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:20260405T144354 CREATED:20250331T235012Z LAST-MODIFIED:20250401T051513Z UID:10004844-1751284800-1751284800@sc.cpa SUMMARY:(SSTX217/25) 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\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process Identify the different tax consequences for various forms of acquired businesses Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Sect 199A pass-through deduction Appreciate Sect 338 and Sect 338(h)(10) elections and the benefits of installment sales Understand the impact of Sects 751\, 743\, 734\, and 754 on the purchase or sale of a partnership \nMajor Subjects\nAn 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: Sect 338 and Sect 338(h)(10) The impact of the Sect 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 Sect 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/sstx217-25-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T235009Z LAST-MODIFIED:20250401T050028Z UID:10004843-1751284800-1751284800@sc.cpa SUMMARY:(SSMG112/25) Surgent's Microsoftr Excelr 365 and Excelr 2019: Getting Started with Excel DESCRIPTION:Event Description\nMicrosoftr Excelr 365 and Excelr 2019: Getting Started with Excel is a three-lesson basic level course that introduces you to the Excel software and then guides you through basic Excel features using step-by-step hands-on activities.Although this is a basic level course\, experienced Excel users switching from earlier versions of Excel can benefit from this course’s review of commonly used features plus the introduction of new features\, such as the new look for the Excel 365 Start screen or updated features in Excel 2019.Note that this course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. Some relevant tips for working with Excel with a Windows touch-screen device are also provided. \nDesigned For\nNew Excel users or experienced Excel users switching from earlier versions \nObjectives\nExplain how the Excel software is used; Start Excel; Identify the components of the Excel window; Describe a workbook and a worksheet; Navigate and select in a worksheet; Modify user options or preferences; Create and save a workbook; Enter\, edit\, and format text and numbers; Create basic formulas and use functions; Work in different worksheet views; Preview and print a worksheet; Work in Backstage view; and Use the Quick Access Toolbar\, the ribbon\, Excel Help\, the Tell Me feature\, the Smart Lookup feature\, shortcut menus\, and keyboard shortcuts to perform tasks. \nMajor Subjects\nLesson 1: identify ways to start Excel; recognize Excel Start screen elements including the Blank Workbook template\, recognize Excel window elements; select Backstage view to open an existing workbook; identify worksheet navigation methods; select worksheet cells\, rows\, and columns; identify and select Excel user preferences; identify ways to get help in Excel; select methods to save and close a workbook; select methods to create a new workbook; select methods to close one or more workbooks; and select methods to close Excel Lesson 2: identify ways to insert\, reposition\, select\, delete\, and rename worksheets; recognize ways to enter\, edit\, and format cell contents; select ways to create formulas; identify functions; identify ways to apply Accounting and Percent Style formattin; and select Flash Fill for data entry Lesson 3: identify ways to show and hide worksheet elements; select methods to undo and redo an action; recognize ways to switch between Normal view\, Page Layout view and Page Break Preview\, and; select page setup options\, preview and print options \nInstructions\nNone URL:https://sc.cpa/event/ssmg112-25-surgents-microsoftr-excelr-365-and-excelr-2019-getting-started-with-excel/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T235008Z LAST-MODIFIED:20250401T053807Z UID:10004842-1751284800-1751284800@sc.cpa SUMMARY:(SSET101/25) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nAs accounting firm’s non-attest offerings to their attest clients become more diversified\, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations\, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course\, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence\, objectivity\, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular\, the course will focus on those unique considerations related to non-attest services\, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\nIdentify the key sources of guidance on auditor independence Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators Assess independence risks related to common client situations \nMajor Subjects\nAuditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations \nInstructions\nNone URL:https://sc.cpa/event/sset101-25-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234916Z LAST-MODIFIED:20250401T024012Z UID:10004841-1751284800-1751284800@sc.cpa SUMMARY:(SSTX140/25) 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\nCriteria 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/sstx140-25-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234913Z LAST-MODIFIED:20250401T030533Z UID:10004840-1751284800-1751284800@sc.cpa SUMMARY:(SSTX119/25) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\nUnderstand the latest enacted tax law changes Understand strategies and techniques to use in light of tax changes Understand current cases and rulings affecting individuals and businesses \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation in 2023 Section 163(j) in 2023 Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence\, including tax planning strategies Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting requirements New FinCEN reporting requirements in 2024 Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx119-25-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234910Z LAST-MODIFIED:20250401T051716Z UID:10004839-1751284800-1751284800@sc.cpa SUMMARY:(SSTX168/25) 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 2023 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\, as well as a discussion of filing requirements of each part of Schedule K-2. 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 for 2023 \nObjectives\nUnderstand filing requirements for Schedules K-2 and K-3 Identify what parts of Schedules K-2 and K-3 need to be completed \nMajor Subjects\nIRS goals in requiring these schedules Detailed discussion of the domestic filing exception for 2023 tax year Filing requirements and exceptions for every part of Schedules K-2 and K-3 Examples based on client situations encountered in practice \nInstructions\nNone URL:https://sc.cpa/event/sstx168-25-surgents-schedules-k-2-and-k-3-filing-requirements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234907Z LAST-MODIFIED:20250401T053514Z UID:10004838-1751284800-1751284800@sc.cpa SUMMARY:(SSAA108/25) Surgent's Performing Inventory Observations DESCRIPTION:Event Description\nGenerally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements\, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for performing inventory observations \nObjectives\nIdentify audit risks related to physical inventory observations Understand the key controls related to inventory observations Perform common inventory observation audit procedures Know when to utilize sampling techniques related to inventory observations Perform remote inventory observations \nMajor Subjects\nInventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories\, multiple locations Considerations for inventory observations \nInstructions\nNone URL:https://sc.cpa/event/ssaa108-25-surgents-performing-inventory-observations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234905Z LAST-MODIFIED:20250401T054210Z UID:10004837-1751284800-1751284800@sc.cpa SUMMARY:(SSTX259/25) Surgent's Weekly Expert Hour (Original Air Date: 12/16/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nOutlook for the economy and markets (as of 12/16/21) OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and how;the proposed Build Back Better Act would affect them \nInstructions\nNone URL:https://sc.cpa/event/sstx259-25-surgents-weekly-expert-hour-original-air-date-12-16-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234816Z LAST-MODIFIED:20250401T042323Z UID:10004836-1751284800-1751284800@sc.cpa SUMMARY:(SSAA105/25) Surgent's Auditing Accounts Payable\, Accrued Expenses and Debt DESCRIPTION:Event Description\nThis module will discuss the audit of accounts payable\, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies\, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset\, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities\, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases\, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for auditing accounts payable\, accrued expenses and debt \nObjectives\nIdentify the accounting treatment for accounts payable\, accrued liabilities and debt typically found in less complex private entities and not-for-profits (more complex debt is discussed in another module) Identify the internal controls responsive to accounts payable\, accrued liabilities and debt Understand the risks involved in accounts payable\, accrued liabilities and debt at the assertion level Tailor the audit plan in response to assessed risk of material misstatement Evaluate results from a search for unrecorded liabilities Assess the propriety of accrued estimates Evaluate debt covenant compliance \nMajor Subjects\nAccounting basics for accounts payable\, accrued expenses and debt Risk associated with accounts payable\, accrued expenses and debt Key controls related to accounts payable\, accrued expenses and debt Procedures commonly used to audit debt\, including compliance with restrictive covenants \nInstructions\nNone URL:https://sc.cpa/event/ssaa105-25-surgents-auditing-accounts-payable-accrued-expenses-and-debt/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234815Z LAST-MODIFIED:20250401T050114Z UID:10004835-1751284800-1751284800@sc.cpa SUMMARY:(SSET105/25) Surgent's Ethics for the Industry Accountant DESCRIPTION:Event Description\nWhile ethics training is required by many states\, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers\, our firms\, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry. \nDesigned For\nFinance and accounting professionals\, particularly CPAs in industry \nObjectives\nIdentify and understand critical thinking errors as they relate to ethical dilemmas Understand the professional code of ethics and conduct Be familiar with the new AICPA Ethics Codification Recognize the impact of ethical and unethical conduct on our profession Understand the common types of fraud in business and identify red flags of fraud \nMajor Subjects\nWhat are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points \nInstructions\nNone URL:https://sc.cpa/event/sset105-25-surgents-ethics-for-the-industry-accountant/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234811Z LAST-MODIFIED:20250401T040608Z UID:10004834-1751284800-1751284800@sc.cpa SUMMARY:(SSMG117/25) Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. We’ll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/income plan\, capital equipment planning\, the “one-year operating plan” (formerly referred to as a budget)\, the “monthly operating plan\,” cash planning\, risk planning\, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes\, which turns into a win-win for the employees and the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nDevelop a one-year operating plan (formerly referred to as a budget) Avoid the political pitfalls that often come with the forecasting and budgeting processes and inhibit change Maximize the usefulness of the forecasts developed for the organization Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nBuilding change into the planning process Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg117-25-surgents-innovative-forecasting-and-budgeting-moving-beyond-the-traditional-techniques/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234719Z LAST-MODIFIED:20250401T041513Z UID:10004833-1751284800-1751284800@sc.cpa SUMMARY:(SSOT139/25) Surgent's Working Remotely: Best Practices\, Challenges\, and Opportunities DESCRIPTION:Event Description\nWorking from home presents both benefits and challenges for professionals. For employees\, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs\, more efficiency\, and greater employee satisfaction. Without proper planning\, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However\, when executed properly\, working remotely can help organizations become more efficient and profitable\, while at the same time improving employee morale. This webinar looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning. \nDesigned For\nAny professionals who seek to understand ways to implement or improve work from home programs \nObjectives\nFormulate a plan to implement a successful work from home program Understand how other organizations successfully utilize remote work Be familiar with research and related studies identifying challenges and benefits of working remotely \nMajor Subjects\nTechnology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the home office and home Data privacy concerns Other ethical considerations that arise when working from home \nInstructions\nNone URL:https://sc.cpa/event/ssot139-25-surgents-working-remotely-best-practices-challenges-and-opportunities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234717Z LAST-MODIFIED:20250401T043017Z UID:10004832-1751284800-1751284800@sc.cpa SUMMARY:(SSOT125/25) Surgent's Skills to Enhance Personal and Professional Networks DESCRIPTION:Event Description\nManaging a strong network is one of the most important things you can do to grow professionally. Yet despite its importance\, maintaining an effective network is often not taught in undergraduate and graduate schools. The good news is that managing and growing a network is easier than it sounds. In fact\, most professionals have some level of basic networking skills simply from helping someone find a job\, attending an industry conference\, or seeking professional connections through social media.Effective networking involves more than simply collecting contacts. Strong networks should be relevant to your career and consist of people you trust. Personal networks are just as important as professional networks and the two often overlap. In this course\, we explore ways to strengthen and grow networks by examining proven strategies that have helped individuals meet their personal and professional goals. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to gain a better understanding of strategies to strengthen and grow personal and professional networks \nObjectives\nIdentify networking opportunities Manage and grow your existing network Understand how to converse with new contacts Recognize the importance of personal networks Assess your current networking skills Explore networking best practices \nMajor Subjects\nThe value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies \nInstructions\nNone URL:https://sc.cpa/event/ssot125-25-surgents-skills-to-enhance-personal-and-professional-networks/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234712Z LAST-MODIFIED:20250401T045408Z UID:10004831-1751284800-1751284800@sc.cpa SUMMARY:(SSTX227/25) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\nIdentify who is entitled to retirement benefits and in what amounts Identify factors to consider in determining when to take benefits Discuss taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage \nMajor Subjects\nLegislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?; Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare\, Part D prescription drugs: what retirees need to know Looking forward: Are changes ahead? \nInstructions\nNone URL:https://sc.cpa/event/sstx227-25-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234710Z LAST-MODIFIED:20250401T045909Z UID:10004830-1751284800-1751284800@sc.cpa SUMMARY:(SSTE104/25) Surgent's Data Analytics Readiness Series: Data Extraction and Data Sources DESCRIPTION:Event Description\nThis one-hour course serves as the introductory module to data analytics. Users of the course will learn the basic terminology used in performing data analytic-based tasks or working with data analytics. An understanding of the sources of data and importance in combining multiples sources will be developed. Users will be introduced to and will practice the basics of Microsoft’s Power Query.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Understand the basic terminology\, applications\, and uses of data analytics Understand the relationships that exist between different sources of data Demonstrate the ability to perform basic Power Query functions Demonstrate the ability to import Excel workbooks into Power Query Demonstrate the ability to connect to external data sources using Power Query \nMajor Subjects\nIntroduction to a Data Analytics Workflow (will be re-introduced in final class to bring all concepts together) Overview of various definitions of data analytics Data analytics needs multiple sources of data Introduction to Power Query (Get & Transform)- on data tab in Excel Exercise- connecting to various Data Sources Importing Excel workbook into Power Query Connecting to a website in Power Query \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste104-25-surgents-data-analytics-readiness-series-data-extraction-and-data-sources/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234709Z LAST-MODIFIED:20250401T045731Z UID:10004829-1751284800-1751284800@sc.cpa SUMMARY:(SSTX254/25) Surgent's Weekly Expert Hour (Original Air Date: 11/04/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims \nInstructions\nNone URL:https://sc.cpa/event/sstx254-25-surgents-weekly-expert-hour-original-air-date-11-04-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234615Z LAST-MODIFIED:20250401T050222Z UID:10004828-1751284800-1751284800@sc.cpa SUMMARY:(SSTX306/25) Surgent's Weekly Expert Hour (Original Air Date: 1/27/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nLetter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season \nInstructions\nNone URL:https://sc.cpa/event/sstx306-25-surgents-weekly-expert-hour-original-air-date-1-27-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234609Z LAST-MODIFIED:20250401T050125Z UID:10004827-1751284800-1751284800@sc.cpa SUMMARY:(SSAA145/25) Surgent's Going Concern Accounting and Reporting Considerations DESCRIPTION:Event Description\nThis course will review the relevant considerations related to going concern\, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists\, management mitigation efforts\, and required disclosures both when management\, and the accountant\, feel such efforts will be effective in mitigating the risk\, as well as when they do not. Lastly\, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic. \nDesigned For\nAccounting and auditing practitioners assisting in the preparation of financial statements \nObjectives\nDifferentiate between the external accountant’s and management’s responsibility related to identifying\, evaluating\, presenting\, and disclosing going concern uncertainty Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists \nMajor Subjects\nCurrent FASB accounting standards related to going concern\, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty? \nInstructions\nNone URL:https://sc.cpa/event/ssaa145-25-surgents-going-concern-accounting-and-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234608Z LAST-MODIFIED:20250401T050614Z UID:10004826-1751284800-1751284800@sc.cpa SUMMARY:(SSAA170/25) Surgent's Controllership Skills Update: Risk Management DESCRIPTION:Event Description\nThe most recent recession and its fallout\, weather (look at 2017)\, process and product failures\, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again\, we saw that failures can result in areas/industries thought to be “under control” through their policies\, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations\, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience\, as well as to help to start the less experienced individual. It offers ideas that can be used immediately\, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning\, business continuity\, and ethics\, as well as a sample group exercise to test your current risk management systems. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nUnderstand the sources of risk and potential actions/behavior that may hide them Gain up-to-date knowledge of risk management and build upon and improve existing practices Recognize actions/steps that can result in measurable benefits to an organization Become familiar with the process of Business Continuity Planning Identify and discuss analytical tools and areas for further investigation \nMajor Subjects\nRethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique \nInstructions\nNone URL:https://sc.cpa/event/ssaa170-25-surgents-controllership-skills-update-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234607Z LAST-MODIFIED:20250401T044518Z UID:10004825-1751284800-1751284800@sc.cpa SUMMARY:(SSTX310/25) Surgent's Weekly Expert Hour (Original Air Date: 5/26/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nInflation Adjusted U.S. Savings Bonds (I Bonds) Virtual Currency Transactions for 2021 Making a Late Section 754 Election Changes Affecting Tax Year 2021 Tax Returns Interest Rates and Lapse Assumptions \nInstructions\nNone URL:https://sc.cpa/event/sstx310-25-surgents-weekly-expert-hour-original-air-date-5-26-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234516Z LAST-MODIFIED:20250401T043219Z UID:10004824-1751284800-1751284800@sc.cpa SUMMARY:(SSAA295/25) Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer DESCRIPTION:Event Description\nIf you perform Yellow Book audits and/or single audits\, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course\, we will explore the key audit requirements that peer reviewers focus on\, how the auditor complies with those requirements\, and common pitfalls seen in Yellow Book and single audits. This course will help you proceed and succeed in your Yellow Book and single audits! \nDesigned For\nNot-for-profit and government auditors \nObjectives\nUnderstand what peer reviewers look at (and don’t look at) when reviewing Yellow Book and single audits Apply some of the best practices and avoid some of the worst habits seen in audits of governments and not-for-profits Skillfully apply today’s Yellow Book and Uniform Guidance requirements \nMajor Subjects\nThe key requirements and audit areas that peer reviewers hone in on when reviewing Yellow Book and single audit engagements Avoiding common pitfalls seen in Yellow Book and single audits How to improve your performance on Yellow Book and single audits while staying in good graces with your peer reviewer \nInstructions\nNone URL:https://sc.cpa/event/ssaa295-25-surgents-yellow-book-and-single-audits-how-to-stay-in-good-graces-and-out-of-bad-places-with-your-peer-reviewer/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234515Z LAST-MODIFIED:20250401T035310Z UID:10004823-1751284800-1751284800@sc.cpa SUMMARY:(SSTX256/25) Surgent's Weekly Expert Hour (Original Air Date: 11/18/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nEnactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47;on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning \nInstructions\nNone URL:https://sc.cpa/event/sstx256-25-surgents-weekly-expert-hour-original-air-date-11-18-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234422Z LAST-MODIFIED:20250401T045715Z UID:10004822-1751284800-1751284800@sc.cpa SUMMARY:(SSAA286/25) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa286-25-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234421Z LAST-MODIFIED:20250401T051418Z UID:10004821-1751284800-1751284800@sc.cpa SUMMARY:(SSAA282/25) Surgent's Top 10 Technology Risks and Trends Every CPA Should Know DESCRIPTION:Event Description\nThe use of technology by businesses of all types\, including CPA firms\, has exploded in recent years\, creating the need for proactive and robust cybersecurity risk management practices. This trend has created the need for a data-driven decision-making process but has also introduced risks into many companies’ operating environment. This course will explore the most common technology risks and trends that every CPA should know to better advise and serve clients. \nDesigned For\nCPAs in public practice with accounting\, financial reporting or attest responsibilities \nObjectives\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors \nMajor Subjects\nThe benefits and challenges of implementing a data-driven decision making process Significant tends in technology\, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats \nInstructions\nNone URL:https://sc.cpa/event/ssaa282-25-surgents-top-10-technology-risks-and-trends-every-cpa-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234419Z LAST-MODIFIED:20250401T032217Z UID:10004819-1751284800-1751284800@sc.cpa SUMMARY:(SSTX135/25) Surgent's Depreciation Rules for Bonus and Section 179 Expensing DESCRIPTION:Event Description\nThe Tax Cuts and Jobs Act of 2017 has had a tremendous impact on commercial real estate\, including liberalizing the depreciation provisions. The Coronavirus Aid\, Relief\, and Economic Security Act (CARES Act) included several provisions that allow taxpayers to revisit projects completed in earlier\, more profitable years\, and generate even more value. In this webinar\, we will explore the impact of these important laws on commercial real estate owners and delve into what Accounting and Financial Professionals need to know. We’ll also examine these opportunities to “turn back the clock\,” including the retroactive correction of QIP’s recovery period and the option to revoke electing-out of the business interest limitation. Finally\, we will review other strategies that are crucial parts of a comprehensive tax plan this year and will discuss a strategic hierarchy for employing those strategies most successfully. Relevant Rev. Procs. and multiple real-life case studies will be reviewed. \nDesigned For\nTax practitioners who anticipate advising clients with respect to depreciation of business property \nObjectives\nUnderstand the crucial provisions of the PATH Act\, TCJA\, and CARES Act Explain the implications of the CARES Act’s correction of QIP recovery period Understand the value of QIP as an indicator of Section 179-eligible property. Explain how strategies like Section 179 expensing\, bonus depreciation\, the tangible property regulations (TPRs)\, and Energy Incentives all contribute to a modern comprehensive tax strategy Understand the significance of the business deduction limitation and why taxpayers may choose to revisit that election under Section 163(j) Recognize how previously completed projects may be leveraged for additional value Use various tax strategies in a strategic manner to maximize cash flow \nMajor Subjects\nBonus depreciation for acquisitions and construction History of qualified property categories and QIP The CARES Act and related Rev. Procs.; Section 179 expensing Energy incentives; The tangible property regulations 1031 exchanges Strategic hierarchy; \nInstructions\nNone URL:https://sc.cpa/event/sstx135-25-surgents-depreciation-rules-for-bonus-and-section-179-expensing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234418Z LAST-MODIFIED:20250401T035012Z UID:10004818-1751284800-1751284800@sc.cpa SUMMARY:(SSTX155/25) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. This material is continuously updated for recent legislation impacting individual taxpayers. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\nMine a tax return for tax planning with a client Understand the planning implications of the current environment Determine the best tax strategies for retirement Understand tax planning for the middle-income client \nMajor Subjects\nComprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new\, what’s expired or expiring\, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged acccounts Recent case law\, as applicable Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement \nInstructions\nNone URL:https://sc.cpa/event/sstx155-25-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234412Z LAST-MODIFIED:20250401T030937Z UID:10004817-1751284800-1751284800@sc.cpa SUMMARY:(SSMG115/25) Surgent's Microsoftr Wordr 365 and Wordr 2019: Getting Started DESCRIPTION:Event Description\nThis course is a three-lesson basic level course that guides you through opening\, creating\, formatting\, previewing\, printing\, and saving text documents. \nDesigned For\nNew Word users or experienced users switching from an earlier version \nObjectives\nCreate\, save\, and print Word documents Edit document headers and footers Edit and format document contents \nMajor Subjects\nIdentify ways to start Word; create a new Word document; add and remove text\, Identify ways to save\, close\, and reopen a document\, Select methods to work with multiple documents\, change the document view and use different methods to navigate a document\, Recognize how to preview and print a document\, Select and modify Word options; get help in Word\, Identify ways to select text\, Recognize ways to format text characters\, Select cut\, copy\, and paste techniques\, Identify ways to find and replace text and formatting\, Select the proofing tools\, Identify how to change page orientation and margins\, Select line spacing\, paragraph alignment\, and paragraph indentation options\, Recognize ways to create bulleted and numbered lists\, Select ways to insert page numbers\, headers and footers\, and manual page breaks Identify how to apply styles and how to change the document theme and style set \nInstructions\nNone URL:https://sc.cpa/event/ssmg115-25-surgents-microsoftr-wordr-365-and-wordr-2019-getting-started/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234306Z LAST-MODIFIED:20250401T051519Z UID:10004816-1751284800-1751284800@sc.cpa SUMMARY:(SSAA125/25) Surgent's SAS 134 and Other Reporting Considerations DESCRIPTION:Event Description\nFor all the work performed on the audit\, the one thing that the public sees is the auditor’s report. So we need to make sure that the opinion is correct. With the effective date of SAS 134\, the auditor’s report underwent significant changes. This session will cover the format of the revised auditor’s report and discuss the responsibilities of both management and the auditors which are now explicitly identified in the revised report. The session will also cover other conforming changes made to the auditor’s report with the effective date of SAS 137-140.Lastly\, the session will address both when\, and how\, the auditor would issue qualified and adverse opinions and when the auditor would disclaim an opinion. The session will also address when the auditor is required to add either an Emphasis of Matter or Other Matter paragraph and its contents. (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 changes to auditor’s reporting with the effective dates of SASs 134-140 Identify circumstances when the auditor would issue an other than unqualified report Recall when an auditor would issue a qualified auditor’s opinion and its wording Recall the appropriate wording and location of emphasis of matter and Other Matter paragraphs \nMajor Subjects\nRevised format of audit opinion under SAS 134 Additional responsibilities of both management and the auditors under SAS 134 Additional requirements related to SASs 135-140 Qualified auditor reports\, their wording\, and when the auditor would issue one of them Circumstances requiring the addition of Emphasis of Matter and Other Matter paragraphs to the standard unqualified audit report \nInstructions\nNone URL:https://sc.cpa/event/ssaa125-25-surgents-sas-134-and-other-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234303Z LAST-MODIFIED:20250401T042022Z UID:10004815-1751284800-1751284800@sc.cpa SUMMARY:(SSAA259/25) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS No. 26 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22\, 23\, 24\, and 26 Be familiar with preparation and compilation work program examples Be aware of the most recent reports and other required communications Keep abreast of relevant ARSC agenda items and projects Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa259-25-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T144354 CREATED:20250331T234107Z LAST-MODIFIED:20250401T042014Z UID:10004814-1751284800-1751284800@sc.cpa SUMMARY:(SSAA165/25) 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/ssaa165-25-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR