BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223517Z LAST-MODIFIED:20250401T042208Z UID:10004655-1751284800-1751284800@sc.cpa SUMMARY:(SSAA264/25) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Prepare to implement the new Yellow Book in an effective and efficient manner Save time by understanding what the new Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa264-25-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223612Z LAST-MODIFIED:20250401T042214Z UID:10004656-1751284800-1751284800@sc.cpa SUMMARY:(SSTX104/25) Surgent's Review of Form 709 - Gift Tax Return DESCRIPTION:Event Description\nThis course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form. \nDesigned For\nAccounting and Financial Professionals involved in the preparation of individual\, gift\, and information returns \nObjectives\nUnderstand the proper preparation of Form 709 Identify the differing types of gifts\, limits\, and information required on Form 709 \nMajor Subjects\nForm 709\, gift tax reporting\, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion; what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end loaded Sect 529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE) \nInstructions\nNone URL:https://sc.cpa/event/sstx104-25-surgents-review-of-form-709-gift-tax-return/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223810Z LAST-MODIFIED:20250401T042218Z UID:10004657-1751284800-1751284800@sc.cpa SUMMARY:(SSMG132/25) Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know DESCRIPTION:Event Description\nStarting and owning a small business has often been referred to as the “Third Pillar of Wealth\,” right behind investments and owning real estate. Essentially\, all businesses start off as “small businesses.” Small businesses\, however\, require a large amount of preparation in order to successfully launch and grow. Starting a business requires the owners and managers to address a host of issues\, including an understanding of applicable laws\, appropriate financing\, staffing requirements\, marketing\, liability protection\, and many more.This course provides a broad overview of the critical issues business owners\, as well as their professional advisors\, must consider when starting and growing a small business. There is extensive research regarding best practices in this area\, and this webinar is intended to distill down such information and focus on what is critical to get a small business up and running as seamlessly as possible. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand proven strategies to establish and grow a small business or who counsels individuals who own\, or are considering owning\, a small business \nObjectives\nUnderstand how to successfully start and grow a small business or advise clients who are starting a small business Understand basic legal issues that need to be addressed when forming a business Explore marketing and financing plans to launch and develop a business Recognize ways to protect business assets and owners from different forms of liability \nMajor Subjects\nUnderstanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners\, investors\, managers\, and employees Accounting\, recording-keeping\, and other software programs Leases\, contracts\, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position \nInstructions\nNone URL:https://sc.cpa/event/ssmg132-25-surgents-starting-a-small-business-what-every-trusted-advisor-and-entrepreneur-needs-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223813Z LAST-MODIFIED:20250401T042025Z UID:10004658-1751284800-1751284800@sc.cpa SUMMARY:(SSAA276/25) Surgent's Surging Auditors: Revenue Rush DESCRIPTION:Event Description\nStepping into the shoes of an outside technical consultant\, each participant must perform an ASC 606 assessment for Quality Tiles\, Inc. (QTI)\, a company recently acquired by Home D‚cor and More\, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received\, they will apply guidance in ASC 606\, which can be complex\, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately. \nDesigned For\nAccounting and auditing practitioners who are beginning their careers in public accounting \nObjectives\nRecall the key elements of the 5-step revenue recognition approach under ASC 606 Identify the key information necessary to assess revenue recognition under ASC 606 Assess the appropriateness of revenue recognition approaches \nMajor Subjects\nApplication of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa276-25-surgents-surging-auditors-revenue-rush/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223912Z LAST-MODIFIED:20250401T042308Z UID:10004659-1751284800-1751284800@sc.cpa SUMMARY:(SSTX162/25) Surgent's 2023 Tax Update DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of tax reform\, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation. \nDesigned For\nCPAs who need to know the latest tax law changes in all areas of practice \nObjectives\nUnderstand strategies and tactics to use in light of new legislation Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nTimely coverage of breaking tax legislation Residency and domicile Selling a principal residence\, including tax planning strategies Real Estate professional requirements New Form 1099-K reporting requirements Virtual currency\, including recent developments regarding NFTs Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx162-25-surgents-2023-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223913Z LAST-MODIFIED:20250401T042311Z UID:10004660-1751284800-1751284800@sc.cpa SUMMARY:(SSOT100/25) Surgent's Successful Communication DESCRIPTION:Event Description\nAll would agree that successful communications are key to any successful venture\, including audits. However\, given the tight deadlines\, complex issue resolution and the often remote working environment of the audit teams and clients\, there are many barriers to achieving effective communications on audit engagements.In this module\, we’ll review common barriers to effective communication\, models for effective communication which are easy to understand and utilize\, the importance of both verbal and non-verbal communication skills\, and the often over-looked element of communication – effective listening. \nDesigned For\nAccountants with responsibilities for effective engagement communications \nObjectives\nBe familiar with a communication model to discover key techniques Identify and demonstrate techniques for overcoming barriers Understand; the communication process including: non-verbal behaviors\, and active listening Listen more effectively\, especially in stressful situations where heightened emotions can get in the way Create an action plan to apply techniques in the workplace for communication success \nMajor Subjects\nBarriers to communication\, especially when working remotely Modules and best practices for effective communication Keys to effective non-verbal communication Effective listening techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot100-25-surgents-successful-communication/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223917Z LAST-MODIFIED:20250401T032005Z UID:10004661-1751284800-1751284800@sc.cpa SUMMARY:(SSAA187/25) Surgent's Disclosures of Risks and Uncertainties DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC)\, there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities. \nDesigned For\nCPAs in need of an overview of the disclosure requirements regarding risks and uncertainties. \nObjectives\nIdentify the scope of transactions included within ASC Topic 275 Recognize when disclosure is required related to accounting estimates Differentiate between concentration areas and whether or not disclosure is required \nMajor Subjects\nRecall the general disclosure requirements relating to risks and uncertainties Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC \nInstructions\nNone URL:https://sc.cpa/event/ssaa187-25-surgents-disclosures-of-risks-and-uncertainties/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T223921Z LAST-MODIFIED:20250401T030538Z UID:10004662-1751284800-1751284800@sc.cpa SUMMARY:(SSAA156/25) Surgent's Adapting to Today's Changing Accounting Landscape DESCRIPTION:Event Description\nThe field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements\, regulatory reforms\, economic fluctuations\, and shifting societal dynamics. In this course\, we will explore the major challenges and opportunities currently facing accountants\, and we will equip you with the knowledge and skills needed to excel in this dynamic environment. \nDesigned For\nAccounting and finance professionals interested in understanding the challenges and opportunities facing the accounting profession \nObjectives\nUnderstand the key factors shaping the accounting profession today Analyze the challenges and opportunities arising from technological advancements Explore the evolving expectations of clients and stakeholders Navigate the regulatory landscape and adapt to ongoing changes Develop a well-rounded skillset to thrive as a modern accountant \nMajor Subjects\nEvolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges \nInstructions\nNone URL:https://sc.cpa/event/ssaa156-25-surgents-adapting-to-todays-changing-accounting-landscape/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224009Z LAST-MODIFIED:20250401T031432Z UID:10004663-1751284800-1751284800@sc.cpa SUMMARY:(SSMG119/25) Surgent's Metrics\, Benchmarking\, and Measurement DESCRIPTION:Event Description\nYears ago\, Peter Drucker said\, “what gets measured gets managed\,” and that is true today. As financial professionals\, we understand and desire this\, but often it’s difficult to get the concept across to the remainder of the organization. This program will take a deep dive into metrics with the goal of making them more actionable for any organization. By doing so\, we are in a much better position to sharply increase the success of the organization. \nDesigned For\nCFOs\, controllers\, and financial professionals \nObjectives\nUnderstand the importance of metrics in all departments of the organization Understand how to take the politics out of metrics Understand the proper ratios as metrics Recognize the best available industry metrics Feel comfortable with some key metrics for customer service \nMajor Subjects\nUsing metrics that correctly measure the goals of the organization How metrics will differ for non-profits and governments Using metrics to balance cost and benefit Internal and external benchmarking for comparison Having a set of balanced metrics \nInstructions\nNone URL:https://sc.cpa/event/ssmg119-25-surgents-metrics-benchmarking-and-measurement/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224014Z LAST-MODIFIED:20250401T042621Z UID:10004664-1751284800-1751284800@sc.cpa SUMMARY:(SSAA229/25) Surgent's IA Module 5 -- Internal Audit (IA) Risk Assessment and Planning DESCRIPTION:Event Description\nThe value adding capacity of an overall IA activity’s program begins with the foundational risk assessment and planning process. This activity is undertaken annually at an enterprise level\, and functionally at an individual engagement level. The alignment and integration of these critically linked processes is essential for ensuring the effective and efficient deployment of IA resources and optimum assurance coverage. This course provides an essential primer on IA risk assessment and planning processes\, supported by key related Professional Standards guidance and practical application strategies. In addition\, this session also serves in building a vital bridge which connects high quality IA activity level attributes with ongoing maximum impact performance level implementation. \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 Interna \nObjectives\nExpand awareness of the critical foundational nature and linkage of IA risk assessment and planning processes Enhance understanding of IA risk assessment and planning related Standards Clarify distinctions between\, as well as the complementary and aligned/integrated nature of\, enterprise (macro) and functional (micro or engagement) level IA risk assessment processes Reinforce concepts and extend practical application IA risk assessment/planning knowledge to internal control design/documentation level activities and audit program development/updating processes \nMajor Subjects\nIA program foundation(s): IA risk assessment and planning IA Risk Assessment and Planning Standards review Enterprise (macro) level internal audit risk assessment and planning including entity level/ wide audit scope\, frequency and objectives determinations Process and engagement (micro) level risk assessment and planning\, including the alignment and integration with enterprise risk assessment\, planning and engagement level scope and objectives determinations Engagement level scope and objectives determinations Internal control design and documentation fundamentals Audit program development and updating \nInstructions\nNone URL:https://sc.cpa/event/ssaa229-25-surgents-ia-module-5-internal-audit-ia-risk-assessment-and-planning/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224016Z LAST-MODIFIED:20250401T045725Z UID:10004665-1751284800-1751284800@sc.cpa SUMMARY:(SSTX152/25) Surgent's How to Settle an Estate - An Overview DESCRIPTION:Event Description\nThis course discusses the legal issues in probating and contesting a will\, plus the practical issues involved when settling an estate – marshaling of assets\, payment of creditors\, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\nDescribe the process of estate administration\, including the basics of creating the estate Identify the steps to take immediately upon the death of the decedent State the problems and pitfalls associated with the distribution of estate assets Know what to do when faced with legacies of solvent and insolvent estates \nMajor Subjects\nProcess of estate administration\, including the basics of creating the estate\, the role of the executor\, and how to probate a will Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets Problems associated with the distribution of estate assets Utilizing family settlement agreements \nInstructions\nNone URL:https://sc.cpa/event/sstx152-25-surgents-how-to-settle-an-estate-an-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224109Z LAST-MODIFIED:20250401T043607Z UID:10004666-1751284800-1751284800@sc.cpa SUMMARY:(SSAA171/25) Surgent's Service Organization Control Reports - A User Auditor View DESCRIPTION:Event Description\nAs entities continue to oursource financially significant processes\, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope\, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this course\, we’ll review the relevant information which auditors need to know about SOC1s\, including their professional standards guidance\, scope (Type 1 or 2)\, coverage and user auditor response to control deficiencies identified by the service auditor. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify the types of business processes that are outsourced Identify when an auditor should request a SOC report Discuss with clients why it is important for management to obtain SOC reports on an ongoing basis Understand the role of the SOC report in an audit Identify the characteristics of SOC 1\, 2\, and 3 reports Perform the procedures necessary to evaluate a SOC report Prepare documentation to support the evaluation of a SOC report \nMajor Subjects\nTypes of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa171-25-surgents-service-organization-control-reports-a-user-auditor-view/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224112Z LAST-MODIFIED:20250401T040818Z UID:10004667-1751284800-1751284800@sc.cpa SUMMARY:(SSAA130/25) Surgent's Using the Work of a Specialist and Internal Audit DESCRIPTION:Event Description\nDuring the audit of the financial statements\, an auditor will obtain evidence from many sources to support the account balances\, transactions\, and events that occurred during the period\, as well as the financial statement disclosures. This course discusses the use of management’s specialists\, the auditor’s specialists\, inventory counting services\, pricing services and internal audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\nIdentify the different types of specialists that can be used in a financial statement audit. Describe the role that internal audit can play in a financial statement audit. Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained. Identify the procedures the communications between an auditor and an auditor’s specialist \, the division of responsibility and the work to be performed by the auditor on information obtained. Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information. \nMajor Subjects\n\nUsing the work of management’s specialist\nUsing the work of the auditor’s specialist\nUsing the work of the internal audit\nUsing the work of a pricing service\n\nInstructions\nNone URL:https://sc.cpa/event/ssaa130-25-surgents-using-the-work-of-a-specialist-and-internal-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224208Z LAST-MODIFIED:20250401T051017Z UID:10004668-1751284800-1751284800@sc.cpa SUMMARY:(SSTE107/25) Surgent's Data Analytics Readiness Series: Excel Tables DESCRIPTION:Event Description\nIn this one-hour course\, users will apply Excel and Power BI tools and skills directly to tables in Excel. Users will work alongside the instructor to create named tables\, create structured references\, enter formulas\, and prepare the tables for input into Power Query. Users will be introduced to the preparation of the first level of statistics – descriptive statistics. Emphasis will be placed on mean\, median\, and standard errors.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst; Apply skills learned to create and structure tables Determine the appropriate descriptive statistics to present them in a structured format Create structured references and understand their relation to formula creation Create formulas and apply troubleshooting techniques to formulas created \nMajor Subjects\nCreating a table Parts to a table Benefits of an Excel table Structured references How it helps to create formulas Formulas are column based not cell based Tables are data sources for Power Query Exercises- tables Creating a table Resizing a table Removing duplicates Descriptive Statistics using the Total Row Inserting a slicer Creating formulas using structured references \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste107-25-surgents-data-analytics-readiness-series-excel-tables/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224209Z LAST-MODIFIED:20250401T052132Z UID:10004669-1751284800-1751284800@sc.cpa SUMMARY:(SSAA180/25) 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/ssaa180-25-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224211Z LAST-MODIFIED:20250401T052643Z UID:10004670-1751284800-1751284800@sc.cpa SUMMARY:(SSTX223/25) Surgent's Social Security: Dispelling Common Myths with Essential Truths DESCRIPTION:Event Description\nFor roughly 90% of American retirees\, Social Security income will be the foundation of their retirement income. Yet\, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction\, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. Join Heather Schreiber\, RICPr\, NSSAr\, founder of HLS Retirement Consulting\, LLC\, and author of Social Security Advisor\, as she dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence\, equipped with the essential truths they should consider before pushing the Social Security “on” button. \nDesigned For\nAccounting and finance practitioners seeking the latest Social Security guidance for themselves and their clients \nObjectives\nAdvise clients on the latest applicable Social Security strategies Implement effective Social Security strategies for practitioners’ own needs \nMajor Subjects\nWill Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? and more! \nInstructions\nNone URL:https://sc.cpa/event/sstx223-25-surgents-social-security-dispelling-common-myths-with-essential-truths/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224215Z LAST-MODIFIED:20250401T045322Z UID:10004671-1751284800-1751284800@sc.cpa SUMMARY:(SSTX232/25) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. In this webinar\, our expert panel will cover the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\nBe familiar with the practical issues surrounding Section 754 and its application Effectively advise clients on these complex issues \nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx232-25-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224312Z LAST-MODIFIED:20250401T050217Z UID:10004672-1751284800-1751284800@sc.cpa SUMMARY:(SSOT133/25) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand they need the best skills to motivate\, manage\, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. This reality has proven to be even more true with the advent of COVID-19. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. The program is focused on organizational success and will concentrate on ways to manage risk and achieve greater productivity. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals Understand how domestic and global economic conditions could impact the organization Apply what we have learned from the COVID-19 pandemic for a positive impact on the organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot133-25-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224314Z LAST-MODIFIED:20250401T050221Z UID:10004673-1751284800-1751284800@sc.cpa SUMMARY:(SSAA273/25) Surgent's Surging Auditors: Wally's Warehouse DESCRIPTION:Event Description\nDuring this interactive game\, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up\, interviewing Wally the client\, and performing inventory test counts. After performing the test counts\, participants will evaluate the results. \nDesigned For\nAccounting professionals new to taking inventory observations \nObjectives\nUse your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation; Identify high value questions to ask the client prior to performing the test counts; Perform procedures to test the existence\, completeness\, and accuracy of the physical inventory count; Evaluate the results obtained from the test counts performed \nMajor Subjects\nObservation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained \nInstructions\nNone URL:https://sc.cpa/event/ssaa273-25-surgents-surging-auditors-wallys-warehouse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224414Z LAST-MODIFIED:20250401T042028Z UID:10004674-1751284800-1751284800@sc.cpa SUMMARY:(SSOT101/25) Surgent's Management Fundamentals DESCRIPTION:Event Description\nAs you advance in your public accounting careers\, your responsibilities significantly increase. The skills required for continued success go beyond your technical skills but also include others that you may not have had a chance to develop earlier in your careers. Several of these new responsibilities involve engagement management and managing your team. Mastering these skills is key to your long-term success in public accounting.In this session\, we’ll review the keys to successful management\, including ways to best develop your team\, how to successfully engage your team and build their trust and how best to present information for retention. Lastly\, we’ll review the critically important skill of delegation\, focusing on what the best tasks are to delegate and how to empower your team without micromanaging them. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\nIdentify key responsibilities related to effectively managing people and projects Identify key skills needed to manage effectively Recall when and how to effectively delegate tasks \nMajor Subjects\nWhat it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability \nInstructions\nNone URL:https://sc.cpa/event/ssot101-25-surgents-management-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224421Z LAST-MODIFIED:20250401T043913Z UID:10004675-1751284800-1751284800@sc.cpa SUMMARY:(SSTX236/25) Surgent's Comprehensive Guide to Tax Depreciation\, Expensing\, and Property Transactions DESCRIPTION:Event Description\nWith a greater-than-ever 179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions\, these are unprecedented times for businesses to make major asset investments.From the most up-to-date depreciation regulations to inflation adjustments and technical corrections\, this course provides guidance for navigating the complex maze of rules dealing with depreciation\, amortization\, and sales of property. The manual contains a wide range of case types and examples covering common and uncommon situations 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\nUnderstand the assets subject to depreciation Answer advanced Sect 179 and automobile depreciation questions Comprehend depreciation and MACRS cost recovery Navigate installment sales and reacquisitions Complete cases related to depreciation and sales of assets \nMajor Subjects\nFinal regulations: bonus depreciation and Sect 1031 exchanges Technical correction in Rev. Proc. 2019-13: use it or stand to lose second-year depreciation deductions for luxury automobiles Components for real estate depreciation Depreciation alternatives Rules for Sect 179 depreciation Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) Amortization of research and experimentation costs Depreciating like-kind exchange property Applying Sect 121 and Sect 1031 to the same transfer of property Reacquired installment sale property: calculating potential gain and new basis Understanding Sect 197 amortization issues and handling intangible asset costs Depreciation issues\, tax-deferred exchanges\, conversions of personal property into business property\, and home sale exclusions Compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients\, plus useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx236-25-surgents-comprehensive-guide-to-tax-depreciation-expensing-and-property-transactions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224425Z LAST-MODIFIED:20250401T050918Z UID:10004676-1751284800-1751284800@sc.cpa SUMMARY:(SSAA193/25) Surgent's Update on the AICPA's Enhancing Audit Quality Initiative DESCRIPTION:Event Description\nQuality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014\, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course\, we’ll review the latest results from the peer review program\, identify areas of focus for both 2020 and 2021 peer reviews\, and identify common findings in recent peer reviews of audits as well as SSARS engagements. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives Recognize key trends noted in recent peer reviews Understand the importance of audit documentation in the system of quality control Recall common peer review feedback identified on common attestation engagements \nMajor Subjects\nStatus of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa193-25-surgents-update-on-the-aicpas-enhancing-audit-quality-initiative/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224512Z LAST-MODIFIED:20250401T030531Z UID:10004677-1751284800-1751284800@sc.cpa SUMMARY:(SSAA243/25) Surgent's Monthly Accounting Update Series (Original Air Date: 6/29/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting\, or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa243-25-surgents-monthly-accounting-update-series-original-air-date-6-29-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224709Z LAST-MODIFIED:20250401T033516Z UID:10004678-1751284800-1751284800@sc.cpa SUMMARY:(SSTX244/25) Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area DESCRIPTION:Event Description\nTrusts are not cookie-cutter documents. In fact\, they can be rather unwieldy\, especially in explaining the functions to a client and then having the client comply with the trust terms. This course delves into best practices. Given common scenarios\, what are the best trusts to use? And how can the client be best protected? \nDesigned For\nTax practitioners who advise clients on the benefits of establishing a trust \nObjectives\nAdvise individual clients on the benefits of using a trust to achieve their personal goals; Save clients money in their estate planning \nMajor Subjects\nKey concepts of trusts\, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts: the emerging necessities State\, county\, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets \nInstructions\nNone URL:https://sc.cpa/event/sstx244-25-surgents-advanced-trust-issues-a-roadmap-for-success-in-an-increasingly-complex-area/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224714Z LAST-MODIFIED:20250401T033414Z UID:10004680-1751284800-1751284800@sc.cpa SUMMARY:(SSTX301/25) Surgent's Weekly Expert Hour (Original Air Date: 7/30/20) 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\nTD 9905 PTINs IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20) Notice 2020-51 \nInstructions\nNone URL:https://sc.cpa/event/sstx301-25-surgents-weekly-expert-hour-original-air-date-7-30-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224806Z LAST-MODIFIED:20250401T033219Z UID:10004681-1751284800-1751284800@sc.cpa SUMMARY:(SSOT115/25) Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process DESCRIPTION:Event Description\nConsumers file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies\, followed by medical expenses and foreclosure. As trusted advisors\, accounting and financial professionals should have a basic understanding of the bankruptcy process. This webinar provides a thorough review of consumer bankruptcy proceedings. Participants in this webinar will gain an understanding of how consumer bankruptcy proceedings begin and end\, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor\, the Bankruptcy Code provides substantial protections to creditors. Creditor rights\, however\, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself\, your clients\, and your profit margin a favor\, and sign up for this invaluable webinar. \nDesigned For\nProfessionals seeking to understand the basic components of bankruptcy proceedings \nObjectives\nUnderstand the different types of bankruptcy proceedings Advise clients regarding the proof of claim process Be well-versed in the eligibility requirements for consumer bankruptcies Understand the role of the automatic stay injunction \nMajor Subjects\nCommencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7\, 11\, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Bankruptcy trustees Special rights afforded to secured creditors \nInstructions\nNone URL:https://sc.cpa/event/ssot115-25-surgents-bankruptcy-basics-understanding-the-consumer-bankruptcy-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224811Z LAST-MODIFIED:20250401T044107Z UID:10004682-1751284800-1751284800@sc.cpa SUMMARY:(SSAA123/25) Surgent's Audit Quality Update DESCRIPTION:Event Description\nEngagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate\, you have primary responsibility for ensuring that all engagement work is performed on time\, within budget\, and in accordance with professional standards. Unfortunately\, recent peer review results have shown us that our engagement quality is not always what it should be. In this session\, we will review the current status of the AICPA’s Enhancing Audit Quality initiative by reviewing recent results from peer reviews and points of focus for upcoming peer reviews. The session will review common sources of identified peer review deficiencies\, relevant guidance related to these deficiencies and suggestions for how to improve engagement quality. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives Recognize key trends noted in recent peer reviews Recognize the importance of audit documentation in the system of quality control Recall common peer review feedback identified on common attestation engagements \nMajor Subjects\n2017-2020 peer review results Common sources of peer review deficiencies AICPA Peer Review Program areas of focus for peer reviews \nInstructions\nNone URL:https://sc.cpa/event/ssaa123-25-surgents-audit-quality-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224915Z LAST-MODIFIED:20250401T031451Z UID:10004683-1751284800-1751284800@sc.cpa SUMMARY:(SSAA112/25) Surgent's Preparing and Reviewing Client Prepared Financial Statements DESCRIPTION:Event Description\nThe ultimate objective of a financial statement audit is to issue the independent auditor’s report. This module discusses the process\, introduces key elements of financial statements\, and provides best practices for auditors who either prepare or review the client’s financial statements. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements. \nObjectives\nExplain the key elements and variations of the auditor’s report Understand the appropriate treatment for accounting changes and error corrections Discuss the basic financial statements\, their key elements and required disclosures Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise Use a framework to prepare or review client prepared financial statements Identify best practices for financial statement preparation or review of client prepared financial statements. \nMajor Subjects\nObjective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review \n\nInstructions\nNone URL:https://sc.cpa/event/ssaa112-25-surgents-preparing-and-reviewing-client-prepared-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224916Z LAST-MODIFIED:20250401T045225Z UID:10004684-1751284800-1751284800@sc.cpa SUMMARY:(SSTX138/25) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\nExpand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review\, including consideration of risk management \nMajor Subjects\nReview an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA) What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Sect 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness; handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx138-25-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T222146 CREATED:20250331T224931Z LAST-MODIFIED:20250401T034520Z UID:10004687-1751284800-1751284800@sc.cpa SUMMARY:(SSTE125/25) Surgent's Power Query Series: Editor - The User Interface of Power Query DESCRIPTION:Event Description\nThis course introduces users to the Power Query Editor\, using the Excel version of Power Query\, and includes a hands-on transformation exercise using the editor. Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the third in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\nBe familiar with the components of the Power Query Editor Perform a transformation using the Power Query Editor \nMajor Subjects\nWhat is the Power Query Editor? How can I launch the Power Query Editor? Review of the components of the Power Query Editor Preview pane Ribbon Queries pane Query settings pane Applied steps Formula bar \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste125-25-surgents-power-query-series-editor-the-user-interface-of-power-query/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR