BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233831Z LAST-MODIFIED:20250401T040805Z UID:10004806-1751284800-1751284800@sc.cpa SUMMARY:(SSTX181/25) Surgent's Max the Tax: Common Deductions DESCRIPTION:Event Description\nDuring this interactive simulation\, you will interview a sophisticated client who is knowledgeable about the latest changes in tax laws. This client always comes prepared with ideas of what deductions he may take\, and it is your job to determine whether his claims are accurate and consistent with the latest tax regulations. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\nDetermine whether the client’s claims are accurate Understand common tax deductions taken on Form 1040 \nMajor Subjects\nHome office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses \nInstructions\nNone URL:https://sc.cpa/event/sstx181-25-surgents-max-the-tax-common-deductions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233827Z LAST-MODIFIED:20250401T044921Z UID:10004805-1751284800-1751284800@sc.cpa SUMMARY:(SSTX139/25) Surgent's Form 1040 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 thoroughly review various 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\nExpand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review\, including consideration of risk management \nMajor Subjects\nReview an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA) What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Sect 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness; handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx139-25-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233822Z LAST-MODIFIED:20250401T052820Z UID:10004804-1751284800-1751284800@sc.cpa SUMMARY:(SSAA233/25) 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\nUnderstand that fraud occurs in companies with seemingly sound internal control structures Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient Understand the difference between reactions and responses to changing circumstances Recognize that the days of working in an office may be numbered (or certainly reduced) Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost \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/ssaa233-25-surgents-internal-controls-coso-and-covid-19/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233717Z LAST-MODIFIED:20250401T051209Z UID:10004802-1751284800-1751284800@sc.cpa SUMMARY:(SSTX275/25) Surgent's Weekly Expert Hour (Original Air Date: 5/27/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe American Families Plan Tax Compliance Agenda (as of 5/27/21) IRS Notice 2021-31 Pitfalls to avoid when moving IRA assets for beneficiaries New Form 14457 and accompanying Instructions Options to resolve taxpayer noncompliance related to foreign income or assets Updated Voluntary Disclosure Program (UVDP) \nInstructions\nNone URL:https://sc.cpa/event/sstx275-25-surgents-weekly-expert-hour-original-air-date-5-27-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233715Z LAST-MODIFIED:20250401T043119Z UID:10004801-1751284800-1751284800@sc.cpa SUMMARY:(SSTX285/25) Surgent's Weekly Expert Hour (Original Air Date: 12/03/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nBaer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20) \nInstructions\nNone URL:https://sc.cpa/event/sstx285-25-surgents-weekly-expert-hour-original-air-date-12-03-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233712Z LAST-MODIFIED:20250401T052223Z UID:10004800-1751284800-1751284800@sc.cpa SUMMARY:(SSAA194/25) Surgent's Everything You Want to Know and Not Know About Yellow Book Independence DESCRIPTION:Event Description\nThe Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are\, where the limits are not\, and how to stay on the right side of the requirements. \nDesigned For\nYellow Book auditors and auditees \nObjectives\nMaintain a working knowledge of the Yellow Book independence requirements Safely follow the Yellow Book independence requirements \nMajor Subjects\nThe Yellow Book’s general requirements and application guidance related to independence The conceptual framework used for making independence determinations Requirements and guidance for auditors providing nonaudit services The Yellow Book documentation requirements related to independence \nInstructions\nNone URL:https://sc.cpa/event/ssaa194-25-surgents-everything-you-want-to-know-and-not-know-about-yellow-book-independence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233709Z LAST-MODIFIED:20250401T050528Z UID:10004799-1751284800-1751284800@sc.cpa SUMMARY:(SSTX213/25) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\nPrepare more complicated S corporation returns Understand certain advanced concepts of S corporation taxation Protect S corporation clients from falling out of S corporation eligibility \nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Sect 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Sect 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx213-25-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233626Z LAST-MODIFIED:20250401T051524Z UID:10004798-1751284800-1751284800@sc.cpa SUMMARY:(SSTX113/25) Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings DESCRIPTION:Event Description\nYears of growth in a retirement account can be wiped out by one mistake. As such\, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly\, and that movement of retirement assets\, including between IRAs and employer plans\, does not violate the limitations that apply. \nDesigned For\nAll practitioners advising clients on these complex issues \nObjectives\nIdentify penalties that can apply to distributions\, and how they can be avoided Help clients avoid the portability mistakes that can result in unintended tax consequences Move inherited retirement assets in a manner that preserves tax deferred status Help clients avoid ineligible contributions Explain the operational and compliance requirements for Roth IRA conversions \nMajor Subjects\nCoverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers\, and tax withholding; Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax \nInstructions\nNone URL:https://sc.cpa/event/sstx113-25-surgents-avoiding-the-top-10-mistakes-that-can-wipe-out-retirement-savings/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233624Z LAST-MODIFIED:20250401T052519Z UID:10004797-1751284800-1751284800@sc.cpa SUMMARY:(SSAA268/25) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance \nObjectives\nExplain the FASB’s new revenue recognition guidance found in Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material View feedback from public entity implementation of Topic 606 Recall best practices and areas for improvement in the recognition of revenue \nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa268-25-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233622Z LAST-MODIFIED:20250401T051812Z UID:10004796-1751284800-1751284800@sc.cpa SUMMARY:(SSAA176/25) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. 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. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand\, apply SSARS No. 21\, Clarification and Recodification Be familiar with changes due to the issuance of SSARS Nos. 22-26 Be familiar with compilation and review program examples and disclosure illustrations Identify and apply compilation\, preparation\, and review procedures Be aware of the most recent compilation and review reports and other communications Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nSSARS 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. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation\, compilation and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose framework and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa176-25-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233612Z LAST-MODIFIED:20250401T053521Z UID:10004795-1751284800-1751284800@sc.cpa SUMMARY:(SSAA217/25) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards.This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards related to revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses Identify balance sheet\, income statement\, and statement of cash flows presentation issues Review disclosure examples from all sized entities\, including small and medium-sized businesses Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa217-25-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233611Z LAST-MODIFIED:20250401T051734Z UID:10004794-1751284800-1751284800@sc.cpa SUMMARY:(SSET102/25) Surgent's Ethics for Tax Professionals DESCRIPTION:Event Description\nThe purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230\, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements. \nDesigned For\nAny tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers \nObjectives\nUnderstand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis \nMajor Subjects\nWhat does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client’s omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? \nInstructions\nNone URL:https://sc.cpa/event/sset102-25-surgents-ethics-for-tax-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233608Z LAST-MODIFIED:20250401T044825Z UID:10004793-1751284800-1751284800@sc.cpa SUMMARY:(SSAA280/25) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance.Through a detailed review of the new lease accounting guidance\, common special purpose frameworks\, new guidance related to audits and SSARS engagements\, and the soon-to-be-effected credit loss standard\, this course will get you up to speed on the things that are most important to your smaller and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard setter activities and professional guidance \nObjectives\nKeep abreast of current private company standard setting activities of the PCC Review recently issued accounting and non-audit attestation pronouncements and hot topics Identify key accounting implications related to new ASUs and ASC Topics 842 and 326 Understand new guidance applicable to auditing\, SSARS and attest engagements Be aware of other important guidance affecting small and medium-sized business practitioners \nMajor Subjects\nPrivate company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Lessons adopted from the adoption of Topic 606 Special purpose frameworks — Cash\, modified cash\, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2022 year-end audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa280-25-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233515Z LAST-MODIFIED:20250401T051508Z UID:10004792-1751284800-1751284800@sc.cpa SUMMARY:(SSTX309/25) Surgent's Weekly Expert Hour (Original Air Date: 5/19/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nRevised threshold amount for filing Form 1099-K 2022 legislative agenda 2023 HSA contribution limits Busy season issues \nInstructions\nNone URL:https://sc.cpa/event/sstx309-25-surgents-weekly-expert-hour-original-air-date-5-19-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233510Z LAST-MODIFIED:20250401T052314Z UID:10004791-1751284800-1751284800@sc.cpa SUMMARY:(SSAA288/25) Surgent's What in the FASB Were They Thinking! Not-for-Profits and Leases DESCRIPTION:Event Description\nNot-for-profits enter into leases for many types of assets. This course is designed to help you understand the core components of not-for-profit lessee accounting under FASB ASC 842\, Leases. You will learn the important definitions involved\, the key decision points involved in applying the standard\, and how to think through those decision points. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nSkillfully prepare for the implementation of FASB ASC 842 Become comfortable with the application of FASB ASC 842 in the not-for-profit environment \nMajor Subjects\nEvaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations and decisions to be made with regard to short-term leases Distinguishing operating leases from finance leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa288-25-surgents-what-in-the-fasb-were-they-thinking-not-for-profits-and-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233507Z LAST-MODIFIED:20250401T043526Z UID:10004790-1751284800-1751284800@sc.cpa SUMMARY:(SSAA184/25) Surgent's Fraud Basics: Protecting the Company Till DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense \nMajor Subjects\nThe price of fraud & ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad; interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa184-25-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233415Z LAST-MODIFIED:20250401T051508Z UID:10004789-1751284800-1751284800@sc.cpa SUMMARY:(SSAA149/25) Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit DESCRIPTION:Event Description\nIt’s been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities. \nDesigned For\nAuditors of not-for-profit entities \nObjectives\nIdentify what distinguishes not-for-profit auditing from commercial sector auditing Skillfully adjust the audit for the characteristics of a not-for-profit entity More effectively audit not-for-profit entities through superior knowledge of key issues \nMajor Subjects\nRefining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets\, compliance with tax laws and regulations\, collections and split-interest agreements Considerations related to Yellow Book and single audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa149-25-surgents-auditing-not-for-profit-entities-superior-skills-for-an-effective-and-efficient-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233409Z LAST-MODIFIED:20250401T044708Z UID:10004788-1751284800-1751284800@sc.cpa SUMMARY:(SSTX262/25) Surgent's Weekly Expert Hour (Original Air Date: 8/26/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nWhich states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements \nInstructions\nNone URL:https://sc.cpa/event/sstx262-25-surgents-weekly-expert-hour-original-air-date-8-26-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233310Z LAST-MODIFIED:20250401T042213Z UID:10004787-1751284800-1751284800@sc.cpa SUMMARY:(SSTX112/25) 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\nDistinguish the tax consequences of a partnership interest sale and of a partnership asset distribution with and without a Sect 754 election Identify circumstances when a Sect 754 election may be beneficial Calculate the basis adjustments to individual partnership properties when a Sect 754 election is made \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 Sect 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/sstx112-25-surgents-advanced-partnership-llc-workshop-how-to-do-optional-step-up-in-basis-under-754-and-related-provisions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233309Z LAST-MODIFIED:20250401T033113Z UID:10004786-1751284800-1751284800@sc.cpa SUMMARY:(SSTX131/25) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8 Understand the gig economy and the payroll tax responsibilities associated with it \nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Sect 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Sect 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx131-25-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233024Z LAST-MODIFIED:20250401T050120Z UID:10004785-1751284800-1751284800@sc.cpa SUMMARY:(SSTX300/25) Surgent's Weekly Expert Hour (Original Air Date: 8/06/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nRevenue Procedure 2003-16 Tax treatment of carried interests IRS Notice 2020-43 Helping your clients make wise use of their health care dollars Basic estate planning \nInstructions\nNone URL:https://sc.cpa/event/sstx300-25-surgents-weekly-expert-hour-original-air-date-8-06-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233019Z LAST-MODIFIED:20250401T044113Z UID:10004784-1751284800-1751284800@sc.cpa SUMMARY:(SSMG102/25) Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide DESCRIPTION:Event Description\nAccording to a 2020 AICPA survey\, advisory and consulting services were considered the greatest unmet needs of clients. The recent growth in Client Advisory Services (CAS) has led many to ask what is included in this broad category as well as how to develop the services for clients. With so much focus on the recent success of CAS offerings\, now is the time to learn how the services differ from what you currently offer\, which of your clients would benefit most\, and what you need in place to add a quality CAS program to your firm’s menu of services. \nDesigned For\nAccounting and finance professionals looking to enter the increasingly popular and lucrative CAS space \nObjectives\nAssess a firm’s current abilities to service the CAS needs of clients Implement a CAS program at a firm \nMajor Subjects\nDetails on CAS: new services or rebranding? Review the value of timely accurate automated accounting ; Review the three levels of service; Discuss technology options; Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche \nInstructions\nNone URL:https://sc.cpa/event/ssmg102-25-surgents-client-advisory-services-cas-a-guide-to-the-variety-of-offerings-professionals-can-provide/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233016Z LAST-MODIFIED:20250401T050719Z UID:10004783-1751284800-1751284800@sc.cpa SUMMARY:(SSTE132/25) Surgent's UiPath: Step into RPA DESCRIPTION:Event Description\nSurgent has partnered with UiPath(TM)\, the world’s leading robotic process automation (RPA) software company\, to provide this CPE course that gives learners practical application in RPA. Participants in this course receive an engaging introduction to RPA through an experiential\, use-case approach. They learn how general\, real-world problems can be solved in a non-RPA environment. The course teaches skills that enable participants to create a robot using free UiPath software to automate the solution. By automating repetitive tasks and streamlining workflows with RPA\, firms and their employees can benefit from fewer errors\, increased productivity\, and job satisfaction. \nDesigned For\nAnyone interested in an introduction to RPA and those looking to streamline business workflows \nObjectives\nDescribe robotic process automation; Describe the impact of RPA on the future of work; List the benefits of RPA; Understand robots and the types available in UiPath Describe the UiPath platform components; List the benefits of adopting RPA; Install UiPath Academic Alliance Edition; Install UiPath browser extensions; Explain UiPath user interface; Create your first automation project Scrape data using UiPath; Understand the different types of recording available in UiPath; Use the most important types of loops in UiPath; Understand the use of conditional statements Understand data persistence and its use in UiPath; Read and write to Excel; Describe selectors in UiPath; Understand the UI Explorer and when to use it; Create robots for basic automation workflows \nMajor Subjects\nOverview of RPA Understanding UiPath platform components Hands-on application through automation project \nInstructions\nDownload UiPath Studio (free) or UiPath StudioX (free) URL:https://sc.cpa/event/sste132-25-surgents-uipath-step-into-rpa/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T233014Z LAST-MODIFIED:20250401T041210Z UID:10004782-1751284800-1751284800@sc.cpa SUMMARY:(SSTX167/25) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nThe Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers. \nDesigned For\nTax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later \nObjectives\nAdvise individual clients on tax changes and opportunities in 2023 and after \nMajor Subjects\nImpact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses\, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits \nInstructions\nNone URL:https://sc.cpa/event/sstx167-25-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232917Z LAST-MODIFIED:20250401T043216Z UID:10004781-1751284800-1751284800@sc.cpa SUMMARY:(SSAA246/25) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 9/28/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa246-25-surgents-monthly-accounting-and-auditing-update-original-air-date-9-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232914Z LAST-MODIFIED:20250401T053321Z UID:10004780-1751284800-1751284800@sc.cpa SUMMARY:(SSAA168/25) Surgent's Controllership Skills Update: Mergers\, Acquisitions\, and Alliances DESCRIPTION:Event Description\nMergers\, acquisitions\, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However\, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition\, sale\, formation of an alliance\, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics\, it includes discussions on the impact of taxes\, corporate structures to manage M&A and internal venture capital\, strategic spin-offs/splits\, issues concerning goodwill\, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs\, this brief session is aimed at renewing and expanding participants’ existing skills\, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nRecognize the unique role of financial professionals in a potential transaction Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances Identify the potential pitfalls Be knowledgeable of the skills required for successful transactions Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills \nMajor Subjects\nRecent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results \nInstructions\nNone URL:https://sc.cpa/event/ssaa168-25-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232912Z LAST-MODIFIED:20250401T044822Z UID:10004779-1751284800-1751284800@sc.cpa SUMMARY:(SSAA186/25) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the filing deadline for Form 8-K triggering events Identify triggering events that require the filing of a Form 8-K Recognize overall disclosure requirements for a Form 8-K \nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-25-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232907Z LAST-MODIFIED:20250401T054115Z UID:10004778-1751284800-1751284800@sc.cpa SUMMARY:(SSAA135/25) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting and attestation practitioners at all levels in both public accounting and business and industry\, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of\, including an update on peer review and audit quality. \nDesigned For\nAccounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Recall and apply guidance from ASC Topic 842\, Leases Understand SAS Nos. 142 and 145 Identify other important A&A practice matters to be aware of Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, the PCC Update\, and items on the FASB’s Technical Agenda Leases Topic 842 Review of SAS No. 142 Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa135-25-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232810Z LAST-MODIFIED:20250401T040023Z UID:10004777-1751284800-1751284800@sc.cpa SUMMARY:(SSTX253/25) Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDetails of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit 2020 and 2021 legislation Medicare plans\, parts\, and costs \nInstructions\nNone URL:https://sc.cpa/event/sstx253-25-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260406T022440 CREATED:20250331T232808Z LAST-MODIFIED:20250401T045520Z UID:10004776-1751284800-1751284800@sc.cpa SUMMARY:(SSMG123/25) 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\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course; \nMajor Subjects\nDifferences between planning and budgeting The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg123-25-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR