BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//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:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022326Z CREATED:20260807T022326Z LAST-MODIFIED:20260807T022326Z UID:10006927-1814356800-1814356800@sc.cpa SUMMARY:(SSTX243/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx243-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022423Z CREATED:20260807T022423Z LAST-MODIFIED:20260807T022423Z UID:10006928-1814356800-1814356800@sc.cpa SUMMARY:(SSTX224/27) Surgent's Understanding Partnership Taxation: Types of Basis\, Contributions\, and Distributions DESCRIPTION:Event Description\nCalculating partnership basis is one of the most important things that we do as practitioners. However\, it is also one of the most confusing. When we use the term “basis\,” we really could be referring to one of three different things. This course will explore the differences between inside basis\, outside basis\, and 704(b) basis. Through several examples and practice problems\, we will show you how to easily distinguish among these terms. We will also explore the tax implications of initial contributions of property to a partnership as well as the different types of partnership distributions. \nDesigned For\nTax practitioners who are looking to improve their knowledge of basis types\, the calculation of basis\, and the implications of making contributions to a partnership \nObjectives\n\nCalculate inside basis\, outside basis\, and 704(b) basis\n Recognize the concept of substantial economic effect\n List the three requirements that need to be present for an allocation to be deemed to have economic effect\n Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present \n Recognize the tax effects of transferring cash\, property\, and services to a partnership\n Recall the tax effects of contributing assets that are encumbered by debt to a partnership \n List the key rules of thumb to remember when dealing with distributions\n State the ordering rules for calculating a partner’s tax basis\n Describe the key differences between liquidating and non-liquidating distributions\n Determine any applicable tax gains and losses of cash and property distributions\n State the ordering rules for hybrid distributions that involve both cash and property\n\nMajor Subjects\nThree different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43 \nInstructions\nNone URL:https://sc.cpa/event/sstx224-27-surgents-understanding-partnership-taxation-types-of-basis-contributions-and-distributions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022428Z CREATED:20260807T022428Z LAST-MODIFIED:20260807T022428Z UID:10006929-1814356800-1814356800@sc.cpa SUMMARY:(SSTE115/27) Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization DESCRIPTION:Event Description\nA data-driven culture can only occur when there is collaboration\, communication\, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com\, also known as the Power BI Service\, a software as a service available on the Power Platform.This one-hour course will demonstrate the capabilities of Power BI.com as your company continues its journey to becoming a data-driven organization. \nDesigned For\nAnyone who wants to continue their data analytics journey with Power BI.com \nObjectives\n\nRecognize how to publish to PBI Service from the desktop\n Understanding workspaces and dashboards in the service\n Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers)\n Understand administration of the Power BI service with the goal of data democratization\n\nMajor Subjects\nDemonstration of publishing from the desktop to the service Demonstration of workspaces – who has access\, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights\, questions and answers\, and what you can pin Demonstration of sharing content: analyze in Excel\, apps\, and dataflows Demonstration of administrative settings in the service: security\, data access\, and data quality \nInstructions\nNone URL:https://sc.cpa/event/sste115-27-surgents-power-bi-com-empowering-collaborative-data-analytics-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022507Z CREATED:20260807T022507Z LAST-MODIFIED:20260807T022507Z UID:10006930-1814356800-1814356800@sc.cpa SUMMARY:(SSAA129/27) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (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\n\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)\n Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)\n Describe other communications that need to be made outside the entity in certain circumstances\n Create effective communications that enhance client service\n\nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa129-27-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022510Z CREATED:20260807T022510Z LAST-MODIFIED:20260807T022510Z UID:10006931-1814356800-1814356800@sc.cpa SUMMARY:(SSTX390/27) Surgent’s Weekly Expert Hour (Original Air Date: 11/6/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nOBBBA student loan repayment transition IRS Notice 2025-57 and transitional relief for reporting car loan interest Updated Form 1099-K frequently asked questions \nInstructions\nNone URL:https://sc.cpa/event/sstx390-27-surgents-weekly-expert-hour-original-air-date-11-6-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022613Z CREATED:20260807T022613Z LAST-MODIFIED:20260807T022613Z UID:10006933-1814356800-1814356800@sc.cpa SUMMARY:(SSTX185/27) Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships DESCRIPTION:Event Description\nPart of the technical competence of most experienced tax practitioners is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur\, and often at very critical times in the business life of the entity and its owners. All tax practitioners should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations\, partnerships\, and multiple-member limited liability companies treated as partnerships. \nDesigned For\nAny tax practitioner who wishes to understand the rules regarding S corporation and partnership liquidations \nObjectives\n\nDetermine the gain or loss to the entity and to the owners when it makes a liquidating distribution\n Determine the basis of property distributed in a liquidating distribution to an owner of the entity\n Know what to do in terms of IRS reporting when an entity liquidates\n\nMajor Subjects\nTax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate\, liquidating partnership distributions to partners\, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership \nInstructions\nNone URL:https://sc.cpa/event/sstx185-27-surgents-liquidation-of-flow-through-entities-for-llcs-and-partnerships/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022613Z CREATED:20260807T022613Z LAST-MODIFIED:20260807T022613Z UID:10006934-1814356800-1814356800@sc.cpa SUMMARY:(SSTX248/27) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process\n Identify the different tax consequences for various forms of acquired businesses\n Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction\n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales\n Understand the impact of Section Section 751\, 743\, 734\, and 754 on the purchase or sale of a partnership\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx248-27-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022614Z CREATED:20260807T022614Z LAST-MODIFIED:20260807T022614Z UID:10006935-1814356800-1814356800@sc.cpa SUMMARY:(SSTX227/27) Surgent's Section 529 Plans: A Comprehensive Guide DESCRIPTION:Event Description\nThis course provides a thorough examination of qualified tuition programs (Section 529 plans)\, focusing on their tax treatment\, planning applications\, and recent legislative changes. Participants will learn how 529 plans operate\, what qualifies as education expenses\, and how contributions\, distributions\, and beneficiary changes are treated under federal law. The course explores practical planning strategies\, including 529-to-Roth IRA rollovers\, multigenerational “dynasty” 529 planning\, grandparent-owned account considerations\, and interplay with financial aid. It also addresses state-level variations\, compliance issues\, and common pitfalls.Using real-world scenarios\, the course evaluates when 529 plans are advantageous\, the limitations families may encounter\, and alternative approaches to education and long-term savings. Participants will gain a clear understanding of tax benefits\, penalties\, strategic funding approaches\, and planning opportunities for high-net-worth families as well as typical households. \nDesigned For\nAccounting and finance professionals seeking information about the latest practical applications regarding 529 planning \nObjectives\n\nEvaluate when 529 plans fit into an education or wealth-planning strategy\n Apply current rules to client-specific scenarios\n\nMajor Subjects\n529 plan structure\, requirements\, and tax treatment Qualified education expenses\, K-12 allowances\, and student loan limits Contribution rules\, gift-tax interactions\, and the five-year election Distribution rules\, penalties\, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges\, risks\, and practical decision frameworks \nInstructions\nNone URL:https://sc.cpa/event/sstx227-27-surgents-section-529-plans-a-comprehensive-guide/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022618Z CREATED:20260807T022617Z LAST-MODIFIED:20260807T022618Z UID:10006936-1814356800-1814356800@sc.cpa SUMMARY:(SSAA190/27) Surgent's Fraud Basics: Protecting the Company Till DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa190-27-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022622Z CREATED:20260807T022621Z LAST-MODIFIED:20260807T022622Z UID:10006937-1814356800-1814356800@sc.cpa SUMMARY:(SSAA116/27) Surgent's Testing Internal Control and Reporting Deficiencies DESCRIPTION:Event Description\nThe risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant’s skills to effective and efficient testing of internal controls and communicating deficiencies. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit \nObjectives\n\nExplain the professional standards related to and rationale for understanding and testing internal controls\n Discuss the professional standards related to testing controls for operating effectiveness\n Illustrate the appropriate level of linkage between the work performed in testing internal controls\, control reliance and reporting on internal controls\n Identify impact of a control reliance strategy on the detailed audit plan\n\nMajor Subjects\nRefresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa116-27-surgents-testing-internal-control-and-reporting-deficiencies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022716Z CREATED:20260807T022714Z LAST-MODIFIED:20260807T022716Z UID:10006938-1814356800-1814356800@sc.cpa SUMMARY:(SSTX183/27) Surgent's Schedules K-2 and K-3: Filing Requirements 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 2025 tax year\, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to identify which parts are applicable to a given taxpayer. The filing requirements are broad and often not very intuitive\, catching many practitioners unaware that more schedules and parts are applicable to more taxpayers than anticipated. This course includes a deep dive into the domestic filing exception\, a discussion of filing requirements of each part of Schedule K-2\, and numerous examples of common taxpayer scenarios.Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Preparation of Forms” (KPF2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns \nObjectives\n\nUnderstand filing requirements for Schedules K-2 and K-3\n Identify what parts of Schedules K-2 and K-3 need to be completed\n\nMajor Subjects\nDetailed discussion of the small entity filing exception Detailed discussion of the domestic filing exception Filing requirements and exceptions for every part of Schedules K-2 and K-3 Numerous examples based on common client situations encountered in practice \nInstructions\nNone URL:https://sc.cpa/event/sstx183-27-surgents-schedules-k-2-and-k-3-filing-requirements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022826Z CREATED:20260807T022825Z LAST-MODIFIED:20260807T022826Z UID:10006939-1814356800-1814356800@sc.cpa SUMMARY:(SSTX113/27) Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under §754 and Related Provisions DESCRIPTION:Event Description\nThis course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points. \nDesigned For\nAccounting and Financial Professionals in public accounting who work extensively with LLC and partnership tax issues \nObjectives\n\nDistinguish the tax consequences of a partnership interest sale and of a partnership asset distribution with and without a Section 754 election \n Identify circumstances when a Section 754 election may be beneficial \n Calculate the basis adjustments to individual partnership properties when a Section 754 election is made\n\nMajor Subjects\nIdentifying when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learning how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examining practical examples dealing with a sale of a partnership interest and the effects of Section 734(b) Exploring the alternatives to electing a basis adjustment Understanding a distribution of property and when an inside basis adjustment can be considered Studying examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Finding out how to keep track of the books for tax preparers when the inside basis adjustment is made\, and how to flow through adjustments through a tax return and K-1 \nInstructions\nNone URL:https://sc.cpa/event/sstx113-27-surgents-advanced-partnership-llc-workshop-how-to-do-optional-step-up-in-basis-under-%c2%a7754-and-related-provisions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022914Z CREATED:20260807T022914Z LAST-MODIFIED:20260807T022914Z UID:10006941-1814356800-1814356800@sc.cpa SUMMARY:(SSAA025/27) Surgent's The Role of the Whistle-Blower DESCRIPTION:Event Description\nWhistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations\, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to better understand the role of whistle-blowers in preventing fraud \nObjectives\n\nRecognize the importance of whistle-blowers in fraud detection and prevention\n Understand the challenges and dilemmas faced by whistle-blowers\n\nMajor Subjects\nUnderstanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower’s dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths \nInstructions\nNone URL:https://sc.cpa/event/ssaa025-27-surgents-the-role-of-the-whistle-blower/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T022919Z CREATED:20260807T022919Z LAST-MODIFIED:20260807T022919Z UID:10006942-1814356800-1814356800@sc.cpa SUMMARY:(SSOT150/27) 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. 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. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals\n Understand how domestic and global economic conditions could impact an organization\n Apply what we have learned from recent economic and political changes to have a positive impact on an organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media’s place in our organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot150-27-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023020Z CREATED:20260807T023019Z LAST-MODIFIED:20260807T023020Z UID:10006943-1814356800-1814356800@sc.cpa SUMMARY:(SSBM110/27) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies DESCRIPTION:Event Description\nThe past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however\, generally only the large for-profit organizations pay a lot of attention to risk management. Or\, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago\, led by the financial industry\, large companies introduced systematic analysis in evaluating risk; however\, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management\, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies\, we will see how companies can face the issues of risk management and systematically develop a structure to identify\, evaluate\, and mitigate those risks. It is important to note that the program is not for the experienced risk manager of the large organization\, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the concepts of enterprise risk management\n Recognize how we could have been better prepared for major changes\n Determine the nature of risk in all-sized companies\n Avoid being blind to obvious risks facing the company\n Rid the company of the silo approach to risk\n Perform risk identifications and evaluations\n Match risk to insurance in the most economical way\n Maximize organizational profits through reduction and transfer of risks\n Understand the best approaches to cyber risk\n\nMajor Subjects\nThe nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk \nInstructions\nNone URL:https://sc.cpa/event/ssbm110-27-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023418Z CREATED:20260807T023418Z LAST-MODIFIED:20260807T023418Z UID:10006945-1814356800-1814356800@sc.cpa SUMMARY:(SSTE135/27) Surgent's Power Query Series: Making a Connection DESCRIPTION:Event Description\nThis course explores the workflow of making connections to various data sources using the Excel version of Power Query. 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 second 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\n\nRecognize the many connectors Power Query can work with and how to connect to multiple data sources\n Understand how to import various types of files and databases\n\nMajor Subjects\nWorkflow of making a connection Get data Navigator dialog box Query options Global and current workbook Data load options Queries and connections Data source settings Hands-on examples: importing files and databases \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste135-27-surgents-power-query-series-making-a-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023434Z CREATED:20260807T023431Z LAST-MODIFIED:20260807T023434Z UID:10006946-1814356800-1814356800@sc.cpa SUMMARY:(SSOT144/27) Surgent's Remote Leadership and Virtual Meeting Mastery DESCRIPTION:Event Description\nThe accounting industry has embraced the hybrid and\, in some cases\, fully remote work model for the profession. As technology has evolved to support this strategy\, the need to project professionalism and leadership through a virtual platform has become a significant skill for all current and future leaders. This seminar provides practical tools to establish an impactful virtual executive presence and communicate with confidence and authority. \nDesigned For\nAnyone in the accounting or financial service professions who is interested in enhancing leadership skills and advancement opportunities by mastering virtual communication strategies. \nObjectives\n\nUnderstand the four components of virtual meetings-equipment\, environment\, presence\, and pre-work\n Create operational procedures to utilize in all virtual meeting formats\n Master how to communicate with authority\, gravitas\, and authenticity in a virtual professional setting\n Enhance in person perception by exhibiting leadership skills virtually\n\nMajor Subjects\nCreate an equipment/technology checklist before each meeting Structure your environment for maximum effect Manage and mitigate distractions Handle and respond to technology issues Present yourself with authority Prepare to achieve the best outcomes Establish an authentic and accessible professional presence Navigate a group meeting as well as one on one discussions Master audio only meetings and discussions \nInstructions\nNone URL:https://sc.cpa/event/ssot144-27-surgents-remote-leadership-and-virtual-meeting-mastery/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023452Z CREATED:20260807T023450Z LAST-MODIFIED:20260807T023452Z UID:10006947-1814356800-1814356800@sc.cpa SUMMARY:(SSTX306/27) Surgent's Weekly Expert Hour (Original Air Date: 7/22/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nPre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx306-27-surgents-weekly-expert-hour-original-air-date-7-22-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023622Z CREATED:20260807T023621Z LAST-MODIFIED:20260807T023622Z UID:10006949-1814356800-1814356800@sc.cpa SUMMARY:(SSBM109/27) Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies DESCRIPTION:Event Description\nThe past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment\, but all too often\, they either don’t realize it or they don’t develop a strategy to deal with the risks. In this session\, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify\, evaluate\, and mitigate those risks. This program will not teach how to eliminate risks\, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand how risks can both positively and negatively affect the organization\n Learn more about how we could have been better prepared for the pandemic\n Determine the nature of risk in both large and small organizations\n Understand the tolerance for risk in the organization\n Match risks to proper strategy\n Perform risk analysis and evaluations\n See how the strategy of the organization represents risk\n\nMajor Subjects\nOverview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk \nInstructions\nNone URL:https://sc.cpa/event/ssbm109-27-surgents-enterprise-risk-management-concepts-and-strategy-for-small-and-medium-sized-companies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023628Z CREATED:20260807T023628Z LAST-MODIFIED:20260807T023628Z UID:10006950-1814356800-1814356800@sc.cpa SUMMARY:(SSAA193/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nIn order to prepare accurate and effective not-for-profit financial statements\, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements\, illustrates how the requirements manifest in the financial statements\, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits\, including net assets\, contributions\, and functional expense reporting. The course materials utilize a highly illustrative and innovative format\, including 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nObtain a working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Effectively apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa193-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023633Z CREATED:20260807T023632Z LAST-MODIFIED:20260807T023633Z UID:10006952-1814356800-1814356800@sc.cpa SUMMARY:(SSTE118/27) Surgent's Governing Agentic AI: Cybersecurity\, Data\, and Risk DESCRIPTION:Event Description\nAs accounting firms and financial institutions deploy agentic AI\, they face significant governance challenges. This course focuses on cybersecurity\, data governance\, and risk management practices essential for the safe and effective use of autonomous systems. Participants will examine frameworks such as NIST AI RMF and the CSA’s red-teaming guidelines\, as well as case studies on AI-powered cyber incidents. The course equips professionals to assess agentic system vulnerabilities\, implement controls\, and integrate risk insights into enterprise compliance strategies. This course equips CPAs to fulfill their oversight responsibilities in safeguarding financial data and ensuring the reliability of autonomous systems within the enterprise’s control environment. \nDesigned For\nCPAs\, cybersecurity professionals\, internal auditors\, IT risk managers\, finance leaders implementing AI technologies\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems for cybersecurity and risk manag \nObjectives\n\nEvaluate key cybersecurity and data risks associated with agentic AI\n Understand global regulatory frameworks relevant to agent deployment\n Apply AI risk management frameworks (e.g.\, NIST\, CSA) to financial settings\n Design oversight and monitoring strategies for autonomous AI systems\, integrating them within existing internal control frameworks relevant to CPAs\n Align agent governance with internal controls and assurance reporting\n\nMajor Subjects\nCyber risks: prompt injection\, drift\, model manipulation\, data leakage Red-teaming and simulation exercises (CSA\, IBM frameworks) Controls mapping: COSO\, SOX\, and NIST AI RMF Regulatory context: GDPR\, CCPA\, EU AI Act\, SEC guidance Platform security discussion and comparisons \nInstructions\nNone URL:https://sc.cpa/event/sste118-27-surgents-governing-agentic-ai-cybersecurity-data-and-risk/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023637Z CREATED:20260807T023636Z LAST-MODIFIED:20260807T023637Z UID:10006953-1814356800-1814356800@sc.cpa SUMMARY:(SSTX339/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/6/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nWashington updates: Inflation status\, Presidential race\, House and Senate statuses\, and more The extension of the waiver of excise tax for inherited IRAs SECURE Act 1.0’s waiver of excise tax for RMDs \nInstructions\nNone URL:https://sc.cpa/event/sstx339-27-surgents-weekly-expert-hour-original-air-date-6-6-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023721Z CREATED:20260807T023721Z LAST-MODIFIED:20260807T023721Z UID:10006955-1814356800-1814356800@sc.cpa SUMMARY:(SSTX244/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx244-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023937Z CREATED:20260807T023936Z LAST-MODIFIED:20260807T023937Z UID:10006957-1814356800-1814356800@sc.cpa SUMMARY:(SSTX202/27) Surgent's Max the Tax: Entity Selection DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them;\n\nMajor Subjects\nChoice of entity decisions Client consultation questions regarding entity selection \nInstructions\nNone URL:https://sc.cpa/event/sstx202-27-surgents-max-the-tax-entity-selection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023946Z CREATED:20260807T023945Z LAST-MODIFIED:20260807T023946Z UID:10006959-1814356800-1814356800@sc.cpa SUMMARY:(SSTX300/27) Surgent's Weekly Expert Hour (Original Air Date: 9/02/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nS corporation PPP loan forgiveness Tax issues related to remote workers Family offices: an overview Investing in bitcoin and cryptocurrency \nInstructions\nNone URL:https://sc.cpa/event/sstx300-27-surgents-weekly-expert-hour-original-air-date-9-02-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024032Z CREATED:20260807T024030Z LAST-MODIFIED:20260807T024032Z UID:10006960-1814356800-1814356800@sc.cpa SUMMARY:(SSTX370/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/15/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nProposed provisions included in the “one big\, beautiful bill” Extension of TCJA provisions MAGA accounts Termination of federal clean energy tax credits \nInstructions\nNone URL:https://sc.cpa/event/sstx370-27-surgents-weekly-expert-hour-original-air-date-5-15-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024225Z CREATED:20260807T024225Z LAST-MODIFIED:20260807T024225Z UID:10006962-1814356800-1814356800@sc.cpa SUMMARY:(SSBM122/27) Surgent's Project Management for Finance Professionals DESCRIPTION:Event Description\nThe past few years have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is an important part of every organization; however\, often companies do not differentiate between project management and operations management. Sometimes the finance professional is called upon to serve on a project team\, or in other cases is in a position to manage a project within the finance or accounting department. In either case\, he or she should be well versed in both the theory and practice of project management. While project management has probably been around since the time of building the pyramids\, the modern discipline started to take hold in large organizations in the late ’50s and early ’60s. From there it spread to smaller organizations to the point where almost any-sized organization can benefit from its ideas. This course is designed for the finance professional of the small and medium-sized organization. It is not meant for the experienced project manager of a large organization or the person wanting training for project management certification. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of recent changes in both economics and politics. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand when and when not to apply project management thinking\n Know how to define success in a project\n Understand and manage the critical path of a project\n Understand the theory of constraints in project management\n Know how to both choose and lead people on the project team\n\nMajor Subjects\nProject management is a way of thinking and managing Identifying projects\, needs\, objectives\, and deliverables Project feasibility evaluation Life cycle of a project What causes projects to fail Establishing the project scope and preventing project creep Defining and managing stakeholders Organizational politics and conflict management Establishing the detailed schedule Introduction to project management software \nInstructions\nNone URL:https://sc.cpa/event/ssbm122-27-surgents-project-management-for-finance-professionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024227Z CREATED:20260807T024227Z LAST-MODIFIED:20260807T024227Z UID:10006963-1814356800-1814356800@sc.cpa SUMMARY:(SSTX109/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx109-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024315Z CREATED:20260807T024314Z LAST-MODIFIED:20260807T024315Z UID:10006964-1814356800-1814356800@sc.cpa SUMMARY:(SSTX318/27) Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and;6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022 \nInstructions\nNone URL:https://sc.cpa/event/sstx318-27-surgents-weekly-expert-hour-original-air-date-1-06-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024318Z CREATED:20260807T024317Z LAST-MODIFIED:20260807T024318Z UID:10006965-1814356800-1814356800@sc.cpa SUMMARY:(SSBM111/27) Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers DESCRIPTION:Event Description\nAll organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs\, controllers and finance professionals better position their organizations for the future. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. Become the “financial hero” of your organization and make a positive impact on the bottom-line. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nMake better financial decisions that have a positive impact on the organization\n Lead the organization into the rapidly changing decade\n Apply what we have learned from recent economic and political changes to have a positive impact on the organization\n\nMajor Subjects\nLatest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships \nInstructions\nNone URL:https://sc.cpa/event/ssbm111-27-surgents-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR