BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//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:20260613T044839Z CREATED:20260612T222811Z LAST-MODIFIED:20260613T044839Z UID:10006115-1814356800-1814356800@sc.cpa SUMMARY:(SSAA132/27) Surgent's Accounting and Auditing Credit Losses Under ASC 326 DESCRIPTION:Event Description\nASC 326 significantly changes the accounting for credit losses. Given its pervasive scope\, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new accounting guidance.In this module\, we will review the scope of ASC 326\, the key provisions of the accounting model and how entities can estimate credit losses for a variety of in-scope financial assets. As the CECL and other credit loss methodologies under ASC 326 represent accounting estimates\, the module will also review both the current and soon to be effective auditing guidance related to this often complex area. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have an intermediate level of audit experience \nObjectives\n\nIdentify key components of ASC 326 and the CECL model\n Recall the scope of ASC 326\n Identify common models used to estimate credit losses\n Recall how to transition to ASC 326\n Recall key presentation and disclosure requirements of ASC 326\n Recall key approaches to auditing accounting estimates\n Identify the key provisions of SAS 143\n\nMajor Subjects\nScope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326 \nInstructions\nNone URL:https://sc.cpa/event/ssaa132-27-surgents-accounting-and-auditing-credit-losses-under-asc-326-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045116Z CREATED:20260612T222811Z LAST-MODIFIED:20260613T045116Z UID:10006116-1814356800-1814356800@sc.cpa SUMMARY:(SSAA125/27) 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\n\nIdentify key changes to auditor’s reporting with the effective dates of SASs 134-140\n Identify circumstances when the auditor would issue an other than unqualified report\n Recall when an auditor would issue a qualified auditor’s opinion and its wording\n Recall the appropriate wording and location of emphasis of matter and Other Matter paragraphs\n\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/ssaa125-27-surgents-sas-134-and-other-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044850Z CREATED:20260612T222812Z LAST-MODIFIED:20260613T044850Z UID:10006117-1814356800-1814356800@sc.cpa SUMMARY:(SSTX132/27) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMany of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\n\nIdentify the advantages of\, and the tax issues involved with\, employing one’s spouse\n Discuss the tax issues and strategies that may be applicable to the client in employing one’s child to shift income and to avoid kiddie tax issues through earned income\n Describe the basis adjustments that are made to reflect LLC operations\n Discuss the basis limitation on the current deductibility of losses and the substantial economic effect and built-in gain limitations on how LLC income\, gains\, and losses may be allocated among members\n Explain the concept of a passive activity loss and material participation\n Identify what is an activity and when activities are or may be aggregated\n Explain the concept of amount at risk and to whom it applies\n Determine the amount at risk\n Distinguish qualified nonrecourse financing from other nonrecourse financings in the context of the amount at risk\n Discuss the requirements for a real estate professional\, and the effect of a taxpayer’s election to be treated as such for tax purposes\n Understand the tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares Identify who are related parties for purposes of special characterizations of property transactions\n Explain how and to what extent the gain on the sale of depreciable property will be characterized as ordinary income\n Describe when a loss will be disallowed on the sale of property\n Discuss the circumstances in which the sale of property at a loss to a partnership will be disallowed\n\nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx132-27-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045117Z CREATED:20260612T222812Z LAST-MODIFIED:20260613T045117Z UID:10006118-1814356800-1814356800@sc.cpa SUMMARY:(SSOT119/27) Surgent's Business Writing: Professional & Effective Emails DESCRIPTION:Event Description\nGood writing is good business. Studies show that the average business worker receives 121 emails per day. That’s a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course\, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism. \nDesigned For\nAny CPA interested in writing professional\, effective emails. \nObjectives\n\nOrganize thoughts to create purposeful\, clear\, and concise writing\n Understand how to write for your reader\n Practice applying techniques for writing more efficient\, readable\, outcome-focused emails\n Use an appropriate tone and professionalism in business communications\n Plan for continued improvement and apply learned skills\n\nMajor Subjects\nPreparing to write: what is my purpose and objective and who is my audience When email is the appropriate communication methodology and when it’s not Common email mistakes and how to avoid them Proven techniques for writing more efficient\, readable\, and outcome-focused emails \nInstructions\nNone URL:https://sc.cpa/event/ssot119-27-surgents-business-writing-professional-effective-emails/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044914Z CREATED:20260612T222813Z LAST-MODIFIED:20260613T044914Z UID:10006119-1814356800-1814356800@sc.cpa SUMMARY:(SSAA276/27) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\n\nIdentify factors that influence the determination of control transfer in a contract\n Recognize implications of transferring control over time versus at a specific point in time\n Determine the significance of contract terms in assessing when control transfers to a customer\n Identify key factors that determine whether an entity acts as a principal or an agent\n Recognize best practices for conducting principal vs. agent evaluations\n\nMajor Subjects\nMeasuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent); \nInstructions\nNone URL:https://sc.cpa/event/ssaa276-27-surgents-asc-606-insights-timing-of-revenue-recognition-principal-vs-agent-considerations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045117Z CREATED:20260612T222813Z LAST-MODIFIED:20260613T045117Z UID:10006120-1814356800-1814356800@sc.cpa SUMMARY:(SSTX304/27) Surgent's Weekly Expert Hour (Original Air Date: 8/05/21) 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\nTax basis capital account reporting required for 2020 and after Tax Pro Account QR codes attached to IRS notices 1031 exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx304-27-surgents-weekly-expert-hour-original-air-date-8-05-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045011Z CREATED:20260612T222813Z LAST-MODIFIED:20260613T045011Z UID:10006121-1814356800-1814356800@sc.cpa SUMMARY:(SSTX114/27) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\n\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S\n Understand advanced technical practice issues facing practitioners today\n\nMajor Subjects\nBonus depreciation and Section 179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203; IRS Tax Pro Account; IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings;; IRS guidance for the marijuana industry; Recycled Form 1099-NEC to report nonemployee compensation; Form 1065 steps for reporting capital; Centralized audit regime; late filing penalties and small partnership relief; Substance over Form argument of shareholder loans; Advanced study of At-Risk loans; Employer W-2 correction requests; Don’t get caught watching the paint dry — What is hot and new; What is terminating S corporations today?; Special allocation issues of Section 704; Final regulations for allocating depreciation recapture to partners and members of LLCs; \nInstructions\nNone URL:https://sc.cpa/event/sstx114-27-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045118Z CREATED:20260612T222814Z LAST-MODIFIED:20260613T045118Z UID:10006122-1814356800-1814356800@sc.cpa SUMMARY:(SSTE151/27) Surgent's The 10 Must-Know Excel Features DESCRIPTION:Event Description\nTransform your Excel skills with our comprehensive training program\, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP\, to the nuances of data validations and conditional formatting\, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets\, enhancing your reporting skills\, or just looking to boost your productivity\, this session provides the insights and techniques you need to leverage Excel to its fullest potential\, making it an indispensable tool in your professional or personal toolkit. \nDesigned For\nAccounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis \nObjectives\n\nSelect the most appropriate Excel functions and features for specific tasks\, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications\n Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts\n Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis\n\nMajor Subjects\nUsing Excel tables for efficient data management\, including sorting\, filtering\, and structured references\, to manage; data more effectively Using custom sorting options to organize data in a way that best suits your needs\, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval\, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function\, a versatile tool for calculating data in visible cells\, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing\, crucial for precise budgeting\, expense tracking\, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array\, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry\, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables\, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points\, trends\, and variances\, making data analysis and interpretation more intuitive Introducing PivotTables\, one of the most powerful Excel features\, for summarizing\, analyzing\, and presenting large sets of financial data in a digestible format \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste151-27-surgents-the-10-must-know-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045010Z CREATED:20260612T222814Z LAST-MODIFIED:20260613T045010Z UID:10006123-1814356800-1814356800@sc.cpa SUMMARY:(SSTX315/27) Surgent's Weekly Expert Hour (Original Air Date: 5/20/21) 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. \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\nCOBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021 \nInstructions\nNone URL:https://sc.cpa/event/sstx315-27-surgents-weekly-expert-hour-original-air-date-5-20-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045119Z CREATED:20260612T222815Z LAST-MODIFIED:20260613T045119Z UID:10006124-1814356800-1814356800@sc.cpa SUMMARY:(SSAA235/27) Surgent's Introduction to Yellow Book DESCRIPTION:Event Description\nIf you work with governments or not-for-profits\, understanding the Yellow Book is a must. This beginner-friendly course breaks the requirements down into clear\, manageable concepts\, helping you build a solid foundation\, boost your confidence\, and perform Yellow Book audits with ease. \nDesigned For\nNot-for-profit and government auditors \nObjectives\n\nSee how Yellow Book requirements connect with GAAS and single audit rules\n Get clear on the Yellow Book requirements related to independence\, CPE\, and peer review\n Understand the extra steps needed to meet Yellow Book expectations for a financial audit\n\nMajor Subjects\nWhat Yellow Book financial audits do and do not include The auditor qualification requirements contained in the Yellow Book The additional performance and reporting requirements for a Yellow Book financial audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa235-27-surgents-introduction-to-yellow-book/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045012Z CREATED:20260612T222816Z LAST-MODIFIED:20260613T045012Z UID:10006125-1814356800-1814356800@sc.cpa SUMMARY:(SSTX126/27) Surgent's Individual Income Tax Update DESCRIPTION:Event Description\nThis highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your individual tax clients and implement tax-savings ideas that will serve their ever-evolving needs. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFT4. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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/sstx126-27-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045121Z CREATED:20260612T222817Z LAST-MODIFIED:20260613T045121Z UID:10006126-1814356800-1814356800@sc.cpa SUMMARY:(SSBM119/27) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand how to integrate a budget\, strategic plan\, and forecast into one system\n See how the integrated plan helps the organization\n Identify how planning causes greater accountability for the company\n Perform various EVA and cash flow analysis in capital planning\n Understand how to make planning more politically acceptable in the organization\n\nMajor Subjects\nThe keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans \nInstructions\nNone URL:https://sc.cpa/event/ssbm119-27-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045013Z CREATED:20260612T222818Z LAST-MODIFIED:20260613T045013Z UID:10006127-1814356800-1814356800@sc.cpa SUMMARY:(SSTX219/27) Surgent's Select Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate planning \nObjectives\n\nUnderstand various documents used in estate planning\n Identify use of trusts and other financial arrangements\n Know what issues clients confront\, and potential solutions\n\nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx219-27-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045122Z CREATED:20260612T222819Z LAST-MODIFIED:20260613T045122Z UID:10006128-1814356800-1814356800@sc.cpa SUMMARY:(SSTX121/27) The Best S Corporation\, Limited Liability\, and Partnership Update Course by Surgent DESCRIPTION:Event Description\nThis year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers\, and this enlightening course delivers that information. You will learn invaluable strategies\, techniques\, innovative tax-planning concepts\, income-generating ideas\, and other planning opportunities available to S corporations\, partnerships\, LLCs\, and LLPs. In addition\, this course will discuss current trends and emerging issues\, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their business clients or employers \nObjectives\n\nUnderstand the major issues on which taxpayers and the IRS are in conflict\n Understand recent IRS guidance and legislation impacting pass-through entities\n\nMajor Subjects\nDiscussion of key individual provisions of the One Big Beautiful Bill Act\, such as TCJA provisions made permanent\, new tip income deduction\, new overtime pay deduction\, Trump accounts\, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation; Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding\, composite payments\, and passthrough entity taxes Partnership Distributions\, Form 7217\, and S Corporation Redemptions Thinking beyond Section 163(j) — Interest Allocation Rules\, Original Issue Discount\, Applicable High Yield Discount Obligations\, Convertible Corporate Debt Instruments\, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations\, partnerships\, limited liability companies\, and limited liability partnerships Decentralized Autonomous Organizations (DAOs) \nInstructions\nNone URL:https://sc.cpa/event/sstx121-27-the-best-s-corporation-limited-liability-and-partnership-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045014Z CREATED:20260612T222906Z LAST-MODIFIED:20260613T045014Z UID:10006129-1814356800-1814356800@sc.cpa SUMMARY:(SSAA241/27) Surgent's What You Need to Know About ASC 842\, Leases DESCRIPTION:Event Description\nIn this one-hour overview course\, we’ll review the key accounting aspects of ASC 842\, primarily from a lessee’s perspective. The course will review lease classification\, measuring and recording lease liabilities and related assets\, and subsequent accounting for both finance and operating leases. The course will also discuss transition accounting for ASC 842 and provide examples of the disclosures required under the standard. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nComprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842)\n Recall operational issues in adopting the lease accounting standard\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Detailed review of accounting by lessees; Updates to the lease accounting guidance \nInstructions\nNone URL:https://sc.cpa/event/ssaa241-27-surgents-what-you-need-to-know-about-asc-842-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045125Z CREATED:20260612T222906Z LAST-MODIFIED:20260613T045125Z UID:10006130-1814356800-1814356800@sc.cpa SUMMARY:(SSAA143/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned as an all-you-need-to-know update for accounting\, auditing\, and attestation practitioners at all levels in public accounting and industry\, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB)\, American Institute of Certified Public Accountants (AICPA)\, Public Company Accounting Oversight Board (PCAOB)\, and Securities and Exchange Commission (SEC).On the financial accounting front\, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, and SAS 146\, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards\, effective December 15\, 2025\, modernize quality management standards to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on engagements.We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa143-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045218Z CREATED:20260612T222906Z LAST-MODIFIED:20260613T045218Z UID:10006131-1814356800-1814356800@sc.cpa SUMMARY:(SSTX364/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/12/24) 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\nPolicy Surrenders vs. sales in the Life Settlement Market Overview of depreciation basics Installment Method of Accounting \nInstructions\nNone URL:https://sc.cpa/event/sstx364-27-surgents-weekly-expert-hour-original-air-date-12-12-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045127Z CREATED:20260612T222907Z LAST-MODIFIED:20260613T045127Z UID:10006132-1814356800-1814356800@sc.cpa SUMMARY:(SSAA134/27) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments DESCRIPTION:Event Description\nLooking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits\, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this advanced course\, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews\, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation\, participant loans\, hardship distributions\, investments\, and plan mergers and acquisitions. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify key provisions of recently issued SASs\n Identify the current year changes to the rules and regulations affecting 401(k) plans\n Understand the most common compliance issues encountered in 401(k) plan audits\, pitfalls to watch out for\, and strategies to ensure compliance\n Perform efficient and effective procedures associated with planning\, internal controls\, risk assessments\, and detailed audits\n Explain the documentation and procedures related to plan mergers and acquisitions\n Discuss the best practices associated with advanced audit areas\, including participant loans\, payroll\, compensation\, and investments\n Understand the risks associated with a benefit plan audit engagement\n\nMajor Subjects\nAudit requirements for ERISA Section 103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments\, remittances\, lack of oversight\, compensation\, vesting\, and other topics Best practices for engagement planning\, internal controls\, risk assessment\, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues \nInstructions\nNone URL:https://sc.cpa/event/ssaa134-27-surgents-advanced-audits-of-401k-plans-best-practices-and-current-developments/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045217Z CREATED:20260612T222908Z LAST-MODIFIED:20260613T045217Z UID:10006133-1814356800-1814356800@sc.cpa SUMMARY:(SSTX306/27) Surgent's Weekly Expert Hour (Original Air Date: 7/22/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nPre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx306-27-surgents-weekly-expert-hour-original-air-date-7-22-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045220Z CREATED:20260612T222908Z LAST-MODIFIED:20260613T045220Z UID:10006134-1814356800-1814356800@sc.cpa SUMMARY:(SSTX287/27) Surgent's Weekly Expert Hour (Original Air Date: 9/16/21) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLatest news on proposed tax legislation (as of 9/16/21) Modification of rules relating to retirement plans Health care sharing ministry Wyden pass-through reform discussion draft \nInstructions\nNone URL:https://sc.cpa/event/sstx287-27-surgents-weekly-expert-hour-original-air-date-9-16-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043025Z CREATED:20260612T222909Z LAST-MODIFIED:20260613T043025Z UID:10006135-1814356800-1814356800@sc.cpa SUMMARY:(SSAA222/27) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards.This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards related to revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\n\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses\n Identify balance sheet\, income statement\, and statement of cash flows presentation issues\n Review disclosure examples from all sized entities\, including small and medium-sized businesses\n Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa222-27-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045220Z CREATED:20260612T222910Z LAST-MODIFIED:20260613T045220Z UID:10006136-1814356800-1814356800@sc.cpa SUMMARY:(SSOT109/27) Surgent's Business Development: Referral Rally DESCRIPTION:Event Description\nParticipants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company’s vision to choosing the right contacts that will best lead to referrals for the struggling company. The game’s accompanying video\, “Business Development for Accounting and Other Professionals” provides additional reinforcement of the topics and learning objectives. \nDesigned For\nAccounting professionals needing to develop core business development skills\, including the importance of building their professional network \nObjectives\n\nBe familiar with ways to expand a client base through networking and referral sources\n Understand how professionals differentiate their practice in a crowded field of competitors\n\nMajor Subjects\nNetworking organizations; Obtaining referral sources \nInstructions\nNone URL:https://sc.cpa/event/ssot109-27-surgents-business-development-referral-rally/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043026Z CREATED:20260612T222911Z LAST-MODIFIED:20260613T043026Z UID:10006137-1814356800-1814356800@sc.cpa SUMMARY:(SSOT105/27) Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders DESCRIPTION:Event Description\nThis course provides U.S.-based accounting and finance professionals with an in-depth understanding of the EU Artificial Intelligence (AI) Act\, the first comprehensive AI regulation in the world. It explores the Act’s key provisions\, including its risk classification framework\, compliance requirements for high-risk systems\, and transparency obligations. Participants will gain insight into how the Act affects organizations operating internationally and how to prepare for compliance challenges. Interactive activities are integrated throughout the course to reinforce key concepts. \nDesigned For\nCPAs and finance professionals in public accounting and industry\, including CFOs\, controllers\, financial managers\, and analysts who want to understand the EU AI Act and its implications for compliance\, governance\, and global operations \nObjectives\n\nExplain the scope and risk classifications of the EU AI Act\n Identify compliance requirements for AI systems and their applicability to U.S.-based operations\n Understand the implications of the EU AI Act for data governance\, documentation\, and human oversight\n Develop strategies to align AI systems with EU regulatory standards\n Recognize potential penalties for noncompliance and their significance for U.S. entities\n\nMajor Subjects\nIntroduction to the EU AI Act: background\, objectives\, global relevance\, and extraterritorial scope Key provisions and risk classifications: prohibited\, high-risk\, limited-risk\, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation\, data governance\, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/ssot105-27-surgents-navigating-ai-compliance-the-eu-ai-act-for-u-s-finance-and-accounting-leaders/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045221Z CREATED:20260612T222911Z LAST-MODIFIED:20260613T045221Z UID:10006138-1814356800-1814356800@sc.cpa SUMMARY:(SSTX186/27) Surgent's Taking Advantage of Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nUtilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nUnderstanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456\, and Form 8824 \nInstructions\nNone URL:https://sc.cpa/event/sstx186-27-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043027Z CREATED:20260612T222912Z LAST-MODIFIED:20260613T043027Z UID:10006139-1814356800-1814356800@sc.cpa SUMMARY:(SSTE135/27) Surgent's Power Query Series: Making a Connection DESCRIPTION:Event Description\nThis course explores the workflow of making connections to various data sources using the Excel version of Power Query. Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the second in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nRecognize the many connectors Power Query can work with and how to connect to multiple data sources\n Understand how to import various types of files and databases\n\nMajor Subjects\nWorkflow of making a connection Get data Navigator dialog box Query options Global and current workbook Data load options Queries and connections Data source settings Hands-on examples: importing files and databases \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste135-27-surgents-power-query-series-making-a-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045222Z CREATED:20260612T222912Z LAST-MODIFIED:20260613T045222Z UID:10006140-1814356800-1814356800@sc.cpa SUMMARY:(SSAA105/27) 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\n\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)\n Identify the internal controls responsive to accounts payable\, accrued liabilities and debt\n Understand the risks involved in accounts payable\, accrued liabilities and debt at the assertion level\n Tailor the audit plan in response to assessed risk of material misstatement\n Evaluate results from a search for unrecorded liabilities\n Assess the propriety of accrued estimates\n Evaluate debt covenant compliance\n\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/ssaa105-27-surgents-auditing-accounts-payable-accrued-expenses-and-debt-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043028Z CREATED:20260612T222913Z LAST-MODIFIED:20260613T043028Z UID:10006141-1814356800-1814356800@sc.cpa SUMMARY:(SSAA249/27) 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 Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with 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\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\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 SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement 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/ssaa249-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045225Z CREATED:20260612T222913Z LAST-MODIFIED:20260613T045225Z UID:10006142-1814356800-1814356800@sc.cpa SUMMARY:(SSTX358/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/24/24) 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\nFederal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act \nInstructions\nNone URL:https://sc.cpa/event/sstx358-27-surgents-weekly-expert-hour-original-air-date-10-24-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043029Z CREATED:20260612T222914Z LAST-MODIFIED:20260613T043029Z UID:10006143-1814356800-1814356800@sc.cpa SUMMARY:(SSTX230/27) Surgent's Real Estate Taxation: Critical Considerations DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, operating\, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry\, as well as new credits that are available after the Inflation Reduction Act of 2022. \nDesigned For\nAccounting and Finance Professionals who advise clients or their company on issues related to the acquisition\, operating\, and selling of real estate \nObjectives\n\nUnderstand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each\n Know and be able to apply the key considerations in determinations surrounding depreciation and recapture\, like-kind exchanges\, and the determination of passive activity losses\n Recognize how recent tax legislation impacts commercial real estate\n Recognize how recent tax legislation impacts homeowners\n Identify components for determing a property’s tax basis\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales \nInstructions\nNone URL:https://sc.cpa/event/sstx230-27-surgents-real-estate-taxation-critical-considerations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045226Z CREATED:20260612T222914Z LAST-MODIFIED:20260613T045226Z UID:10006144-1814356800-1814356800@sc.cpa SUMMARY:(SSTX277/27) Surgent's Tax Research - Intermediate Concepts DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources\, and describing the steps in the tax research process. \nDesigned For\nAccounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nUnderstand the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings \n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority \n Understand the steps to the tax research process and the parts of a tax research memorandum \n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx277-27-surgents-tax-research-intermediate-concepts-2/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR