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:20260406T040025 CREATED:20250331T225208Z LAST-MODIFIED:20250401T021727Z UID:10004694-1751284800-1751284800@sc.cpa SUMMARY:(SSAA164/25) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nThis year\, not-for-profit entities are preparing to apply critical new standards related to contributions of nonfinancial assets\, leases\, and more. Now is the time to know more than just what the standards say – we need to know what they mean and how they will affect not-for-profit entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in not-for-profit accounting today. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in not-for-profit accounting today Skillfully implement today’s most challenging FASB standards affecting not-for-profits More effectively audit not-for-profit entities through superior knowledge of key accounting issues \nMajor Subjects\nPreparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e.\, ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842\, Leases\, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-25-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225211Z LAST-MODIFIED:20250401T021905Z UID:10004695-1751284800-1751284800@sc.cpa SUMMARY:(SSAA293/25) Surgent's Fraud in Governments and Nonprofits DESCRIPTION:Event Description\nThe cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn from. In this course\, we will look back on real-world government and nonprofit frauds and derive useful controls to stop them. \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\nCommon characteristics of fraud perpetrators Frauds involving supplies\, credit card programs\, and overtime Key controls to detect and prevent fraud \nInstructions\nNone URL:https://sc.cpa/event/ssaa293-25-surgents-fraud-in-governments-and-nonprofits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225413Z LAST-MODIFIED:20250401T022212Z UID:10004696-1751284800-1751284800@sc.cpa SUMMARY:(SSTX183/25) Surgent's Max the Tax: Schedule E DESCRIPTION:Event Description\nYou just received an email from Roni\, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas\, and he will ask you to be his new tax accountant. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\nUnderstand what qualifies as supplemental / rental income on Schedule E Understand what qualifies as expenses to report on Schedule E \nMajor Subjects\nBusiness development Types of properties Rental property use; Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits \nInstructions\nNone URL:https://sc.cpa/event/sstx183-25-surgents-max-the-tax-schedule-e/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225421Z LAST-MODIFIED:20250401T024017Z UID:10004697-1751284800-1751284800@sc.cpa SUMMARY:(SSMG126/25) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nThis past year has shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of our experiences with COVID-19. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the importance of project management in parts of the financial function See how project management can help an individual executive better organize the department Review different types of project management and see which one or ones might be best for the department and organization Explore some of the project management software suited for the small to medium size enterprise \nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssmg126-25-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225513Z LAST-MODIFIED:20250401T034107Z UID:10004698-1751284800-1751284800@sc.cpa SUMMARY:(SSAA103/25) Surgent's A Practical Guide to Auditing Cash and Cash Equivalents DESCRIPTION:Event Description\nCash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition\, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough\, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing cash and cash equivalents \nObjectives\nIdentify risks related to cash and cash equivalents Identify sources of audit evidence associated with cash and cash equivalents Discuss standard audit procedures related to cash and cash equivalents Explain how to evaluate audit evidence associated with cash Describe typical presentation and disclosure issues related to cash \nMajor Subjects\nExplain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan\, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents \nInstructions\nNone URL:https://sc.cpa/event/ssaa103-25-surgents-a-practical-guide-to-auditing-cash-and-cash-equivalents/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225514Z LAST-MODIFIED:20250401T034109Z UID:10004699-1751284800-1751284800@sc.cpa SUMMARY:(SSOT130/25) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security Develop Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles \nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans\, non-qualified deferred compensation\, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees\, including: sustainable portfolio withdrawal rates; balancing investments between income and equity\, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security Developing a three-legged retirement stool of employer retirement\, savings\, and Social Security\, and timing the use of the legs of the stool to maximize after tax retirement benefits Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws\, regulations\, and rulings Planning with the new retirement provisions of SECURE Act 2.0 \nInstructions\nNone URL:https://sc.cpa/event/ssot130-25-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225613Z LAST-MODIFIED:20250401T024704Z UID:10004700-1751284800-1751284800@sc.cpa SUMMARY:(SSAA247/25) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 10/26/21) 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/ssaa247-25-surgents-monthly-accounting-and-auditing-update-original-air-date-10-26-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225614Z LAST-MODIFIED:20250401T034113Z UID:10004701-1751284800-1751284800@sc.cpa SUMMARY:(SSAA209/25) Surgent's FASB Update: New and Recent Accounting Standards Updates DESCRIPTION:Event Description\nDesigned for practitioners and their staff\, whether in public accounting or business and industry\, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs)\, and a review of the guidance related to ASC 842\, Leases\, which will be effective in 2022 for private companies. \nDesigned For\nPracticing CPAs and their staff\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and apply the latest FASB Accounting Standards Updates Review key challenges related to ASC 842 implementation \nMajor Subjects\nRecently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa209-25-surgents-fasb-update-new-and-recent-accounting-standards-updates/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225709Z LAST-MODIFIED:20250401T033222Z UID:10004702-1751284800-1751284800@sc.cpa SUMMARY:(SSAA117/25) Surgent's Accounting for and Auditing Inventory DESCRIPTION:Event Description\nMany entities have inventory on their books. The types of inventory can range from simple resale of goods purchased to more complex inventories that use process costing. This module will discuss accounting for and auditing less complex inventories and provide an overview of issues associated with auditing more complex inventories. Inventory observations were covered in an earlier module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccounting and auditing practitioners at all levels desiring to develop a detailed understanding of inventory accounting. \nObjectives\nRecall the elements of inventory costing Apply inventory valuation methodologies to various types of inventory Determine reserve methodologies for inventory obsolescence Recall issues related to consignment inventory Assess risk and perform audit procedures on less complex inventories \nMajor Subjects\nElements of inventory cost and full-absorption costing Valuation methodologies\, including LIFO\, FIFO\, weighted average\, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories. \nInstructions\nNone URL:https://sc.cpa/event/ssaa117-25-surgents-accounting-for-and-auditing-inventory/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225714Z LAST-MODIFIED:20250401T034320Z UID:10004703-1751284800-1751284800@sc.cpa SUMMARY:(SSTE113/25) Surgent's Data Analytics: Planning and Implementation Strategies DESCRIPTION:Event Description\nAs the rewards from data continue to grow\, companies must recognize the value of data to remain competitive in the current digital economy. Companies that use data in their business processes are outperforming those that do not. Data skills will become necessary in the next few years\, and your employees will need them to perform their jobs.In this course\, you will gain an understanding of how to transform your organization into a data-driven company. This understanding will increase your chances of successfully achieving your goal of implementing data analytics in your organization. \nDesigned For\nAnyone who needs a better understanding of how to go about implementing data analytics in their organization \nObjectives\nRecognize why business users need to develop data skills today Understand the limitations of Excel when working with data Be familiar with the data tools that are now available in Excel Understand how self-service business intelligence leads to data democratization Realize why the Power BI ecosystem is a good choice for implementing self-service business intelligence Plan for self-service business intelligence Implement self-service business intelligence \nMajor Subjects\nWhy have companies struggled to implement data analytics? What are the barriers you face in becoming a data-driven organization? How does self-service business intelligence help in developing a data-driven organization? Why is Power BI the self-service business intelligence application you should use? Why should everyone in your company be assigned a data role? \nInstructions\nNone URL:https://sc.cpa/event/sste113-25-surgents-data-analytics-planning-and-implementation-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225815Z LAST-MODIFIED:20250401T044811Z UID:10004704-1751284800-1751284800@sc.cpa SUMMARY:(SSTX179/25) Surgent's Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nUnderstand changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx179-25-surgents-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225907Z LAST-MODIFIED:20250401T043918Z UID:10004705-1751284800-1751284800@sc.cpa SUMMARY:(SSAA159/25) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the leasing standard and other standards looming\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues \nMajor Subjects\nLessons learned (and lessons remaining) from the implementation of GASB No. 87\, Leases How governments can prepare for and implement GASB No. 96\, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards \nInstructions\nNone URL:https://sc.cpa/event/ssaa159-25-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225909Z LAST-MODIFIED:20250401T051026Z UID:10004706-1751284800-1751284800@sc.cpa SUMMARY:(SSMG118/25) Surgent's Lessons Learned from Successful Companies DESCRIPTION:Event Description\nWhy do some companies fail while others grow and succeed for generations? Common perceptions often attribute organizational success to great leadership\, timing\, or unique ideas. Although these traits certainly play a role in helping companies grow\, research shows that corporate success often hinges on whether a company is value driven. Such companies have core ideologies that drive almost every major decision.In this course\, we look at empirical data on why some companies succeed while others fail. By looking at companies that were created prior to 1950 (e.g.\, Disney\, Marriott\, or 3M)\, we can understand why certain organizations have been able to grow and achieve exceptional success through many different eras in the American economy. The lessons learned from these visionary companies can be broadly applied to organizations of all sizes\, including accounting and financial service firms. \nDesigned For\nAnyone in the accounting or financial organizations services professions who seeks to understand ways to implement or improve their profession \nObjectives\nUnderstand what differentiates highly successful organizations from their less successful peers\, according to research Recognize the myths regarding organizational success Implement strategies to improve corporate culture and effectiveness \nMajor Subjects\nCreating a visionary company Traits of successful\, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success \nInstructions\nNone URL:https://sc.cpa/event/ssmg118-25-surgents-lessons-learned-from-successful-companies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T225914Z LAST-MODIFIED:20250401T040718Z UID:10004707-1751284800-1751284800@sc.cpa SUMMARY:(SSAA237/25) Surgent's How to Account for Internal-Use Software Arrangements DESCRIPTION:Event Description\nThis course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized\, how those costs are amortized\, how they are tested for impairment\, as well as presentation and disclosure requirements. \nDesigned For\nProfessional accountants \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\nDevelopment costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa237-25-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230012Z LAST-MODIFIED:20250401T045221Z UID:10004708-1751284800-1751284800@sc.cpa SUMMARY:(SSMG137/25) Surgent's Microsoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables DESCRIPTION:Event Description\nMicrosoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables is a two-lesson\, intermediate level course that guides you through organizing\, entering\, and validating worksheet data and then effectively sorting\, filtering\, subtotaling\, and outlining the data. You also learn how to define well-organized data as an Excel table; then use Table features to work with the data.In Lesson 1\, you learn how to organize columns and rows of data into a range so that you can effectively sort\, filter\, subtotal\, and outline the data. Then you learn how to protect the data from invalid data entry by setting data validation rules for specific cells. You learn how to copy these validation rules to other cells\, how to remove validation rules from cells\, and how to use the Data Form dialog box to enter and locate data in a range. Next\, you learn how to sort a data range on one column or on multiple columns and how to use a custom sort order\, the Filter (AutoFilter) feature\, and the Advanced Filter feature to view data that meets specific criteria. Then you learn how to add and remove subtotals from a data range while viewing the data range in outline form. You also learn how to create a chart using an outline’s subtotals.Finally\, in Lesson 2\, you explore the advantages of defining a range of data as an Excel table. You also learn how to analyze data using table tools.This course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. \nDesigned For\nUsers experienced with using Excel 2019 in the Windows 10 operating system environment or experienced Excel users switching from earlier versions of Excel. \nObjectives\nIdentify the guidelines for a well-organized data range; select ways to create and test validation rules; select the Data Form for data entry Recognize ways to sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Identify multiple ways to define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Recognize ways to enter data and formulas in a table; change table formatting; resize a table; scroll\, sort\, filter\, and summarize a table; and convert a table to a data range \nMajor Subjects\nIdentify the guidelines for a well-organized data range Enter\, test\, and copy validation rules Use the Data Form for data entry Sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Enter data and formulas in a table Change table formatting Resize a table Scroll\, sort\, filter\, and summarize a table Convert a table to a data range \nInstructions\nNone URL:https://sc.cpa/event/ssmg137-25-surgents-microsoftr-excelr-365-excelr-2019-working-with-data-ranges-and-tables/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230017Z LAST-MODIFIED:20250401T020308Z UID:10004709-1751284800-1751284800@sc.cpa SUMMARY:(SSAA147/25) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting\, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates\, and we will review proposed updates to ASC 740 disclosures on which the FASB is contemplating.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent and proposed changes to accounting guidance for income taxes \nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes \nInstructions\nNone URL:https://sc.cpa/event/ssaa147-25-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230113Z LAST-MODIFIED:20250401T041322Z UID:10004710-1751284800-1751284800@sc.cpa SUMMARY:(SSAA234/25) Surgent's Internal Controls and COSO in a Post-COVID Landscape DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on the internal control environment in the post-COVID pandemic era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\nUnderstand that fraud occurs in companies with seemingly sound internal control structures Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient Understand the difference between reactions and responses to changing circumstances Recognize that the days of working in an office may be numbered (or certainly reduced) Recognize that the increase of remote work options presents new\, sometimes shocking challenges Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost \nMajor Subjects\nACFE’s Occupational Fraud 2022: Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-25-surgents-internal-controls-and-coso-in-a-post-covid-landscape/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230115Z LAST-MODIFIED:20250401T035818Z UID:10004711-1751284800-1751284800@sc.cpa SUMMARY:(SSTE122/25) Surgent's Power Query Series: Data Modeling and Next Steps DESCRIPTION:Event Description\nThis final course in the series covers advanced features in Power Query (Excel version)\, including functions and parameters and basics of data modeling in Power BI and Power Pivot. Multiple hands-on examples help to reinforce these concepts.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 last 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 functions and parameters in Power Query Understand the basics of data modeling in Power BI and Power Pivot \nMajor Subjects\nFunctions and parameters Demonstration of invoking a function Basics of data modeling Power Query is everywhere Power BI preview features Hands-on examples: creating a data model from a flat file; transferring an Excel data model to Power BI desktop; preview feature: using text by examples in Power BI desktop \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste122-25-surgents-power-query-series-data-modeling-and-next-steps/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230214Z LAST-MODIFIED:20250401T052614Z UID:10004712-1751284800-1751284800@sc.cpa SUMMARY:(SSTX141/25) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nDue to IRS issue focused examinations\, Accounting and Finance Professionals need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused examinations\, Accounting and Finance Professionals must understand what the high audit risk area issues are and what the IRS is focusing on when a return is examined. In addition\, because tax-related identity theft is a common issue for many taxpayers\, it is critical for Accounting and Finance Professionals to understand the procedures necessary to resolve this matter for their clients. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Criteria that the IRS uses to select returns for examination Vehicles\, meals\, and virtual currency considerations Worker classification determinations on who is an employee and who is an independent contractor S corporation officer’s reasonable compensation issues Responsibilities to pay the employment taxes when the business defaults Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx141-25-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230216Z LAST-MODIFIED:20250401T045519Z UID:10004713-1751284800-1751284800@sc.cpa SUMMARY:(SSAA267/25) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance \nObjectives\nExplain the FASB’s new revenue recognition guidance found in Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material View feedback from public entity implementation of Topic 606 Recall best practices and areas for improvement in the recognition of revenue \nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa267-25-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230220Z LAST-MODIFIED:20250401T044919Z UID:10004714-1751284800-1751284800@sc.cpa SUMMARY:(SSTX102/25) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff with a hands-on\, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter\, we illustrate various parts and areas of interest when preparing a 1065\, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nLearn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1 Learn in detail about common business reporting Forms 4562 and 4797 Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Gain a thorough understanding of federal income tax laws for partnerships and LLCs\, from formation to tax return preparation issues Schedules K-2 and K-3 reporting requirements Who files Form 1065\, and who does not file Form 1065 Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items The importance of Schedule M-1 Partnership distributions — current or liquidating\, cash or property How to allocate recourse and nonrecourse debt Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation Section 163(j) limitations Mastering two common tax forms\, Depreciation (4562) and Sale of Assets (4797) Final regulations on Section 168(k) Partnership reporting oddities Accurately preparing partnership returns and reconciling book income to taxable income The Centralized Audit Regime under the Bipartisan Budget Act of 2015 \nInstructions\nNone URL:https://sc.cpa/event/sstx102-25-surgents-form-1065-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230306Z LAST-MODIFIED:20250401T044908Z UID:10004715-1751284800-1751284800@sc.cpa SUMMARY:(SSTX203/25) Surgent's Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate tax planning \nObjectives\nUnderstand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse \nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates\, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney\, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability\, disability\, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx203-25-surgents-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230410Z LAST-MODIFIED:20250401T033419Z UID:10004716-1751284800-1751284800@sc.cpa SUMMARY:(SSTX176/25) Surgent's Multistate Income Tax Issues DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in the area of nexus. Learn how nexus requirements have changed and where the state laws may be heading in the future. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nIdentify changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Recognize areas that may require additional attention for state tax planning purposes Recall areas that may be costly for employers or clients Recognize the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nEmerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility \nInstructions\nNone URL:https://sc.cpa/event/sstx176-25-surgents-multistate-income-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230412Z LAST-MODIFIED:20250401T032304Z UID:10004717-1751284800-1751284800@sc.cpa SUMMARY:(SSTX237/25) 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 sale of property. This course contains many examples and cases to illustrate the most important points of which CPAs need to be aware. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the 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: how to maximize them\, definitions\, limitations\, qualified property\, etc. Sale 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 start-up\, 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/sstx237-25-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230508Z LAST-MODIFIED:20250401T032706Z UID:10004718-1751284800-1751284800@sc.cpa SUMMARY:(SSAA127/25) Surgent's Accounting Hot Topics DESCRIPTION:Event Description\nIn addition to being experts on the nuts and bolts of accounting and auditing\, experienced auditors must also be aware of the emerging trends in our industry\, as well as those complex topics with which we don’t need to deal on an everyday basis. In this session\, we’ll cover some of those emerging and challenging topics.First\, we’ll review technology hot trends and how they will likely impact your clients and how you will need to address them in your audit risk assessments and procedures. Next\, as the FASB continues to implement more opportunities to value assets and liabilities at their fair value\, we’ll review the accounting definition of fair value and how it’s determined. Lastly\, we’ll review two areas that use fair value concepts pervasively\, accounting for business combinations and asset impairment. With a sound understanding of the basic accounting concepts related to these complex topics\, auditors will be able to significantly enhance the level of services that they can provide to their clients. (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 technology trends and how they will be impacting the accounting profession Recall key provisions of ASC 820 related to fair value Identify key accounting considerations related to business combinations Identify accounting considerations related to asset impairment \nMajor Subjects\nTechnology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa127-25-surgents-accounting-hot-topics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230510Z LAST-MODIFIED:20250401T032708Z UID:10004719-1751284800-1751284800@sc.cpa SUMMARY:(SSMG134/25) Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World DESCRIPTION:Event Description\nThe recent pandemic showed us one very important thing: the nimble business was in a far better position to change quickly and survive. Some organizations are nimbler\, but why? The reason is that they know that change will happen quickly\, and they specifically plan for that change. This program will take a look at planning and direct the participant into a planning system that is established to handle change more quickly. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand why being nimble has to start with good planning Realize why traditional budgeting can kill change Recognize how good planning can cause people to accept and even love change Understand how to set your department and organization up for rapid change Reexamine traditional relationships to increase speed of change \nMajor Subjects\nOld and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed \nInstructions\nNone URL:https://sc.cpa/event/ssmg134-25-surgents-the-nimble-business-how-to-thrive-in-a-rapidly-changing-world/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230513Z LAST-MODIFIED:20250401T032711Z UID:10004720-1751284800-1751284800@sc.cpa SUMMARY:(SSTX228/25) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost Accounting and Financial Professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\nUnderstand the basics of Sect 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it \nMajor Subjects\nNew issues for the current year tax return and Sect 199A Installment sales: understanding the complicated issues Form 8582: Passive losses with carryovers; Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments: Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues: The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues: You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax: Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx228-25-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230610Z LAST-MODIFIED:20250401T032729Z UID:10004721-1751284800-1751284800@sc.cpa SUMMARY:(SSAA216/25) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards.This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards related to revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses Identify balance sheet\, income statement\, and statement of cash flows presentation issues Review disclosure examples from all sized entities\, including small and medium-sized businesses Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-25-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230613Z LAST-MODIFIED:20250401T032747Z UID:10004722-1751284800-1751284800@sc.cpa SUMMARY:(SSTX169/25) Surgent's Schedules K-2 and K-3: Preparation of Forms DESCRIPTION:Event Description\nMany partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2023 tax year\, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics. The course includes a brief discussion of key international tax concepts\, a detailed walk-through of what information is required to be reported in different parts of the schedules\, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating\, real estate rental\, and investment partnerships. Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Filing Requirements” (KFR2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns for 2023 \nObjectives\nIdentify and understand what information is required to be reported on Schedules K-2 and K-3 \nMajor Subjects\nHow to read and complete Parts II and III for Foreign Tax Credit Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Parts X and XIII for foreign partners Comprehensive examples for operating\, real estate rental\, and investment partnerships with filled-in sample forms \nInstructions\nNone URL:https://sc.cpa/event/sstx169-25-surgents-schedules-k-2-and-k-3-preparation-of-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T040025 CREATED:20250331T230620Z LAST-MODIFIED:20250401T032801Z UID:10004723-1751284800-1751284800@sc.cpa SUMMARY:(SSAA225/25) Surgent's IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession DESCRIPTION:Event Description\nThis program provides an essential and engaging introduction to the internal audit profession\, a primer on current\, major internal audit guidance / standards for staff level personnel\, and a value adding refresher and reinforcer for more seasoned personnel and management. Designed for internal audit professionals at all levels\, consultants providing internal audit outsourcing or co-sourcing services\, and external auditors (CPAs) who also provide such services and/ or place significant reliance on the work of internal auditors during the conduct of audit engagements. This course acts as a launching pad for Surgent’s comprehensive internal audit curriculum\, equipping participants with a critical internal audit reference foundation for ongoing growth! It is crucial for internal auditors to develop a balanced\, big picture AND detail-oriented understanding\, perspective\, and approach to their work. This session is instrumental in helping internal audit professionals do just that! \nDesigned For\nInternal audit professionals (in-house and out/co-sourced) at all levels \nObjectives\nGain appreciation of the Internal Audit profession and its history\, evolution and growth Clarify the Major Roles and Impact of The IIA for Internal Auditors\, Internal Audit Activities\, and the profession at large Develop foundational understanding of the IPPF for Internal Auditors Identify the critical value adding Mission of Internal Auditing and other select key governance elements that ultimately provide the framework for successful\, high quality internal audit activities Expand knowledge of essential Internal Audit professional guidance and standards \nMajor Subjects\nIntroduction to the Internal Audit Profession Institute of Internal Auditors (IIA) Overview International Professional Practices Framework (IPPF) The Vital Mission of Internal Auditing Essential Internal Audit Guidance / Standards Primer \nInstructions\nNone URL:https://sc.cpa/event/ssaa225-25-surgents-ia-module-1-gateway-to-excellence-in-internal-auditing-a-vital-introduction-and-orientation-to-the-profession/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR