BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.3//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: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:20260615T115514 CREATED:20260612T221719Z LAST-MODIFIED:20260613T045222Z UID:10005974-1814356800-1814356800@sc.cpa SUMMARY:(SSAA230/27) Surgent's Internal Controls\, COSO\, and COVID-19 DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls that should be present (as well as designed and operating effectively) in order to prevent future frauds. These controls are taken from Association of Certified Fraud Examiners’ Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on internal controls in the coming era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\n\nUnderstand that fraud occurs in companies with seemingly sound internal control structures\n Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient\n Understand the difference between reactions and responses to changing circumstances;\n Recognize that the days of working in an office may be numbered (or certainly reduced)\n Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost\n\nMajor Subjects\nACFE’s Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa230-27-surgents-internal-controls-coso-and-covid-19-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221719Z LAST-MODIFIED:20260613T045226Z UID:10005975-1814356800-1814356800@sc.cpa SUMMARY:(SSTX360/27) Surgent’s Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24) 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\nCurrent and projected federal debt and deficits; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results \nInstructions\nNone URL:https://sc.cpa/event/sstx360-27-surgents-weekly-expert-hour-implications-of-the-2024-election-results-original-air-date-11-7-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221720Z LAST-MODIFIED:20260613T045227Z UID:10005976-1814356800-1814356800@sc.cpa SUMMARY:(SSAA138/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall and apply recently issued and proposed FASB and AICPA pronouncements\n Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606\n Understand the main provisions of SASs No. 146 to No. 149\n Identify other important A&A practice matters to be aware of\n Understand the key findings in recent PCAOB inspection reports\n Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material\n\nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa138-27-surgents-current-issues-in-accounting-and-auditing-an-annual-update-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221721Z LAST-MODIFIED:20260613T045228Z UID:10005977-1814356800-1814356800@sc.cpa SUMMARY:(SSTX337/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/23/24) 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\nGuidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen \nInstructions\nNone URL:https://sc.cpa/event/sstx337-27-surgents-weekly-expert-hour-original-air-date-5-23-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221811Z LAST-MODIFIED:20260613T045230Z UID:10005978-1814356800-1814356800@sc.cpa SUMMARY:(SSAA286/27) Surgent's Improve Spreadsheets by Building Controls in Excel DESCRIPTION:Event Description\nIn today’s data-driven world\, spreadsheets serve as the backbone of business and personal productivity. However\, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets\, implementing a range of controls and safeguards to ensure data integrity\, streamline processes\, and maximize accuracy. \nDesigned For\nAny Excel user that wants to learn how to create controls within Excel to improve accuracy \nObjectives\n\nApply best practices when creating spreadsheets\n Determine which controls to develop for spreadsheets\n Use controls to build more accurate spreadsheets\n\nMajor Subjects\nBest practices when designing spreadsheets Creating a proper worksheet structure Using Excel’s built-in features to find errors Creating custom controls to prevent and find errors Using links to quickly move to controls Using conditional formatting to highlight errors \nInstructions\nNone URL:https://sc.cpa/event/ssaa286-27-surgents-improve-spreadsheets-by-building-controls-in-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221812Z LAST-MODIFIED:20260613T045232Z UID:10005979-1814356800-1814356800@sc.cpa SUMMARY:(SSTX172/27) Surgent's Individual Income Tax Fundamentals DESCRIPTION:Event Description\nThis course will take new and administrative staff from the most basic concepts to a full understanding of individual tax return preparation — just in time for the crunch of busy season! Updated for impacts of recent legislation. The course builds from a strong technical foundation\, to prepare simple\, to moderate\, to complicated individual tax returns. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\n\nPrepare simple\, to moderate\, to complicated individual tax returns\n Learn complicated issues of filing status and dependency exemptions\n Understand issues with reporting capital gains transactions\n Complete targeted comprehensive problems related to Schedule A\, Schedule C\, Schedule D\, Form 4797\, and Alternative Minimum Tax\n Overview of passive activity rules\n Complete several tax returns; many schedules and worksheets; answers with filled-in forms are provided\n\nMajor Subjects\nEffects of recent legislation\, including The One Big Beautiful Bill Act SECURE Act 2.0; The Qualified Business Income deduction; Filing information\, filing status\, personal exemptions\, dependents\, the standard deduction\, etc.; Wages and salaries; Interest income\, dividend income\, mutual funds\, Social Security; Figuring tax; Basic income tax preparation\, Form 1040\, and Schedules 1 – 3; Capital gains and losses; Medical and dental expenses\, charitable contributions; IRA contributions and distributions; Distributions from qualified retirement plans\, pensions\, and annuities; Profit and loss from business or profession and self-employment tax; Depreciation; Rental income and expenses; Preparation of Schedules A\, B\, C\, D\, E\, and Forms 4562\, 4797\, and more; \nInstructions\nNone URL:https://sc.cpa/event/sstx172-27-surgents-individual-income-tax-fundamentals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221813Z LAST-MODIFIED:20260613T045311Z UID:10005980-1814356800-1814356800@sc.cpa SUMMARY:(SSTX271/27) Surgent's Tax Forms Boot Camp: LLCs\, Partnerships\, and S Corporations DESCRIPTION:Event Description\nThe course provides a comprehensive\, hands-on\, pencil-pushing understanding of the preparation of both S corporation and partnership/LLC tax returns\, along with the underlying laws\, regulations\, etc. The course uses the basic concepts underlying the two main types of business returns\, 1120-S and 1065\, as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts are illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\n\nLearn in detail about the preparation of Form 1120-S\, Schedules M-1\, K\, and K-1\n Learn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1\n Identify and handle commonly found S corporation and partnership tax issues\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act – incorporated throughout the material The tax consequences\, opportunities\, and pitfalls of operating a business as a partnership\, LLC\, or S corporation Reporting requirements and filing exceptions for Schedules K-2 and K-3 Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Income tax laws for S corporations ranging from eligibility and election to tax return preparation\, stock basis\, and loss limitation issues Recognizing and handling special pass-through items of income and expense Preparing S corporation returns and reconciling book income to taxable income Preparing partnership returns and reconciling book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handling the tax treatment of distributions to shareholders\, partners\, or members The special restrictions and sanctions for tax year-end selection The basics of partnership and LLC formation and basis calculation Self-employment tax or NOT\, for each entity Filling in K-1s correctly for S corporations\, partnerships\, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules\, including some form oddities \nInstructions\nNone URL:https://sc.cpa/event/sstx271-27-surgents-tax-forms-boot-camp-llcs-partnerships-and-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221908Z LAST-MODIFIED:20260613T045315Z UID:10005981-1814356800-1814356800@sc.cpa SUMMARY:(SSOT120/27) Surgent's Six Common Barriers to Investment Success DESCRIPTION:Event Description\nMany of us expect to use logic when it comes to how we allocate our investments. The adage of “buy low\, sell high” is a saying that makes logical sense. So\, why do we always seem to do the opposite? Every day we are faced with decisions\, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there’s also a small part of the brain\, known as the reflexive brain\, that is responsible for emotions and survival instincts. Often\, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans\, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases\, we may have a better chance of meeting our long-term financial goals. \nDesigned For\nAll practitioners and their clients \nObjectives\n\nRecognize the behavioral biases that may negatively affect financial decision-making\n Overcome these biases so as to be better able to meet long-term financial goals\n\nMajor Subjects\nAvailability bias Herding Loss aversion Present bias Anchoring Home country bias \nInstructions\nNone URL:https://sc.cpa/event/ssot120-27-surgents-six-common-barriers-to-investment-success/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221908Z LAST-MODIFIED:20260613T045317Z UID:10005982-1814356800-1814356800@sc.cpa SUMMARY:(SSTX375/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/3/25) 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\nComparison between Senate and House versions of the OBBB Act Expectation of TCJA provisions extension Discussion of provisions including the qualified business income deduction\, 529 account expenses\, and asset expensing \nInstructions\nNone URL:https://sc.cpa/event/sstx375-27-surgents-weekly-expert-hour-original-air-date-7-3-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221909Z LAST-MODIFIED:20260613T045322Z UID:10005983-1814356800-1814356800@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:20260615T115514 CREATED:20260612T221909Z LAST-MODIFIED:20260613T045325Z UID:10005984-1814356800-1814356800@sc.cpa SUMMARY:(SSTX252/27) Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of “practice tips for new reviewers” and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nReviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse\, nonrecourse\, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return Major provisions of HR 1\, One Big Beautiful Bill Act (OBBBA)\, relevant to course material have been included throughout \nInstructions\nNone URL:https://sc.cpa/event/sstx252-27-surgents-forms-1120-s-and-1065-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221910Z LAST-MODIFIED:20260613T045329Z UID:10005985-1814356800-1814356800@sc.cpa SUMMARY:(SSTX143/27) Surgent's Establishing State Residency and Saving Your Clients Money DESCRIPTION:Event Description\nMany of our clients are moving to one of the seven states with no personal income tax\, particularly Florida and Texas. Others may maintain multiple homes with an eye toward eventually establishing residency in a state with no income tax. This course will give you practical tips for your clients seeking to establish residency in a new jurisdiction. Cash-strapped states are increasingly attempting to assess taxpayers who have declared domicile and residency elsewhere\, for example in Florida\, to maintain their diminishing tax base. Arm your clients with the tools needed to save money by successfully establishing domicile and residency. As a practitioner\, you can’t afford to be unaware of the latest issues affecting so many relocating baby boomers and others. Avoid that state audit with the information provided in this entertaining webinar. \nDesigned For\nCPAs with clients seeking to effectively establish new domicile and residency \nObjectives\n\nUnderstand statutory basis for establishing domicile and residency\n Understand the factual criteria for establishing domicile and residency;\n\nMajor Subjects\nTypical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency \nInstructions\nNone URL:https://sc.cpa/event/sstx143-27-surgents-establishing-state-residency-and-saving-your-clients-money/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221910Z LAST-MODIFIED:20260613T045332Z UID:10005986-1814356800-1814356800@sc.cpa SUMMARY:(SSAA269/27) Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures DESCRIPTION:Event Description\nThis course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures \nInstructions\nNone URL:https://sc.cpa/event/ssaa269-27-surgents-sec-hot-topics-mda-and-non-gaap-financial-measures/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221911Z LAST-MODIFIED:20260613T045351Z UID:10005987-1814356800-1814356800@sc.cpa SUMMARY:(SSTX320/27) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) 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 Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act \nInstructions\nNone URL:https://sc.cpa/event/sstx320-27-surgents-weekly-expert-hour-original-air-date-1-20-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221912Z LAST-MODIFIED:20260613T045358Z UID:10005988-1814356800-1814356800@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:20260615T115514 CREATED:20260612T221913Z LAST-MODIFIED:20260613T045405Z UID:10005989-1814356800-1814356800@sc.cpa SUMMARY:(SSAA211/27) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\n\nConsider the ways perpetrators evade both soft and hard controls\n Identify teachable moments\n Look for the common red flags that ought to draw our attention to a potential fraud scheme\n\nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa211-27-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221914Z LAST-MODIFIED:20260613T045520Z UID:10005990-1814356800-1814356800@sc.cpa SUMMARY:(SSOT137/27) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\n\nUnderstand how crowdfunding platforms work\n Be able to explain the different types of crowdfunding campaigns\n Implement strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot137-27-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T221915Z LAST-MODIFIED:20260613T045521Z UID:10005991-1814356800-1814356800@sc.cpa SUMMARY:(SSTX203/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals\n Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx203-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222008Z LAST-MODIFIED:20260613T045523Z UID:10005992-1814356800-1814356800@sc.cpa SUMMARY:(SSAA200/27) Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review all recently issued FASB updates\, with a focus on those related to leases (ASC 842)\, and credit losses (ASC 326)\, which will impact virtually all companies. The course will address other challenging areas of accounting\, such as accounting for income taxes and for debt instruments. Lastly\, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB’s technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies. \nDesigned For\nSmall and medium-sized practicing CPAs and their staffs\, both in public accounting and business and industry\, controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe familiar with recent private company standard setting activities\n Review recently issued FASB Accounting Standards Updates that relate to small and medium-sized businesses\n Review the FASB’s recently issued lease accounting standard\n Understand the changes coming with the FASB’s new credit losses standard\n Be aware of other important practice matters\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326\, Credit Losses Accounting for income taxes Accounting for debt instruments \nInstructions\nNone URL:https://sc.cpa/event/ssaa200-27-surgents-fasb-update-for-small-and-medium-sized-businesses-a-practical-implementation-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222009Z LAST-MODIFIED:20260613T045524Z UID:10005993-1814356800-1814356800@sc.cpa SUMMARY:(SSTX323/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/12/22) 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\nIRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3 \nInstructions\nNone URL:https://sc.cpa/event/sstx323-27-surgents-weekly-expert-hour-original-air-date-5-12-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222009Z LAST-MODIFIED:20260613T045525Z UID:10005994-1814356800-1814356800@sc.cpa SUMMARY:(SSAA279/27) Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the revenue recognition model\n Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition\n Identify some of the key differences between ASC Topic 606 and IFRS 15\n List the key steps in the acquisition method for business combinations\n Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations\n Identify some of the key differences between ASC Topic 805 and IFRS 3\n\nMajor Subjects\nDetermining the acquisition date Recognizing and measuring the identifiable assets acquired\, the liabilities assumed\, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa279-27-surgents-u-s-gaap-vs-ifrs-rev-rec-business-combinations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222010Z LAST-MODIFIED:20260613T045526Z UID:10005995-1814356800-1814356800@sc.cpa SUMMARY:(SSTX286/27) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21) 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\nLatest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft \nInstructions\nNone URL:https://sc.cpa/event/sstx286-27-surgents-weekly-expert-hour-original-air-date-9-23-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222010Z LAST-MODIFIED:20260613T045527Z UID:10005996-1814356800-1814356800@sc.cpa SUMMARY:(SSTX139/27) Surgent's Review and Analysis of Crucial OBBBA Changes DESCRIPTION:Event Description\nAccounting and finance practitioners are still grappling with the many changes OBBBA has made to the tax laws\, many of which will impact tax filings. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. Accounting and finance practitioners will gain a better understanding of this very complex set of new tax rules. Practitioners will grasp what is new and what is a continuance of prior rules to develop deeper insights into the many changes that the OBBBA made to the law. If you still feel you need to learn more about how OBBBA works\, this program is for you. We have assembled a two-hour review and analysis of what we consider the most important changes from OBBBA that impact client transactions. To the extent that Treasury has provided guidance relating to these new OBBBA changes\, we will discuss that guidance. Where guidance is lacking\, we will point out areas that require future attention from Treasury. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nChanges to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx139-27-surgents-review-and-analysis-of-crucial-obbba-changes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222011Z LAST-MODIFIED:20260613T045531Z UID:10005997-1814356800-1814356800@sc.cpa SUMMARY:(SSOT122/27) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\n\nRecognize the elements required to create a valid contract\n Understand common techniques to enforce a contract\n Be well versed in the rules of contract interpretation\n Understand defenses used to prevent contract enforcement\n Explain remedies that are available to a party enforcing a contract\n\nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot122-27-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222012Z LAST-MODIFIED:20260613T045532Z UID:10005998-1814356800-1814356800@sc.cpa SUMMARY:(SSTE116/27) Surgent's Data Security: Best Practices to Protect Your Business and Yourself DESCRIPTION:Event Description\nData security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar\, we will explore both the risks we have traditionally faced in the workplace personally\, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce. \nDesigned For\nAnyone responsible for designing or implementing data security policies for their company or firm or anyone who wants to better understand the current data privacy threats for individuals and businesses \nObjectives\n\nPlan an effective approach to privacy and data security in the workplace as well as for the remote workforce\n Explain common data privacy risks and threats faced today by both individuals and businesses\n\nMajor Subjects\nEthical duty to safeguard employee\, client\, and litigant data Common threats\, including phishing\, ransomware\, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives \nInstructions\nNone URL:https://sc.cpa/event/sste116-27-surgents-data-security-best-practices-to-protect-your-business-and-yourself/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222013Z LAST-MODIFIED:20260613T045534Z UID:10005999-1814356800-1814356800@sc.cpa SUMMARY:(SSTX299/27) Surgent's Weekly Expert Hour (Original Air Date: 9/09/21) 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\nIRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives \nInstructions\nNone URL:https://sc.cpa/event/sstx299-27-surgents-weekly-expert-hour-original-air-date-9-09-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222013Z LAST-MODIFIED:20260613T045535Z UID:10006000-1814356800-1814356800@sc.cpa SUMMARY:(SSTX135/27) Surgent's Choosing the Right Business Entity DESCRIPTION:Event Description\nThe business structure a client chooses influences virtually every tax and financial issue associated with the business\, including the business’s day-to-day operations\, its tax liability\, how much of the owners’ personal assets are at risk\, and much more. For this and many other reasons\, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective\, in terms of selecting an entity to do business in\, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the S199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program\, we discuss whether there is a “best entity” for our clients. Accounting and finance professionals know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions. \nDesigned For\nAccounting and finance professionals seeking to understand the issues that impact choice-of-entity determinations \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them\n\nMajor Subjects\nWhy businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection. \nInstructions\nNone URL:https://sc.cpa/event/sstx135-27-surgents-choosing-the-right-business-entity/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222014Z LAST-MODIFIED:20260613T045536Z UID:10006001-1814356800-1814356800@sc.cpa SUMMARY:(SSTX302/27) Surgent's Weekly Expert Hour (Original Air Date: 8/19/21) 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\nElection used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC \nInstructions\nNone URL:https://sc.cpa/event/sstx302-27-surgents-weekly-expert-hour-original-air-date-8-19-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222015Z LAST-MODIFIED:20260613T045538Z UID:10006002-1814356800-1814356800@sc.cpa SUMMARY:(SSAA278/27) Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs DESCRIPTION:Event Description\nThis course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives\, their strategic role in risk management\, and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value\, cash flow\, and net investment hedges\, and discusses their practical applications. This course also addresses hedge accounting\, including designation\, documentation\, and effectiveness testing. \nDesigned For\nCPAs interested in derivatives and hedge accounting \nObjectives\n\nIdentify derivatives’ strategic role in financial risk management\n Recognize differences between hedge accounting and traditional methods\n Distinguish fair value\, cash flow\, and net investment hedges in practice\n Determine key steps in hedge accounting: designation\, documentation\, and effectiveness testing\n Diffenentiate how fair value\, cash flow\, and net investment hedges mitigate financial risks\n\nMajor Subjects\nCommon types of derivatives Hedging vs. Speculation Market risk\, credit risk\, liquidity risk \nInstructions\nNone URL:https://sc.cpa/event/ssaa278-27-surgents-understanding-derivatives-and-hedge-accounting-a-simplified-guide-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T115514 CREATED:20260612T222116Z LAST-MODIFIED:20260613T050824Z UID:10006003-1814356800-1814356800@sc.cpa SUMMARY:(SSET101/27) 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\n\nIdentify the key sources of guidance on auditor independence\n Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators\n Assess independence risks related to common client situations\n\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/sset101-27-surgents-ethical-considerations-for-cpas-2/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR