BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.3//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221910Z LAST-MODIFIED:20260613T045332Z UID:10005986-1814356800-1814356800@sc.cpa SUMMARY:(SSAA269/27) Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures DESCRIPTION:Event Description\nThis course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures \nInstructions\nNone URL:https://sc.cpa/event/ssaa269-27-surgents-sec-hot-topics-mda-and-non-gaap-financial-measures/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221911Z LAST-MODIFIED:20260613T045351Z UID:10005987-1814356800-1814356800@sc.cpa SUMMARY:(SSTX320/27) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act \nInstructions\nNone URL:https://sc.cpa/event/sstx320-27-surgents-weekly-expert-hour-original-air-date-1-20-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221912Z LAST-MODIFIED:20260613T045358Z UID:10005988-1814356800-1814356800@sc.cpa SUMMARY:(SSBM110/27) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies DESCRIPTION:Event Description\nThe past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however\, generally only the large for-profit organizations pay a lot of attention to risk management. Or\, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago\, led by the financial industry\, large companies introduced systematic analysis in evaluating risk; however\, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management\, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies\, we will see how companies can face the issues of risk management and systematically develop a structure to identify\, evaluate\, and mitigate those risks. It is important to note that the program is not for the experienced risk manager of the large organization\, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the concepts of enterprise risk management\n Recognize how we could have been better prepared for major changes\n Determine the nature of risk in all-sized companies\n Avoid being blind to obvious risks facing the company\n Rid the company of the silo approach to risk\n Perform risk identifications and evaluations\n Match risk to insurance in the most economical way\n Maximize organizational profits through reduction and transfer of risks\n Understand the best approaches to cyber risk\n\nMajor Subjects\nThe nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk \nInstructions\nNone URL:https://sc.cpa/event/ssbm110-27-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221913Z LAST-MODIFIED:20260613T045405Z UID:10005989-1814356800-1814356800@sc.cpa SUMMARY:(SSAA211/27) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\n\nConsider the ways perpetrators evade both soft and hard controls\n Identify teachable moments\n Look for the common red flags that ought to draw our attention to a potential fraud scheme\n\nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa211-27-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221914Z LAST-MODIFIED:20260613T045520Z UID:10005990-1814356800-1814356800@sc.cpa SUMMARY:(SSOT137/27) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\n\nUnderstand how crowdfunding platforms work\n Be able to explain the different types of crowdfunding campaigns\n Implement strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot137-27-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T221915Z LAST-MODIFIED:20260613T045521Z UID:10005991-1814356800-1814356800@sc.cpa SUMMARY:(SSTX203/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals\n Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx203-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222008Z LAST-MODIFIED:20260613T045523Z UID:10005992-1814356800-1814356800@sc.cpa SUMMARY:(SSAA200/27) Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review all recently issued FASB updates\, with a focus on those related to leases (ASC 842)\, and credit losses (ASC 326)\, which will impact virtually all companies. The course will address other challenging areas of accounting\, such as accounting for income taxes and for debt instruments. Lastly\, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB’s technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies. \nDesigned For\nSmall and medium-sized practicing CPAs and their staffs\, both in public accounting and business and industry\, controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe familiar with recent private company standard setting activities\n Review recently issued FASB Accounting Standards Updates that relate to small and medium-sized businesses\n Review the FASB’s recently issued lease accounting standard\n Understand the changes coming with the FASB’s new credit losses standard\n Be aware of other important practice matters\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326\, Credit Losses Accounting for income taxes Accounting for debt instruments \nInstructions\nNone URL:https://sc.cpa/event/ssaa200-27-surgents-fasb-update-for-small-and-medium-sized-businesses-a-practical-implementation-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222009Z LAST-MODIFIED:20260613T045524Z UID:10005993-1814356800-1814356800@sc.cpa SUMMARY:(SSTX323/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/12/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3 \nInstructions\nNone URL:https://sc.cpa/event/sstx323-27-surgents-weekly-expert-hour-original-air-date-5-12-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222009Z LAST-MODIFIED:20260613T045525Z UID:10005994-1814356800-1814356800@sc.cpa SUMMARY:(SSAA279/27) Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the revenue recognition model\n Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition\n Identify some of the key differences between ASC Topic 606 and IFRS 15\n List the key steps in the acquisition method for business combinations\n Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations\n Identify some of the key differences between ASC Topic 805 and IFRS 3\n\nMajor Subjects\nDetermining the acquisition date Recognizing and measuring the identifiable assets acquired\, the liabilities assumed\, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa279-27-surgents-u-s-gaap-vs-ifrs-rev-rec-business-combinations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222010Z LAST-MODIFIED:20260613T045526Z UID:10005995-1814356800-1814356800@sc.cpa SUMMARY:(SSTX286/27) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLatest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft \nInstructions\nNone URL:https://sc.cpa/event/sstx286-27-surgents-weekly-expert-hour-original-air-date-9-23-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222010Z LAST-MODIFIED:20260613T045527Z UID:10005996-1814356800-1814356800@sc.cpa SUMMARY:(SSTX139/27) Surgent's Review and Analysis of Crucial OBBBA Changes DESCRIPTION:Event Description\nAccounting and finance practitioners are still grappling with the many changes OBBBA has made to the tax laws\, many of which will impact tax filings. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. Accounting and finance practitioners will gain a better understanding of this very complex set of new tax rules. Practitioners will grasp what is new and what is a continuance of prior rules to develop deeper insights into the many changes that the OBBBA made to the law. If you still feel you need to learn more about how OBBBA works\, this program is for you. We have assembled a two-hour review and analysis of what we consider the most important changes from OBBBA that impact client transactions. To the extent that Treasury has provided guidance relating to these new OBBBA changes\, we will discuss that guidance. Where guidance is lacking\, we will point out areas that require future attention from Treasury. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nChanges to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx139-27-surgents-review-and-analysis-of-crucial-obbba-changes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222011Z LAST-MODIFIED:20260613T045531Z UID:10005997-1814356800-1814356800@sc.cpa SUMMARY:(SSOT122/27) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\n\nRecognize the elements required to create a valid contract\n Understand common techniques to enforce a contract\n Be well versed in the rules of contract interpretation\n Understand defenses used to prevent contract enforcement\n Explain remedies that are available to a party enforcing a contract\n\nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot122-27-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222012Z LAST-MODIFIED:20260613T045532Z UID:10005998-1814356800-1814356800@sc.cpa SUMMARY:(SSTE116/27) Surgent's Data Security: Best Practices to Protect Your Business and Yourself DESCRIPTION:Event Description\nData security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar\, we will explore both the risks we have traditionally faced in the workplace personally\, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce. \nDesigned For\nAnyone responsible for designing or implementing data security policies for their company or firm or anyone who wants to better understand the current data privacy threats for individuals and businesses \nObjectives\n\nPlan an effective approach to privacy and data security in the workplace as well as for the remote workforce\n Explain common data privacy risks and threats faced today by both individuals and businesses\n\nMajor Subjects\nEthical duty to safeguard employee\, client\, and litigant data Common threats\, including phishing\, ransomware\, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives \nInstructions\nNone URL:https://sc.cpa/event/sste116-27-surgents-data-security-best-practices-to-protect-your-business-and-yourself/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222013Z LAST-MODIFIED:20260613T045534Z UID:10005999-1814356800-1814356800@sc.cpa SUMMARY:(SSTX299/27) Surgent's Weekly Expert Hour (Original Air Date: 9/09/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives \nInstructions\nNone URL:https://sc.cpa/event/sstx299-27-surgents-weekly-expert-hour-original-air-date-9-09-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222013Z LAST-MODIFIED:20260613T045535Z UID:10006000-1814356800-1814356800@sc.cpa SUMMARY:(SSTX135/27) Surgent's Choosing the Right Business Entity DESCRIPTION:Event Description\nThe business structure a client chooses influences virtually every tax and financial issue associated with the business\, including the business’s day-to-day operations\, its tax liability\, how much of the owners’ personal assets are at risk\, and much more. For this and many other reasons\, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective\, in terms of selecting an entity to do business in\, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the S199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program\, we discuss whether there is a “best entity” for our clients. Accounting and finance professionals know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions. \nDesigned For\nAccounting and finance professionals seeking to understand the issues that impact choice-of-entity determinations \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them\n\nMajor Subjects\nWhy businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection. \nInstructions\nNone URL:https://sc.cpa/event/sstx135-27-surgents-choosing-the-right-business-entity/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222014Z LAST-MODIFIED:20260613T045536Z UID:10006001-1814356800-1814356800@sc.cpa SUMMARY:(SSTX302/27) Surgent's Weekly Expert Hour (Original Air Date: 8/19/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nElection used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC \nInstructions\nNone URL:https://sc.cpa/event/sstx302-27-surgents-weekly-expert-hour-original-air-date-8-19-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222015Z LAST-MODIFIED:20260613T045538Z UID:10006002-1814356800-1814356800@sc.cpa SUMMARY:(SSAA278/27) Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs DESCRIPTION:Event Description\nThis course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives\, their strategic role in risk management\, and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value\, cash flow\, and net investment hedges\, and discusses their practical applications. This course also addresses hedge accounting\, including designation\, documentation\, and effectiveness testing. \nDesigned For\nCPAs interested in derivatives and hedge accounting \nObjectives\n\nIdentify derivatives’ strategic role in financial risk management\n Recognize differences between hedge accounting and traditional methods\n Distinguish fair value\, cash flow\, and net investment hedges in practice\n Determine key steps in hedge accounting: designation\, documentation\, and effectiveness testing\n Diffenentiate how fair value\, cash flow\, and net investment hedges mitigate financial risks\n\nMajor Subjects\nCommon types of derivatives Hedging vs. Speculation Market risk\, credit risk\, liquidity risk \nInstructions\nNone URL:https://sc.cpa/event/ssaa278-27-surgents-understanding-derivatives-and-hedge-accounting-a-simplified-guide-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222116Z LAST-MODIFIED:20260613T050824Z UID:10006003-1814356800-1814356800@sc.cpa SUMMARY:(SSET101/27) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nAs accounting firm’s non-attest offerings to their attest clients become more diversified\, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations\, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course\, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence\, objectivity\, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular\, the course will focus on those unique considerations related to non-attest services\, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\n\nIdentify the key sources of guidance on auditor independence\n Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators\n Assess independence risks related to common client situations\n\nMajor Subjects\nAuditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations \nInstructions\nNone URL:https://sc.cpa/event/sset101-27-surgents-ethical-considerations-for-cpas-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222117Z LAST-MODIFIED:20260613T050825Z UID:10006004-1814356800-1814356800@sc.cpa SUMMARY:(SSTE104/27) Surgent's Anatomy of a Ransomware Event and Incident Response DESCRIPTION:Event Description\nThe past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks\, but there is little understanding of how they occur\, how a response is undertaken\, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event. \nDesigned For\nAnyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses \nObjectives\n\nAvoid common mistakes regarding ransomware events\n Identify and respond to a ransomware incident\n\nMajor Subjects\nWhat is ransomware? The growing threat of ransomware – statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise \nInstructions\nNone URL:https://sc.cpa/event/sste104-27-surgents-anatomy-of-a-ransomware-event-and-incident-response/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222117Z LAST-MODIFIED:20260613T050827Z UID:10006005-1814356800-1814356800@sc.cpa SUMMARY:(SSTX289/27) Surgent's Weekly Expert Hour (Original Air Date: 10/07/21) 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\nUpdate on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security? \nInstructions\nNone URL:https://sc.cpa/event/sstx289-27-surgents-weekly-expert-hour-original-air-date-10-07-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222118Z LAST-MODIFIED:20260613T050838Z UID:10006006-1814356800-1814356800@sc.cpa SUMMARY:(SSTX296/27) Surgent's Weekly Expert Hour (Original Air Date: 12/02/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nYear-end tax planning considerations (as of 12/02/21) News Release 2021-217 News Release 2021-215 OSHA’s proposed COVID-19 Vaccination and Testing Emergency Temporary Standard \nInstructions\nNone URL:https://sc.cpa/event/sstx296-27-surgents-weekly-expert-hour-original-air-date-12-02-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222119Z LAST-MODIFIED:20260613T050842Z UID:10006007-1814356800-1814356800@sc.cpa SUMMARY:(SSET138/27) Surgent's Create Measures in Power BI That Define Your Metrics DESCRIPTION:Event Description\nUnlock the full potential of your data with this specialized course. Designed for professionals who aspire to excel in the dynamic world of data analysis\, this 4-hour intensive training delves deep into the advanced functionalities of Microsoft Power BI. You’ll embark on a journey to master the art of Data Analysis Expressions (DAX)\, a powerful tool in the Power BI suite to create metrics. This course is meticulously crafted to transform you into a proficient user capable of harnessing complex DAX calculations to bring your data to life. The course content is thoughtfully structured to ensure a comprehensive learning experience. Starting with the foundational elements of DAX\, you’ll rapidly progress to tackle advanced formulas and time-intelligent functions\, essential for nuanced data analysis. The highlight of the course is the emphasis on the DAX calculation process\, a crucial aspect of validating measures in Power BI. Additionally\, the practical application of PivotTables for measure validation will equip you with the skills to confirm the accuracy and effectiveness of your data measures. These advanced techniques are not just theoretical concepts but are presented through engaging\, real-world scenarios\, enabling you to apply your learning immediately to your daily tasks. This course is an invaluable step toward mastering Power BI and making data-driven decisions with confidence. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone looking to enhance their skills in creating and validating measures using DAX in Power BI \nObjectives\n\nApply advanced DAX formulas in Power BI to create dynamic and efficient data measures tailored to specific business needs\n Determine the most effective time-intelligent functions in DAX for analyzing temporal data trends and patterns in Power BI\n Identify key differences between common DAX functions and their use cases\, enabling more strategic and informed decision-making in Power BI measure creation\n Choose the appropriate DAX calculation processes for validating and ensuring the accuracy of measures in various data scenarios\n Use PivotTables in Power BI to validate and test the effectiveness of DAX measures\, enhancing the reliability of data analysis\n\nMajor Subjects\nThe fundamentals of DAX and its role in Power BI Complex DAX functions and formulas for creating sophisticated measures Time-based functions to analyze data over different periods Techniques for ensuring accuracy and reliability in your DAX measures Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sset138-27-surgents-create-measures-in-power-bi-that-define-your-metrics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222119Z LAST-MODIFIED:20260613T050845Z UID:10006008-1814356800-1814356800@sc.cpa SUMMARY:(SSTX237/27) Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs DESCRIPTION:Event Description\nWhen a purchaser buys an existing partner’s partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership\, the amount paid becomes the basis for the purchaser’s partnership interest (outside basis). If the partnership’s assets have appreciated sufficiently\, the difference between the new partner’s inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case\, a partnership can recover basis it would otherwise lose if the 754 election were not in effect. \nDesigned For\nAccounting and finance professionals who wish to understand the tax rules and economic opportunities associated with having a partnership make a Section 754 election \nObjectives\n\nDetermine the amount of a Section 754 basis step-up\n Know how to allocate the basis step-up to the partnership’s assets\n Know how a partnership makes a Section 754 election and reports it to the IRS\n\nMajor Subjects\nHow and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment \nInstructions\nNone URL:https://sc.cpa/event/sstx237-27-surgents-section-754-step-up-in-basis-understanding-the-tax-issues-for-partnerships-and-llcs/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222120Z LAST-MODIFIED:20260613T050848Z UID:10006009-1814356800-1814356800@sc.cpa SUMMARY:(SSOT135/27) Surgent's Increase Success by Understanding People DESCRIPTION:Event Description\nAs finance professionals we often have dual responsibilities\, to use our technical skills and also to exercise our leadership skills to lead a department. But we are often not sufficiently trained in the second\, and sometimes most important\, skill set. This short program takes an in-depth look at a proven model designed to help us understand both ourselves and other people. In so doing\, we gain the skill to lead better\, handle problem employees and coworkers\, and significantly gain upward mobility within the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nLearn how to better understand ourselves and why we act the way we do\n Understand others and their personalities\n See how to better correct an employee\n Know how to assign work for better results\n Understand better ways to get behavior change from employees\n Increase the productivity in your department\n\nMajor Subjects\nHow to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way \nInstructions\nNone URL:https://sc.cpa/event/ssot135-27-surgents-increase-success-by-understanding-people/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222121Z LAST-MODIFIED:20260613T050909Z UID:10006010-1814356800-1814356800@sc.cpa SUMMARY:(SSTX107/27) Surgent’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nCPAs with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\n\nIdentify tax and nontax advantages and disadvantages of LLCs and partnerships \n Describe how inside and outside basis is affected by liabilities\, recourse and nonrecourse \n Discuss the impact of cash and property distributions\n Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership\n Complete a case study to improve advocacy skills before the IRS\n\nMajor Subjects\nApplicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs\, including loan guarantee issues\, recourse and nonrecourse debt\, the at-risk basis rules\, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner;- understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners;- what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context;of a merger or acquisition Sales of an LLC interest;- holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP\, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2) \nInstructions\nNone URL:https://sc.cpa/event/sstx107-27-surgents-advanced-critical-tax-issues-for-limited-liability-companies-and-partnerships/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222122Z LAST-MODIFIED:20260613T050910Z UID:10006011-1814356800-1814356800@sc.cpa SUMMARY:(SSAA184/27) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course provides 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 additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews 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 SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes related to the issuance of SSARS Nos. 22-27\n Be familiar with preparation\, compilation\, and review program examples\n Be aware of the most recent reports and other required communications\n\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 SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa184-27-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222123Z LAST-MODIFIED:20260613T050911Z UID:10006012-1814356800-1814356800@sc.cpa SUMMARY:(SSTX128/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \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 the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \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 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 Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities 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/sstx128-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222124Z LAST-MODIFIED:20260613T050912Z UID:10006013-1814356800-1814356800@sc.cpa SUMMARY:(SSOT146/27) Surgent's Recruiting and Retaining Next Gen Talent DESCRIPTION:Event Description\nWhen it comes to attracting the best talent\, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later)\, as this group is expected to comprise 62% of the workforce by 2025. To be successful\, accounting and related professionals should understand how to create strong relationships with Next Gen talent\, some of the most talented\, energetic components of the workforce. Using sound research as a guide\, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees \nObjectives\n\nUnderstand the backgrounds\, beliefs\, and career expectations for Next Gen talent\n Explore ways to recruit\, train and retain Next Gen talent\n Recognize successful strategies used by small and large organizations to retain Next Gen employees\n Understand the importance of technology\, social media\, mentoring\, and culture for Next Gen employees\n\nMajor Subjects\nWho are Next Gen employees\, and what are their career objectives? How employers can align their values with Next Gen values; Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot146-27-surgents-recruiting-and-retaining-next-gen-talent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222209Z LAST-MODIFIED:20260613T050912Z UID:10006014-1814356800-1814356800@sc.cpa SUMMARY:(SSTX350/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/29/24) 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\nSocial Security updates in 2024 Overview of spouse beneficiary options Updated Corporate Transparency Act FAQs as of July 2024 \nInstructions\nNone URL:https://sc.cpa/event/sstx350-27-surgents-weekly-expert-hour-original-air-date-8-29-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260615T142251 CREATED:20260612T222209Z LAST-MODIFIED:20260613T050913Z UID:10006015-1814356800-1814356800@sc.cpa SUMMARY:(SSAA208/27) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\n\nRecognize the prevalence of fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa208-27-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR