce new preparers to tax rules related to business returns. The course provides new staff coverage of tax areas affecting all business entities\, providing staff training which they may carry to other business entity returns. Such business tax topics include the sale of assets used in any trade or business (Form 4797)\, depreciation (Form 4562)\, deductible vs. non-deductible items\, and the basics of uniform capitalization. The objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a complicated federal corporate income tax return. It is a hands-on\, practical course in filling out most tax forms\, with extra emphasis on form changes due to new tax law. \nDesigned For\nNew staff and paraprofessionals involved in return preparation \nObjectives\nDevelop an understanding of basic preparation principles which affect all business entities Learn in detail about the preparation of a Form 1120\, and Schedule M-1 Understand the proper treatment of trial balance entries into Form 1120 \nMajor Subjects\nPreparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return The importance of Schedule M-1\, including many adjustments in reconciling book income to tax income\, and items preparation staff may look for on all business returns. Learn to self-review New tax-planning strategies for depreciation deductions\, including changes to §179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation Methods of accounting — Application and choices In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses — including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of many common business deductions; which are deductible and which are M-1 items? How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And much more \nInstructions\nNone URL:https://sc.cpa/event/sstx194-25-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002131Z LAST-MODIFIED:20250401T042026Z UID:10004921-1751284800-1751284800@sc.cpa SUMMARY:(SSTX163/25) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange \nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method? 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? What is a like-kind exchange as defined by IRC Section 1031? When can a taxpayer utilize the provisions of IRC Section 1031? What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral? Calculating a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges? Recent changes to like-kind exchanges as the result of IRS final regulations Changes that may be on the horizon regarding like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx163-25-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T002123Z LAST-MODIFIED:20250401T042009Z UID:10004920-1751284800-1751284800@sc.cpa SUMMARY:(SSTX255/25) Surgent's Weekly Expert Hour (Original Air Date: 11/11/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nInfrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration \nInstructions\nNone URL:https://sc.cpa/event/sstx255-25-surgents-weekly-expert-hour-original-air-date-11-11-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001818Z LAST-MODIFIED:20250401T031245Z UID:10004919-1751284800-1751284800@sc.cpa SUMMARY:(SSTX216/25) Surgent's Update on the SECURE 2.0 Act DESCRIPTION:Event Description\nThis course provides a comprehensive analysis of the SECURE 2.0 Act\, which is part of a much larger legislative package entitled the Consolidated Appropriations Act\, 2023. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such\, the Act has many important changes relating to IRAs and qualified plans. This long-awaited new legislation alters the landscape of retirement planning for taxpayers of all ages\, and there are changes taking immediate effect in January 2023. Make sure you are up-to-date with the latest information available in order to effectively advise your clients on these important changes. In addition\, this guidance will be of particular relevance to practitioners’ own retirement planning. \nDesigned For\nAny accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act of 2022 \nObjectives\nUnderstand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients Competently discuss the current state of retirement planning with your accounting and finance clients \nMajor Subjects\nAutomatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2\,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60\, 61\, 62\, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule \nInstructions\nNone URL:https://sc.cpa/event/sstx216-25-surgents-update-on-the-secure-2-0-act/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001717Z LAST-MODIFIED:20250401T044310Z UID:10004918-1751284800-1751284800@sc.cpa SUMMARY:(SSMG131/25) Surgent's Implementing Subscription Pricing to Your Practice DESCRIPTION:Event Description\nThis course is designed to provide accountants with a comprehensive understanding of the subscription pricing model. As the business world increasingly shifts toward subscription-based models\, it’s crucial for accountants to understand the financial implications and strategies associated with this pricing approach. This course will cover the basics of subscription pricing\, how to set prices\, and how to analyze the financial impacts of these decisions\, as well as the specific impacts to your business.By the end of this course\, participants will be equipped with the knowledge and skills to effectively manage the implementation of subscription pricing to their practice. \nDesigned For\nAll finance and accounting professionals who want to improve billing practices for their business \nObjectives\nUnderstand what subscription pricing is and the need for a shift from traditional pricing to subscription pricing Set subscription prices based on costs\, customer value perception\, and competitive analysis Transition to a subscription pricing model and communicate these changes to stakeholders Understand the need to regularly review and adjust subscription pricing based on business needs and client changes Manage customer retention and churn in a subscription pricing model Develop skills to analyze the financial impact of subscription pricing on a business’s revenue and profitability \nMajor Subjects\nThe basics of subscription pricing Pricing strategies\, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business \nInstructions\nNone URL:https://sc.cpa/event/ssmg131-25-surgents-implementing-subscription-pricing-to-your-practice/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001716Z LAST-MODIFIED:20250401T045214Z UID:10004917-1751284800-1751284800@sc.cpa SUMMARY:(SSMG128/25) Surgent's Microsoftr PowerPointr 2016: Getting Started DESCRIPTION:Event Description\nThis course guides you through creating and opening PowerPoint presentations; inserting\, reorganizing\, and deleting slides; applying a design theme and switching between different PowerPoint views. You learn how to insert various types of content on slides\, such as bulleted lists\, tables\, charts\, shapes\, pictures\, SmartArt graphics and sound clips; how run a slide show and how to preview and print audience handouts; how to add animation and transition effects to slides; how to create a custom design theme and a custom template\, which you use to create a new presentation; how to integrate Excel workbook data and charts in a presentation using copy and paste; how to add footer text\, a date and slide numbers to slides; how to run a full-screen slide show using slide show controls; and how to run a slide show in Presenter view. Note that this course emphasizes using traditional keyboard and mouse actions to perform tasks in PowerPoint and Excel 2016. Some relevant tips for working with PowerPoint 2016 with a Windows 10 touch-screen device are also provided. \nDesigned For\nNew PowerPoint users\, or experienced users switching from an earlier version \nObjectives\nIdentify elements of the PowerPoint Start screen; select a template to create a new presentation Identify PowerPoint window elements Recognize ways to insert slides\, apply a theme\, and add slide content Recognize how to switch between views; then preview\, and print a presentation Select PowerPoint options; identify ways to get Help in PowerPoint Recognize ways to delete and reposition slides Select options to spell check a presentation Recognize ways to insert and format slide objects Identify how to add transition and animation effects Select options to set up a slide show Identify how to create\, save\, and use a custom theme and custom template Recognize techniques for integrating Excel data and charts with PowerPoint slides Identify how to insert the date\, slide numbers\, and footer text Select the slide show controls Select Presenter view to run a slide show \nMajor Subjects\nIdentify elements of the PowerPoint Start screen; select a template to create a new presentation Identify PowerPoint window elements Recognize ways to insert slides\, apply a theme\, and add slide content Recognize how to switch between views; then preview\, and print a presentation Select PowerPoint options; identify ways to get Help in PowerPoint Recognize ways to delete and reposition slides Select options to spell check a presentation Recognize ways to insert and format slide objects Identify how to add transition and animation effects Select options to set up a slide show Identify how to create\, save\, and use a custom theme and custom template Recognize techniques for integrating Excel data and charts with PowerPoint slides Identify how to insert the date\, slide numbers\, and footer text Select the slide show controls Select Presenter view to run a slide show \nInstructions\nNone URL:https://sc.cpa/event/ssmg128-25-surgents-microsoftr-powerpointr-2016-getting-started/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001611Z LAST-MODIFIED:20250401T040019Z UID:10004916-1751284800-1751284800@sc.cpa SUMMARY:(SSAA231/25) Surgent's IA Module 7 -- Internal Audit (IA) Engagement Management and Administration DESCRIPTION:Event Description\nProper planning and execution of an audit program at the overall activity and individual engagement level requires highly effective management and administration to promote\, support\, and ensure maximum value adding assurance for organizational stakeholders. This course helps Internal Auditors at all levels better understand the practical and required engagement managerial responsibilities involved with the IA function at both the department and engagement level. The course will also review the required detailed\, ongoing administrative aspects of successfully managing each. From planning to resource allocation and management\, supervision\, review\, communications and reporting\, monitoring and follow up\, this session provides the keys to highest level quality and impact IA administration and management. \nDesigned For\nInternal audit (IA) professionals at all levels\, including consultants providing IA outsourcing\, co-sourcing and/or related services and external auditors (CPAs) providing IA services who coordinate coverage with and place reliance on the work of IAs. \nObjectives\nReinforcing core principles and concepts supporting IA activity and engagement management/administration best practices Promoting greater awareness of essential IA engagement management and administration implementation practices for high performing IA activities Identifying opportunities for increasing IA engagement efficiencies through optimum management/administration deployment strategies Highlighting and emphasizing critical IA team and stakeholder communications and relationship building success factors; \nMajor Subjects\nIA activity and engagement level management overview The fundamentals of highly effective IA engagement management Engagement planning\, supervision\, administration\, and monitoring Time and resource management\, including scheduling\, budgeting\, status updating\, tracking and follow up Audit reporting and report writing Engagement team and stakeholder/partner communications\, meetings\, and relationship dynamics and development \nInstructions\nNone URL:https://sc.cpa/event/ssaa231-25-surgents-ia-module-7-internal-audit-ia-engagement-management-and-administration/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001610Z LAST-MODIFIED:20250401T043225Z UID:10004915-1751284800-1751284800@sc.cpa SUMMARY:(SSAA154/25) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nPrepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’ not-for-profit accounting and reporting requirements \nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa154-25-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001519Z LAST-MODIFIED:20250401T051720Z UID:10004914-1751284800-1751284800@sc.cpa SUMMARY:(SSTX147/25) Surgent's Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding Examine employer requirements regarding Form W-4 Understand the gig economy and the payroll tax responsibilities associated with it \nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Sect 530 relief Using SS-8 Payroll Tax Penalties;– Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx147-25-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001515Z LAST-MODIFIED:20250401T035916Z UID:10004913-1751284800-1751284800@sc.cpa SUMMARY:(SSAA161/25) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nIf you work with governments and not-for-profits\, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements Excel in the Yellow Book auditing arena Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements \nMajor Subjects\nWhen is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e.\, requirements related to independence\, CPE\, peer review\, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e.\, examinations\, reviews\, and agreed-upon procedures engagements) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa161-25-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001424Z LAST-MODIFIED:20250401T034911Z UID:10004912-1751284800-1751284800@sc.cpa SUMMARY:(SSTX205/25) Surgent's Real Estate Taxation: Critical Considerations DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, operating\, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry\, as well as new credits that are available after the Inflation Reduction Act of 2022. \nDesigned For\nAccounting and Finance Professionals who advise clients or their company on issues related to the acquisition\, operating\, and selling of real estate \nObjectives\nUnderstand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each Know and be able to apply the key considerations in determinations surrounding depreciation and recapture\, like-kind exchanges\, and the determination of passive activity losses Recognize how recent tax legislation impacts commercial real estate Recognize how recent tax legislation impacts homeowners Identify components for determing a property’s tax basis \nMajor Subjects\nThe impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales \nInstructions\nNone URL:https://sc.cpa/event/sstx205-25-surgents-real-estate-taxation-critical-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001417Z LAST-MODIFIED:20250401T035007Z UID:10004911-1751284800-1751284800@sc.cpa SUMMARY:(SSTX250/25) Surgent's Weekly Expert Hour (Original Air Date: 10/07/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nUpdate on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security? \nInstructions\nNone URL:https://sc.cpa/event/sstx250-25-surgents-weekly-expert-hour-original-air-date-10-07-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T175736 CREATED:20250401T001414Z LAST-MODIFIED:20250401T031424Z UID:10004910-1751284800-1751284800@sc.cpa SUMMARY:(SSMG103/25) Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization DESCRIPTION:Event Description\nProbably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint\, proving why they are necessary for both for-profit and nonprofit businesses to achieve success. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nIdentify why customer service is just as important as compliance for profitability Understand how some organizations have achieved top performance in their industries See how good customer service is not about being “right” Realize why finance professionals have a bias toward compliance; Identify what is wanted by the internal customers of the finance and accounting departments \n\nMajor Subjects\nWhy customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service \nInstructions\nNone URL:https://sc.cpa/event/ssmg103-25-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR