BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH 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:20260613T043027Z CREATED:20260612T222912Z LAST-MODIFIED:20260613T043027Z UID:10006139-1814356800-1814356800@sc.cpa SUMMARY:(SSTE135/27) Surgent's Power Query Series: Making a Connection DESCRIPTION:Event Description\nThis course explores the workflow of making connections to various data sources using the Excel version of Power Query. Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the second in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nRecognize the many connectors Power Query can work with and how to connect to multiple data sources\n Understand how to import various types of files and databases\n\nMajor Subjects\nWorkflow of making a connection Get data Navigator dialog box Query options Global and current workbook Data load options Queries and connections Data source settings Hands-on examples: importing files and databases \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste135-27-surgents-power-query-series-making-a-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045222Z CREATED:20260612T222912Z LAST-MODIFIED:20260613T045222Z UID:10006140-1814356800-1814356800@sc.cpa SUMMARY:(SSAA105/27) Surgent's Auditing Accounts Payable\, Accrued Expenses and Debt DESCRIPTION:Event Description\nThis module will discuss the audit of accounts payable\, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies\, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset\, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities\, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases\, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for auditing accounts payable\, accrued expenses and debt \nObjectives\n\nIdentify the accounting treatment for accounts payable\, accrued liabilities and debt typically found in less complex private entities and not-for-profits (more complex debt is discussed in another module)\n Identify the internal controls responsive to accounts payable\, accrued liabilities and debt\n Understand the risks involved in accounts payable\, accrued liabilities and debt at the assertion level\n Tailor the audit plan in response to assessed risk of material misstatement\n Evaluate results from a search for unrecorded liabilities\n Assess the propriety of accrued estimates\n Evaluate debt covenant compliance\n\nMajor Subjects\nAccounting basics for accounts payable\, accrued expenses and debt Risk associated with accounts payable\, accrued expenses and debt Key controls related to accounts payable\, accrued expenses and debt Procedures commonly used to audit debt\, including compliance with restrictive covenants \nInstructions\nNone URL:https://sc.cpa/event/ssaa105-27-surgents-auditing-accounts-payable-accrued-expenses-and-debt-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043028Z CREATED:20260612T222913Z LAST-MODIFIED:20260613T043028Z UID:10006141-1814356800-1814356800@sc.cpa SUMMARY:(SSAA249/27) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting\, and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa249-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045225Z CREATED:20260612T222913Z LAST-MODIFIED:20260613T045225Z UID:10006142-1814356800-1814356800@sc.cpa SUMMARY:(SSTX358/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/24/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nFederal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act \nInstructions\nNone URL:https://sc.cpa/event/sstx358-27-surgents-weekly-expert-hour-original-air-date-10-24-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043029Z CREATED:20260612T222914Z LAST-MODIFIED:20260613T043029Z UID:10006143-1814356800-1814356800@sc.cpa SUMMARY:(SSTX230/27) Surgent's Real Estate Taxation: Critical Considerations DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, operating\, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry\, as well as new credits that are available after the Inflation Reduction Act of 2022. \nDesigned For\nAccounting and Finance Professionals who advise clients or their company on issues related to the acquisition\, operating\, and selling of real estate \nObjectives\n\nUnderstand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each\n Know and be able to apply the key considerations in determinations surrounding depreciation and recapture\, like-kind exchanges\, and the determination of passive activity losses\n Recognize how recent tax legislation impacts commercial real estate\n Recognize how recent tax legislation impacts homeowners\n Identify components for determing a property’s tax basis\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales \nInstructions\nNone URL:https://sc.cpa/event/sstx230-27-surgents-real-estate-taxation-critical-considerations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045226Z CREATED:20260612T222914Z LAST-MODIFIED:20260613T045226Z UID:10006144-1814356800-1814356800@sc.cpa SUMMARY:(SSTX277/27) Surgent's Tax Research - Intermediate Concepts DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources\, and describing the steps in the tax research process. \nDesigned For\nAccounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nUnderstand the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings \n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority \n Understand the steps to the tax research process and the parts of a tax research memorandum \n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx277-27-surgents-tax-research-intermediate-concepts-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043034Z CREATED:20260612T222915Z LAST-MODIFIED:20260613T043034Z UID:10006145-1814356800-1814356800@sc.cpa SUMMARY:(SSTX324/27) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\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/sstx324-27-surgents-weekly-expert-hour-original-air-date-5-19-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045228Z CREATED:20260612T222916Z LAST-MODIFIED:20260613T045228Z UID:10006146-1814356800-1814356800@sc.cpa SUMMARY:(SSTX314/27) 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. \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 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/sstx314-27-surgents-weekly-expert-hour-original-air-date-5-27-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043037Z CREATED:20260612T222917Z LAST-MODIFIED:20260613T043037Z UID:10006147-1814356800-1814356800@sc.cpa SUMMARY:(SSTX285/27) Surgent’s Weekly Expert Hour: Special 2-Hour Edition – House Version of Tax Reform DESCRIPTION:Event Description\nThe House of Representatives passed a version of President Trump’s “One Big Beautiful Bill” on May 22\, 2025. It contains significant tax law changes and a permanent enactment of the Tax Cuts and Jobs Act (TCJA). These changes must still go through the Senate\, and eventually both bodies have to agree on identical versions of the same tax reform provisions. Our program will examine the new changes enacted by the House\, and our panel will discuss the TCJA provisions that may become law. These topics have not yet been enacted into law\, but we believe many of them will be once they have gone through the Senate.Practitioners who attend this program will learn about all of these new proposed changes\, most of which we believe will be enacted shortly. Many of them will be effective in 2025. \nDesigned For\nAccounting and finance professionals advising individual\, business\, and not-for-profit clients \nObjectives\n\nBe up to date on the latest tax law changes advanced by the House of Representatives\n\nMajor Subjects\nIntroduction to the House passage and future enactment of the One Big Beautiful Bill New rules relating to the taxation of overtime pay and tips Increased deduction for seniors Changes in the standard deduction and Child Tax Credit Increase in the SALT cap to $40\,000\, with income limitations Increase in the estate tax exemption Increase in the QBI deduction Establishing\, funding\, and making distributions to newly established accounts for children Medicaid changes Deducting interest on car loans Elimination of green energy credits Review of important TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx285-27-surgents-weekly-expert-hour-special-2-hour-edition-house-version-of-tax-reform/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045229Z CREATED:20260612T222918Z LAST-MODIFIED:20260613T045229Z UID:10006148-1814356800-1814356800@sc.cpa SUMMARY:(SSAA133/27) Surgent's Quality Management and Peer Review DESCRIPTION:Event Description\nRegulators\, investors\, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today\, is that users believe that they can trust audited financial statements\, in part\, due to the fact that they are audited. The AICPA instituted its Enhancing Audit Quality Initiative in 2014 to help to improve regulator and stakeholder trust when it was being questioned. Education\, outreach and changes to the peer review program have helped to increase audit quality over the subsequent years. New standards will require a risk-based approach to quality management and enhance the guidance on the role of the engagement quality reviewer and the audit partner. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have an intermediate level of audit experience \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives;\n Recognize key trends noted in recent peer reviews \n Identify the components of the current System of Quality Control required for firms by the AICPA\n Recognize changes to the firm’s system of Quality Control \n\nMajor Subjects\nAICPA’s Engagement Quality Initiative When peer reviews are required and how they work Recent deficiencies noted by peer reviewers in audit\, review and compilation engagements System of Quality Control required by the Auditing Standards Board (ASB) Changes to the system of Quality Control \nInstructions\nNone URL:https://sc.cpa/event/ssaa133-27-surgents-quality-management-and-peer-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043042Z CREATED:20260612T222920Z LAST-MODIFIED:20260613T043042Z UID:10006149-1814356800-1814356800@sc.cpa SUMMARY:(SSAA270/27) Surgent's SEC Form 8-K: When to File and What to Disclose DESCRIPTION:Event Description\nThis course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important – generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing\, the relevant disclosures\, and presents a number of examples to help illustrate disclosure of these events. \nDesigned For\nFinancial practitioners who want an overview of the SEC Form 8-K \nObjectives\n\nRecognize the overall purpose of the Form 8-K\n Identify the time period in which a Form 8-K must be filed with the SEC\n Recognize the events that require the filing of a Form 8-K\n Identify overall disclosure requirements for triggering events requiring a Form 8-K\n\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/ssaa270-27-surgents-sec-form-8-k-when-to-file-and-what-to-disclose/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045231Z CREATED:20260612T222921Z LAST-MODIFIED:20260613T045231Z UID:10006150-1814356800-1814356800@sc.cpa SUMMARY:(SSTX369/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/8/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nEconomic policy changes of the first 100+ days Impacts of tariffs and slower economic growth The progress of drafting the “mega” bill Proposed amendments to Circular 230 \nInstructions\nNone URL:https://sc.cpa/event/sstx369-27-surgents-weekly-expert-hour-original-air-date-5-8-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043048Z CREATED:20260612T223011Z LAST-MODIFIED:20260613T043048Z UID:10006151-1814356800-1814356800@sc.cpa SUMMARY:(SSOT110/27) Surgent's Business Development: Time Management DESCRIPTION:Event Description\nParticipants have nine hours before tonight’s birthday party\, and as they begin the workday\, they must review and prioritize their task list to maximize productivity. How much can they get done? As they set off on their day by clicking through each task on the list\, they will encounter interruptions and distractions from colleagues. Players must manage these interruptions while staying on track. Their responses will affect the day’s priorities as well as the number of hours they consumed throughout the day. \nDesigned For\nAccounting and financial service professionals needing to develop or improve time management skills \nObjectives\n\nRecognize how you use your time most effectively; \n Understand your priorities when budgeting time; \n Manage external events that consume time; \n Be familiar with strategies for resolving time management problems; \n\nMajor Subjects\nManaging interruptions; The role of to-do lists Creating an effective time management plan Staying on track of your time management plan Blocking out time \nInstructions\nNone URL:https://sc.cpa/event/ssot110-27-surgents-business-development-time-management/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045234Z CREATED:20260612T223012Z LAST-MODIFIED:20260613T045234Z UID:10006152-1814356800-1814356800@sc.cpa SUMMARY:(SSBM101/27) 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\n\nAssess a firm’s current abilities to service the CAS needs of clients\n Implement a CAS program at a firm\n\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/ssbm101-27-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:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043051Z CREATED:20260612T223012Z LAST-MODIFIED:20260613T043051Z UID:10006153-1814356800-1814356800@sc.cpa SUMMARY:(SSTX368/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/1/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDiscussion of potential contents of the “big \, beautiful” tax bill The resumption of federal student loan collections Impact of expiring TCJA provisions Budget reconciliation \nInstructions\nNone URL:https://sc.cpa/event/sstx368-27-surgents-weekly-expert-hour-original-air-date-5-1-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045313Z CREATED:20260612T223013Z LAST-MODIFIED:20260613T045313Z UID:10006154-1814356800-1814356800@sc.cpa SUMMARY:(SSOT128/27) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\n\nIdentify compliance issues\n Understand how health care mandates apply to employers and individuals\n Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans\n\nMajor Subjects\nERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care Health care plans: HRAs\, HSAs\, and other employer-sponsored plans Qualified plan requirements: eligibility\, coverage\, and vesting \nInstructions\nNone URL:https://sc.cpa/event/ssot128-27-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043054Z CREATED:20260612T223013Z LAST-MODIFIED:20260613T043054Z UID:10006155-1814356800-1814356800@sc.cpa SUMMARY:(SSAA183/27) Surgent's Compilation and Review Overview DESCRIPTION:Event Description\nSpecifically designed for practitioners and their staff wanting an overview of compilation and review engagements\, this course will introduce you to the objectives of compilation and review engagements\, SSARS No. 21\, Clarification and Recodification\, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago\, and the basic components and characteristics of financial statement preparation\, compilation\, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25\, including SSARS No. 25’s guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements. \nDesigned For\nAccounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21\, Clarification and Recodification\, and related professional guidance \nObjectives\n\nUnderstand the objectives of financial statement preparation\, compilation\, and review engagements\n Be familiar with SSARS No. 21\, Clarification and Recodification\n Identify changes in professional standards due to the issuance of SSARS No. 22-25\n Identify the basic components and characteristics of financial statement preparation\, compilation\, and review engagements\n Review the ins and outs of accepting and planning financial statement preparation\, compilation\, and review engagements\n\nMajor Subjects\nObjectives of financial statement preparation\, compilation\, and review engagements SSARS No. 21\, Clarification and Recodification Components and characteristics of financial statement preparation\, compilation\, and review engagements Accepting and planning financial statement preparation\, compilation\, and review engagements Overview of SSARS No. 22-25 \nInstructions\nNone URL:https://sc.cpa/event/ssaa183-27-surgents-compilation-and-review-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045316Z CREATED:20260612T223014Z LAST-MODIFIED:20260613T045316Z UID:10006156-1814356800-1814356800@sc.cpa SUMMARY:(SSTX198/27) Surgent's Max the Tax: Schedule E DESCRIPTION:Event Description\nYou just received an email from Roni\, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas\, and he will ask you to be his new tax accountant. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\n\nUnderstand what qualifies as supplemental / rental income on Schedule E\n Understand what qualifies as expenses to report on Schedule E\n\nMajor Subjects\nBusiness development Types of properties Rental property use; Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits \nInstructions\nNone URL:https://sc.cpa/event/sstx198-27-surgents-max-the-tax-schedule-e/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043057Z CREATED:20260612T223014Z LAST-MODIFIED:20260613T043057Z UID:10006157-1814356800-1814356800@sc.cpa SUMMARY:(SSOT127/27) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\n\nIdentify compliance issues\n Understand how health care mandates apply to employers and individuals\n Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans\n\nMajor Subjects\nERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care Health care plans: HRAs\, HSAs\, and other employer-sponsored plans Qualified plan requirements: eligibility\, coverage\, and vesting \nInstructions\nNone URL:https://sc.cpa/event/ssot127-27-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045320Z CREATED:20260612T223014Z LAST-MODIFIED:20260613T045320Z UID:10006158-1814356800-1814356800@sc.cpa SUMMARY:(SSTX325/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/26/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nInflation Adjusted U.S. Savings Bonds (I Bonds) Virtual Currency Transactions for 2021 Making a Late Section 754 Election Changes Affecting Tax Year 2021 Tax Returns Interest Rates and Lapse Assumptions \nInstructions\nNone URL:https://sc.cpa/event/sstx325-27-surgents-weekly-expert-hour-original-air-date-5-26-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043100Z CREATED:20260612T223015Z LAST-MODIFIED:20260613T043100Z UID:10006159-1814356800-1814356800@sc.cpa SUMMARY:(SSTX316/27) Surgent's Weekly Expert Hour (Original Air Date: 5/13/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe American Families Plan Paycheck Protection Program Estate of Michael Jackson v. Commissioner Outlook for the economy and markets (as of 5/13/21) Secure Act 2.0 pending legislation (as of 5/13/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx316-27-surgents-weekly-expert-hour-original-air-date-5-13-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043103Z CREATED:20260612T223016Z LAST-MODIFIED:20260613T043103Z UID:10006160-1814356800-1814356800@sc.cpa SUMMARY:(SSAA246/27) Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for most entities\, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also\, if you are taking advantage of the FASB deferral of Topic 606’s effective date\, you are still completing your implementation plan. 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 both provide the detailed review of the Topic 606 guidance\, including identifying and discussing those areas of Topic 606 implementation which were the most challenging for many entities. We will review the Topic 606 five-step revenue recognition model\, highlighting areas of nuance and significant judgment\, and focus on disclosure requirements under the new standard. Then we’ll focus on lessons learned from companies’ ongoing implementation of the new guidance\, focusing on ways to continue to enhance the recording of revenue\, the relevancy of the financial statement disclosures related to revenue\, and addressing common operational issues which arose with the adoption of Topic 606. Plus\, the course will point out the accounting impact of changes that many companies made to their revenue recognition approaches as a result of COVID-19.As public companies have already found out\, the application of Topic 606 is an evolving exercise\, with great opportunity to improve your original efforts by learning from the results of others. This course will provide the forum to do so. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nApply the FASB’s new revenue recognition guidance found in ASC Topic 606\n Describe the FASB’s new five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the new standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n Comprehend industry and issue specific guidance related to revenue recognition\n Identify operational implementation issues related to adopting the new standard\n Recall best practices and feedback to enhance the subsequent reporting of revenue\n\nMajor Subjects\nASC Topic 606\, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices\, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes \nInstructions\nNone URL:https://sc.cpa/event/ssaa246-27-surgents-life-after-adoption-applying-topic-606-to-revenue-contracts-on-an-ongoing-basis/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045327Z CREATED:20260612T223016Z LAST-MODIFIED:20260613T045327Z UID:10006161-1814356800-1814356800@sc.cpa SUMMARY:(SSTX308/27) Surgent's Weekly Expert Hour (Original Air Date: 7/08/21) 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\nGlobal Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options \nInstructions\nNone URL:https://sc.cpa/event/sstx308-27-surgents-weekly-expert-hour-original-air-date-7-08-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043106Z CREATED:20260612T223017Z LAST-MODIFIED:20260613T043106Z UID:10006162-1814356800-1814356800@sc.cpa SUMMARY:(SSAA164/27) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045331Z CREATED:20260612T223017Z LAST-MODIFIED:20260613T045331Z UID:10006163-1814356800-1814356800@sc.cpa SUMMARY:(SSTE108/27) Surgent's Foundations of Cybersecurity for Financial Professionals DESCRIPTION:Event Description\nThis course introduces key cybersecurity concepts tailored for financial professionals. It emphasizes the CPA’s role in cyber risk management\, key terminology\, and practical steps to foster a security mindset\, integrating cybersecurity with financial reporting. \nDesigned For\nExperienced CPAs\, CITPs\, accountants\, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies \nObjectives\n\nIdentify the critical importance of cybersecurity in financial environments\n Develop a security mindset and understand key terminology for collaboration with IT teams\n Recognize how cybersecurity integrates into financial reporting and compliance\n Analyze cybersecurity strategies implemented by financial professionals in real-world scenarios\n Understand the evolving threat landscape and its implications for finance professionals\n\nMajor Subjects\nFinancial professionals roles in cybersecurity risk management Foundational terminology and principles (e.g.\, risk management\, threat actors) Real-world case studies of cybersecurity strategies in financial settings Integrating cybersecurity into financial reporting and compliance Understanding the dynamic cybersecurity threat environment \nInstructions\nNone URL:https://sc.cpa/event/sste108-27-surgents-foundations-of-cybersecurity-for-financial-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043109Z CREATED:20260612T223018Z LAST-MODIFIED:20260613T043109Z UID:10006164-1814356800-1814356800@sc.cpa SUMMARY:(SSTX171/27) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however\, 2025 returns are not covered in this course. They will be covered after their issuance\, as part of our spring 2026 course release. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\n\nMine a tax return for tax planning with a client \n Understand the planning implications of thecurrent environment \n Determine the best tax strategies for retirement \n Understand tax planning for the middle-incomeclient\n\nMajor Subjects\nReading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance\, Term Life Insurance\, Universal Life Insurance\, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement Best financial planning ideas for young people \nInstructions\nNone URL:https://sc.cpa/event/sstx171-27-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045339Z CREATED:20260612T223018Z LAST-MODIFIED:20260613T045339Z UID:10006165-1814356800-1814356800@sc.cpa SUMMARY:(SSTX258/27) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\n\nIdentify who is entitled to retirement benefits and in what amounts\n Identify factors to consider in determining when to take benefits\n Discuss taxation of Social Security benefits and how this impacts other income tax planning\n Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement\n Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare\, Part D prescription drugs: what retirees need to know \nInstructions\nNone URL:https://sc.cpa/event/sstx258-27-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043112Z CREATED:20260612T223019Z LAST-MODIFIED:20260613T043112Z UID:10006166-1814356800-1814356800@sc.cpa SUMMARY:(SSTX267/27) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. This industry is subject to many elections and considerations to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation tailored for CPAs who work for or represent construction contractors. \nDesigned For\nCPAs who work for or represent construction contractors looking for ways to reduce taxable income \nObjectives\n\nRecognize the impact of recent tax legislation on the construction industry\n Identify when the cash method of accounting may be used for long-term contracts\n Reference sections of the Internal Revenue Code (IRC) that impact the construction industry\n Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction\n Explain how a contractor qualifies for the small contractor exemption and its advantages\n Recognize the different methods of income recognition from long-term contracts available when a contractor qualifies for the small contractor exemption\n Identify the qualifications for the 10 percent deferral election\n Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts\n Recognize the five basic rules concerning cost allocation for tax purposes\n Recognize how alternative minimum tax impacts the construction industry and identify ways to reduce its impact\n Understand the issues involved with the look-back provisions\n Recall the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry\n Recognize the key provisions of FIN 48 and how it impacts the construction industry\n Identify the most commonly missed tax strategies for contractors\n\nMajor Subjects\nThe impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Section 460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx267-27-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045347Z CREATED:20260612T223019Z LAST-MODIFIED:20260613T045347Z UID:10006167-1814356800-1814356800@sc.cpa SUMMARY:(SSAA261/27) Surgent's The Essential Guide to SEC Form 10-K: Compliance\, Disclosures\, and Best Practices DESCRIPTION:Event Description\nThis course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects\, including filing deadlines and their significance for investors. This course also addresses the financial statements section\, covering the balance sheet\, income statement\, cash flow statement\, and footnote disclosures\, along with best practices for preparation. The course also focuses on the Management’s Discussion and Analysis (MD&A) section\, exploring its importance in the explanation of financial results and addressing common drafting challenges. Finally\, this course discusses risk factors\, internal controls\, and corporate governance disclosures\, highlighting their role in enhancing transparency. \nDesigned For\nAccountants interested in SEC Form 10-K \nObjectives\n\nIdentify the key components of SEC Form 10-K and their relevance to financial reporting\n Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K\n Distinguish between the filing deadlines for Form 10-K and the consequences of non-compliance\n Recognize the significance of Form-K for investors and stakeholders\n Determine the role of footnote disclosures in providing additional context to financial statements\n\nMajor Subjects\nComparison with other SEC filings Overview of the Securities Exchange Act of 1934 Purpose and importance of MD&A Risk factors\, controls\, and corporate governance disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa261-27-surgents-the-essential-guide-to-sec-form-10-k-compliance-disclosures-and-best-practices/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043115Z CREATED:20260612T223021Z LAST-MODIFIED:20260613T043115Z UID:10006168-1814356800-1814356800@sc.cpa SUMMARY:(SSTX229/27) Surgent's How to Effectively Represent Clients Under IRS Audit DESCRIPTION:Event Description\nIncreased funding resulting from the enactment of the Inflation Reduction Act will allow the IRS to target many more wealthy individuals and large businesses for audit. These efforts will become more intense over the next several years as the IRS employs artificial intelligence in more of its audits. This program discusses how and when the IRS’s energized audit efforts will result in more audits of taxpayers and what attendees need to know to effectively represent clients that the IRS audits. \nDesigned For\nAny tax practitioner advising clients with respect to an IRS audit \nObjectives\n\nUnderstand and advise clients on the current state of IRS audits\n Present an effective defense against an IRS audit\n\nMajor Subjects\nWhy the IRS selects a tax return for audit What happens when the taxpayer disagrees with the results of the audit IRS employees who interact with taxpayers during an audit FATCA audits Types of IRS examinations Potential IRS audit outcomes Substitute for returns Large Partnership Compliance Program IRS’s shift in audit strategies Responding to IRS Notices online Audits of high income and high net-worth individuals The Bipartisan Budget Act of 2015 (BBA) and its impact on auditing partnerships IRS Letters of Concern \nInstructions\nNone URL:https://sc.cpa/event/sstx229-27-surgents-how-to-effectively-represent-clients-under-irs-audit/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR