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:20260405T212339 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:20260405T212339 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:20260405T212339 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:20260405T212339 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:20260405T212339 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:20260405T212339 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001315Z LAST-MODIFIED:20250401T050914Z UID:10004909-1751284800-1751284800@sc.cpa SUMMARY:(SSTX158/25) 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 Inflation Reduction Act\, American Rescue Plan Act\, the Consolidated Appropriations Act of 2021\, the CARES Act\, the SECURE Act\, and the Tax Cuts and Jobs Act of 2017. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\nLearn complicated issues of filing status and dependency exemptions Understand issues with reporting capital gains transactions Complete tax returns\, schedules\, and worksheets \nMajor Subjects\nEffects of recent legislation\, including the recently enacted Inflation Reduction Act and the 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/sstx158-25-surgents-individual-income-tax-return-preparation-for-the-non-credentialed-tax-preparer/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001314Z LAST-MODIFIED:20250401T044106Z UID:10004908-1751284800-1751284800@sc.cpa SUMMARY:(SSTX111/25) Surgent's Section 199A: Applications and Challenges DESCRIPTION:Event Description\nSection 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on Section 199A. This program incorporates the experiences of many tax practitioners since the creation of Section 199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction\, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance. \nDesigned For\nAny tax practitioner wishing to understand and apply the 199A deduction \nObjectives\nUnderstand the 20 percent deduction for pass-through entity owners Implement the benefits of this deduction for income tax returns Understand the impact of the possible expiration of Sect 199A in 2025 \nMajor Subjects\nThe latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater Sect 199A deduction Whether the owner of a Schedule E with net rental income can claim the Sect 199A deduction A look to the future. Will Sect 199A survive? \nInstructions\nNone URL:https://sc.cpa/event/sstx111-25-surgents-section-199a-applications-and-challenges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001310Z LAST-MODIFIED:20250401T044316Z UID:10004907-1751284800-1751284800@sc.cpa SUMMARY:(SSMG116/25) Surgent's Increase the Efficiency of Your Organization DESCRIPTION:Event Description\nThere are only two things that any organization needs to accomplish for success: serve the customer well and do it efficiently. This short program will concentrate on the efficiency side\, which is always near and dear to the heart of the financial professional. We will develop a well-proven program to increase efficiency in a way that is both embraced by employees and has been found to work. By following this simple formula\, any organization can become more efficient. \nDesigned For\nCFOs\, controllers\, and financial professionals \nObjectives\nDevelop an efficiency program that is embraced by employees Understand how efficiency is a key to success Understand how incentives can improve efficiency Recognize how internal competition can improve efficiency Tap into employee creativity for efficiency \nMajor Subjects\nProven ways to measure costs in relation to objectives Develop methods to measure company and department objectives Use ratios to measure and improve efficiency Develop an incentive system that rewards efficiency \nInstructions\nNone URL:https://sc.cpa/event/ssmg116-25-surgents-increase-the-efficiency-of-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001308Z LAST-MODIFIED:20250401T041629Z UID:10004906-1751284800-1751284800@sc.cpa SUMMARY:(SSOT124/25) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\nUnderstand how crowdfunding platforms work Be able to explain the different types of crowdfunding campaigns Implement strategies for building a successful crowdfunding campaign \nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot124-25-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001214Z LAST-MODIFIED:20250401T052641Z UID:10004905-1751284800-1751284800@sc.cpa SUMMARY:(SSAA208/25) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa208-25-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001208Z LAST-MODIFIED:20250401T042020Z UID:10004904-1751284800-1751284800@sc.cpa SUMMARY:(SSOT112/25) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\nRecognize the elements required to create a valid contract Understand common techniques to enforce a contract Be well versed in the rules of contract interpretation Understand defenses used to prevent contract enforcement Explain remedies that are available to a party enforcing a contract \nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot112-25-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001110Z LAST-MODIFIED:20250401T024816Z UID:10004903-1751284800-1751284800@sc.cpa SUMMARY:(SSTX238/25) Surgent's Essential Depreciation and Expensing Update DESCRIPTION:Event Description\nThe “permanent” changes from the TCJA may stand like a lion in the pathway of change\, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation\, amortization\, and sales of property. This course contains many examples and cases to illustrate the most important points for CPAs to understand. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize possible tax savings for their clients \nObjectives\nFully understand two of the most commonly prepared tax forms Understand assets from acquisition to disposition Complete and discuss cases highlighting some of the practical issues tax preparers face \nMajor Subjects\nResolved technical glitches for qualified improvement property Detailed coverage of Sect 179 expense elections and Sect 168(k) bonus or additional first-year depreciation: maximizing deductions\, definitions\, limitations\, and qualified property Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) MACRS depreciation – finding the proper method\, convention\, and recovery period Listed property and the current limitations Amortization of startup\, organization\, and other expenditures AMT depreciation adjustments and how to avoid them Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx238-25-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001106Z LAST-MODIFIED:20250401T050917Z UID:10004902-1751284800-1751284800@sc.cpa SUMMARY:(SSAA109/25) Surgent's Essentials Of Audit Sampling DESCRIPTION:Event Description\nWhen performing an audit\, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances\, such as debt\, may be tested 100% but more often\, such as is the case with accounts receivable\, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAuditors of all levels \nObjectives\nDiscuss the professional requirements related to sampling applications Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit \nMajor Subjects\nDetermining sample sizes in a compliance audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa109-25-surgents-essentials-of-audit-sampling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001104Z LAST-MODIFIED:20250401T052217Z UID:10004901-1751284800-1751284800@sc.cpa SUMMARY:(SSTX278/25) 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.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\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx278-25-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001103Z LAST-MODIFIED:20250401T045726Z UID:10004900-1751284800-1751284800@sc.cpa SUMMARY:(SSAA203/25) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa203-25-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001013Z LAST-MODIFIED:20250401T051122Z UID:10004899-1751284800-1751284800@sc.cpa SUMMARY:(SSAA190/25) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022\, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality\, SAS 146\, and an accounting and review service standard\, SSARS 26\, were also issued. These changes are substantive. They are effective for years beginning after December 15\, 2025.This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize changes in Quality Management standards Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa190-25-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001011Z LAST-MODIFIED:20250401T051632Z UID:10004898-1751284800-1751284800@sc.cpa SUMMARY:(SSOT120/25) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know DESCRIPTION:Event Description\nIn 1996\, Congress passed the Health Insurance Portability and Accountability Act\, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law\, critics argued that HIPAA “lacked teeth”\, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH\, entities subject to HIPAA are now required to maintain specific physical\, administrative\, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law\, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further\, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH\, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is\, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also\, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses \nObjectives\nUnderstand HIPAA’s requirements and how they apply to accounting and other professionals Understand methods to employ to reduce chances of violating HIPAA’s provisions Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses \nMajor Subjects\nA basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA \nInstructions\nNone URL:https://sc.cpa/event/ssot120-25-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T001008Z LAST-MODIFIED:20250401T045120Z UID:10004897-1751284800-1751284800@sc.cpa SUMMARY:(SSTX105/25) Surgent's Limited Liability Companies: Losses\, Liquidations\, Terminations\, Continuations\, and Sales DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\nIdentify when distributions are taxable\, including disguised sales and the tax on pre-contribution gain Discuss the tax consequences of a liquidation of a partner’s interest Describe the options when a partnership terminates or continues following an acquisition or merger; Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership \nMajor Subjects\nWhen are distributions taxable? Miscellaneous issues\, including the critical difference between Sect 736(a) and Sect 736(b) payments Sales of an LLC interest — holding period and hot asset issues \nInstructions\nNone URL:https://sc.cpa/event/sstx105-25-surgents-limited-liability-companies-losses-liquidations-terminations-continuations-and-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000918Z LAST-MODIFIED:20250401T041527Z UID:10004896-1751284800-1751284800@sc.cpa SUMMARY:(SSAA283/25) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools.In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review the newly issued guidance on audit evidence found in SAS 142\, which guides our use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors Discuss SAS 142 and how it applies to the new audit methodologies using technology Explain how auditors are integrating audit data analytics into the audit process \nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa283-25-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000912Z LAST-MODIFIED:20250401T040910Z UID:10004895-1751284800-1751284800@sc.cpa SUMMARY:(SSAA110/25) Surgent's Fraud Risk Assessment Basics DESCRIPTION:Event Description\nThe financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report\, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error\, as fraud may involve collusion\, forgery\, intentional omissions\, misrepresentations\, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibility for identifying\, assessing\, and responding to fraud risk on a financial statement audit \nObjectives\nExplain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk \nMajor Subjects\nExplain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications \nInstructions\nNone URL:https://sc.cpa/event/ssaa110-25-surgents-fraud-risk-assessment-basics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000812Z LAST-MODIFIED:20250401T031411Z UID:10004894-1751284800-1751284800@sc.cpa SUMMARY:(SSTX280/25) Surgent's Weekly Expert Hour (Original Air Date: 1/21/21) 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\nERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21 \nInstructions\nNone URL:https://sc.cpa/event/sstx280-25-surgents-weekly-expert-hour-original-air-date-1-21-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000613Z LAST-MODIFIED:20250401T043418Z UID:10004891-1751284800-1751284800@sc.cpa SUMMARY:(SSAA202/25) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-25-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000514Z LAST-MODIFIED:20250401T044720Z UID:10004890-1751284800-1751284800@sc.cpa SUMMARY:(SSOT129/25) Surgent's Recruiting and Retaining Next Gen Talent DESCRIPTION:Event Description\nWhen it comes to attracting the best talent\, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later)\, as this group is expected to comprise 62% of the workforce by 2025. To be successful\, accounting and related professionals should understand how to create strong relationships with Next Gen talent\, some of the most talented\, energetic components of the workforce. Using sound research as a guide\, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees \nObjectives\nUnderstand the backgrounds\, beliefs\, and career expectations for Next Gen talent Explore ways to recruit\, train and retain Next Gen talent Recognize successful strategies used by small and large organizations to retain Next Gen employees Understand the importance of technology\, social media\, mentoring\, and culture for Next Gen employees \nMajor Subjects\nWho are Next Gen employees\, and what are their career objectives? How employers can align their values with Next Gen values Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot129-25-surgents-recruiting-and-retaining-next-gen-talent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000512Z LAST-MODIFIED:20250401T035016Z UID:10004889-1751284800-1751284800@sc.cpa SUMMARY:(SSAA294/25) Surgent's The Basics of Nonprofit Financial Reporting DESCRIPTION:Event Description\nThis course is designed to help you proceed and succeed in preparing meaningful financial statements for nonprofit organizations. Learn the requirements and options allowed to nonprofits in conveying financial information to donors\, creditors\, grantors\, and others. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nUnderstand key reporting and disclosure concepts related to nonprofit financial reporting Recognize the uniqueness of nonprofit financial reporting \nMajor Subjects\nThe basic financial statements that nonprofits prepare Best practices for nonprofit reporting Tailoring the financial statements to fit the nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa294-25-surgents-the-basics-of-nonprofit-financial-reporting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000511Z LAST-MODIFIED:20250401T041220Z UID:10004888-1751284800-1751284800@sc.cpa SUMMARY:(SSTX187/25) Surgent's Max the Tax: Entity Selection DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\nHelp clients choose the tax entity that is most advantageous to them \nMajor Subjects\nChoice of entity decisions Client consultation questions regarding entity selection \nInstructions\nNone URL:https://sc.cpa/event/sstx187-25-surgents-max-the-tax-entity-selection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000413Z LAST-MODIFIED:20250401T030343Z UID:10004887-1751284800-1751284800@sc.cpa SUMMARY:(SSAA137/25) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa137-25-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000411Z LAST-MODIFIED:20250401T020221Z UID:10004886-1751284800-1751284800@sc.cpa SUMMARY:(SSAA236/25) Surgent's Accounting for Software - Internal Use and External Sales DESCRIPTION:Event Description\nThis course provides an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties. The accounting\, reporting\, and disclosure requirements related to software depends on the nature of the software\, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software\, the guidance is prescribed by ASC Topic 350-40. On the other hand\, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20. \nDesigned For\nFinancial practitioners who want an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties \nObjectives\nDistinguish between software that is considered internal-use and not considered internal-use Recognize how implementation costs are accounted for in various stages of software development Identify when capitalization and amortization should commence Recognize how implementation costs of hosting arrangements are accounted for differently \nMajor Subjects\nThe accounting\, reporting\, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties Topic 350-40 ASC Topic 985-20 \nInstructions\nNone URL:https://sc.cpa/event/ssaa236-25-surgents-accounting-for-software-internal-use-and-external-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000407Z LAST-MODIFIED:20250401T024016Z UID:10004885-1751284800-1751284800@sc.cpa SUMMARY:(SSTX243/25) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area\, but also examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue\, so that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nRecall which states do not have an income tax. Determine when employer withholding obligations exist. Recognize how withholding obligations are affected by reciprocal agreements between states. Identify where employers are obligated to pay unemployment for employees. \nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx243-25-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T212339 CREATED:20250401T000311Z LAST-MODIFIED:20250401T035911Z UID:10004884-1751284800-1751284800@sc.cpa SUMMARY:(SSTX266/25) Surgent's Weekly Expert Hour (Original Air Date: 7/29/21) 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\nSBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S\, 3508 EZ\, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation \nInstructions\nNone URL:https://sc.cpa/event/sstx266-25-surgents-weekly-expert-hour-original-air-date-7-29-21/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR