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:20260616T032524 CREATED:20260612T222313Z LAST-MODIFIED:20260613T051015Z UID:10006026-1814356800-1814356800@sc.cpa SUMMARY:(SSTX322/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/5/22) 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\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx322-27-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222313Z LAST-MODIFIED:20260613T051016Z UID:10006027-1814356800-1814356800@sc.cpa SUMMARY:(SSAA157/27) Surgent's Annual Auditing Update DESCRIPTION:Event Description\nDesigned for accounting\, audit\, and attestation practitioners at all levels in both public accounting and business and industry\, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards\, including a discussion of SAS 142\, effective for 2022 audits\, and SASs 143-145\, effective for 2023 audits. The course also covers recent activity by the AICPA’s Professional Ethics Executive Committee related to the AICPA’s Code of Professional Conduct\, as well as proposed updates to the AICPA’s quality management standards. Lastly\, the course will provide an update on the status of the AICPA’s enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance. \nDesigned For\nAccounting and attestation practitioners at all levels in both public accounting and private industry \nObjectives\n\nIdentify and understand the requirements of recently issued SASs\n Recall the key provisions of Code of Conduct updates\n Identify key elements of the AICPA’s new guidance on quality management\n Develop implementation tips and best practices related to these new standards\n Implement best practices for enhancing engagement quality\n\nMajor Subjects\nAICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence\, SAS 142\, effective for years ended December 31\, 2022 Discussion of new standards on auditing accounting estimates\, use of specialists\, and the risk assessment process\, SASs 143-145\, effective for years ended December 31\, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance \nInstructions\nNone URL:https://sc.cpa/event/ssaa157-27-surgents-annual-auditing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222314Z LAST-MODIFIED:20260613T051017Z UID:10006028-1814356800-1814356800@sc.cpa SUMMARY:(SSTX105/27) Surgent's Limited Liability Companies: Losses\, Liquidations\, Terminations\, Continuations\, and Sales 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\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\n\nIdentify when distributions are taxable\, including disguised sales and the tax on pre-contribution gain\n Discuss the tax consequences of a liquidation of a partner’s interest\n Describe the options when a partnership terminates or continues following an acquisition or merger;\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\nMajor Subjects\nWhen are distributions taxable? Miscellaneous issues\, including the critical difference between Section 736(a) and Section 736(b) payments Sales of an LLC interest — holding period and hot asset issues \nInstructions\nNone URL:https://sc.cpa/event/sstx105-27-surgents-limited-liability-companies-losses-liquidations-terminations-continuations-and-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222314Z LAST-MODIFIED:20260613T051020Z UID:10006029-1814356800-1814356800@sc.cpa SUMMARY:(SSTX263/27) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\n\nBe familiar with the practical issues surrounding Section 754 and its application\n Effectively advise clients on these complex issues\n\nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx263-27-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222315Z LAST-MODIFIED:20260613T051021Z UID:10006030-1814356800-1814356800@sc.cpa SUMMARY:(SSBM104/27) Surgent's CFOs as Leaders of Organizational Change: Driving Innovation and Navigating Economic Uncertainties – Panel Discussion DESCRIPTION:Event Description\nThis engaging panel discussion will explore the evolving role of CFOs as strategic leaders of organizational change. As companies face unprecedented challenges – economic shifts\, technological advancements\, and the increasing need for innovation – CFOs are stepping beyond traditional financial stewardship to become catalysts for transformation. The panel will be facilitated by Surgent’s Accounting and Auditing Content Developer\, Cory Ng and will feature Avia Yudalevich and Landon Cortenbach\, two leading CFOs from diverse industries. They will share their insights and experiences in driving innovation\, enhancing operational efficiencies\, managing financial risks\, and navigating economic uncertainties. This session will provide insights into the strategic decision-making processes CFOs employ to steer companies through challenges\, while also seizing opportunities for growth. \nDesigned For\nAccounting practitioners\, CPAs\, CFOs\, financial executives\, and senior management professionals involved in or aspiring to lead organizational change \nObjectives\n\nUnderstand the evolving role of CFOs as leaders of organizational change and innovation\n Identify key strategies CFOs use to navigate economic uncertainties and drive business resilience\n Evaluate risk management strategies and frameworks that support organizational resilience\n Explore the role of technology and innovation in the financial decision-making process led by CFOs\n Understand the leadership skills necessary for CFOs to act as agents of change in their organizations\n\nMajor Subjects\nThe CFO’s expanding role in organizational leadership Leading innovation in finance and beyond Navigating economic challenges and uncertainties Effective risk management frameworks for CFOs CFOs as agents of change: aligning finance with broader organizational strategy The intersection of finance\, technology\, and innovation \nInstructions\nNone URL:https://sc.cpa/event/ssbm104-27-surgents-cfos-as-leaders-of-organizational-change-driving-innovation-and-navigating-economic-uncertainties-panel-discussion/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222316Z LAST-MODIFIED:20260613T051023Z UID:10006031-1814356800-1814356800@sc.cpa SUMMARY:(SSTE129/27) Surgent's From Numbers to Narratives: Mastering Data Analysis for CPAs DESCRIPTION:Event Description\nThe accounting profession is rapidly shifting from a compliance-centered focus to one that demands insight\, foresight\, and strategic advisory skills. This course explores the “why” behind this transformation and highlights the critical role data analysis plays in helping CPAs remain relevant and competitive.This course provides a high-level overview of the skills and mindset required to move beyond historical reporting and into forward-looking analysis and storytelling. Participants will gain an understanding of how Microsoft 365 applications – such as Excel\, Power Query\, Power BI\, OneDrive\, and Teams – can be leveraged to transform raw financial data into meaningful insights. With an emphasis on the advisory role of CPAs\, this course empowers professionals at every stage of their career to embrace analytics as a core competency. \nDesigned For\nAccounting professionals across all career levels – students\, staff accountants\, managers\, directors\, and partners – whether in public practice or corporate accounting \nObjectives\n\nIdentify the reasons why CPAs must transition from compliance-focused work to data-driven advisory roles\n Recognize the core tools within Microsoft 365 that support effective data analysis and collaboration;\n Distinguish between compliance reporting and data storytelling to better understand how insights influence decision-making;\n \n \n \n\nMajor Subjects\nThe evolving role of CPAs in a data-driven world; Why data analysis matters for CPAs Key data analysis skis and concepts for CPAs Leveraging Microsoft 365 tools for data analysis Building a data analytics mindset \nInstructions\nNone URL:https://sc.cpa/event/sste129-27-surgents-from-numbers-to-narratives-mastering-data-analysis-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222317Z LAST-MODIFIED:20260613T051025Z UID:10006032-1814356800-1814356800@sc.cpa SUMMARY:(SSAA146/27) Surgent's Accounting for Guarantees DESCRIPTION:Event Description\nGuarantees are often included within certain purchase agreements\, sales agreements\, commercial agreements\, and many other types of agreements. This course provides an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460. \nDesigned For\nCPAs in need of an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. \nObjectives\n\nIdentify the primary types of guarantees\n Recognize the guarantees that are within the scope of ASC Topic 460\n Identify the recognition\, measurement\, and subsequent measurement requirements of guarantees\n Recognize key disclosure requirements for guarantees\n\nMajor Subjects\nOverview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees \nInstructions\nNone URL:https://sc.cpa/event/ssaa146-27-surgents-accounting-for-guarantees/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222318Z LAST-MODIFIED:20260613T051107Z UID:10006033-1814356800-1814356800@sc.cpa SUMMARY:(SSAA266/27) Surgent's Surging Auditors: Internal Out of Control DESCRIPTION:Event Description\nIn this hands-on game\, participants are helping to prepare an internal control testing plan for Home D?cor & More (HDM). They must assess controls related to HDM’s inventory cycle to determine which financial statement assertions each control satisfies\, the quality of the control’s design\, and whether there is adequate segregation of duties. Then\, they will complete the HDM control testing plan\, including the level of reliance to place on each control and the test of control methods. Each participant wants to be spot-on with the evaluation before submitting the information to a manager for feedback. \nDesigned For\nAccounting and financial service professionals needing a refresher on internal control testing plans and related standards \nObjectives\n\nExplain the professional standards related to and rationale for understanding and testing internal controls\n Discuss the professional standards related to testing controls for operating effectiveness\n Illustrate the appropriate level of linkage between the work performed in testing internal controls\, control reliance and reporting on internal controls\n Identify impact of a control reliance strategy on the detailed audit plan\n\nMajor Subjects\nRefresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa266-27-surgents-surging-auditors-internal-out-of-control/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222320Z LAST-MODIFIED:20260613T051108Z UID:10006034-1814356800-1814356800@sc.cpa SUMMARY:(SSTX353/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/19/24) 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\nDiscussion of the continuing struggle for FAFSA simplification Form 1099-K and crowdfunding online Anti-money laundering regulations for residential real estate transfers An overview of the expiring TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx353-27-surgents-weekly-expert-hour-original-air-date-9-19-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222321Z LAST-MODIFIED:20260613T051109Z UID:10006035-1814356800-1814356800@sc.cpa SUMMARY:(SSTX385/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/11/25) 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\nAn overview of the 2026 Form W-2 draft FS-2025-05 A discussion of tax scams and false tax credit claims \nInstructions\nNone URL:https://sc.cpa/event/sstx385-27-surgents-weekly-expert-hour-original-air-date-9-11-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222324Z LAST-MODIFIED:20260613T051111Z UID:10006037-1814356800-1814356800@sc.cpa SUMMARY:(SSTX339/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/6/24) 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\nWashington updates: Inflation status\, Presidential race\, House and Senate statuses\, and more The extension of the waiver of excise tax for inherited IRAs SECURE Act 1.0’s waiver of excise tax for RMDs \nInstructions\nNone URL:https://sc.cpa/event/sstx339-27-surgents-weekly-expert-hour-original-air-date-6-6-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222405Z LAST-MODIFIED:20260613T051112Z UID:10006038-1814356800-1814356800@sc.cpa SUMMARY:(SSTX347/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/8/24) 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\nIs preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letters; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit \nInstructions\nNone URL:https://sc.cpa/event/sstx347-27-surgents-weekly-expert-hour-original-air-date-8-8-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222405Z LAST-MODIFIED:20260613T051112Z UID:10006039-1814356800-1814356800@sc.cpa SUMMARY:(SSAA145/27) Surgent's Data Analytics for Accountants and Financial Managers DESCRIPTION:Event Description\nData analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately\, a number of these attempts fail due to poor planning/preparation and a lack of commitment\, training\, and clear vision of the program’s goals. Today there is no shortage of data\, but relatively few organizations have established an environment and ongoing process to isolate\, capture\, analyze\, and convert data into actionable information. At times\, even organizations that are employing leading-edge analytics are doing it with traditional\, limited sets of data.This session explores how an organization can successfully become data driven. The discussion includes numerous examples demonstrating how accounting and financial professionals can build upon their current analytical skills to better perform traditional tasks and assume a role as a business partner with others in their organization. The program is aimed to assist those just beginning the journey\, as well as those who want to test their current efforts or are considering the need for a restart. In addition to discussing a number of analytical tools\, including available software\, lists of reference books and next-level software are provided. This program continues to build upon the Controllership Update Series. \nDesigned For\nPublic\, private\, and nonprofit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nDetermine the current state of data analytics within an organization and provide a sound foundation to assist an organization in becoming data driven\n Identify common uses of analytics in organizations today and introduce expanded sources of data for analysis\n Explore numerous statistical and software tools that are readily available and review and improve current KPIs in an organization\n Offer a list of specific areas where financial professionals can add significant value\, through data analytics both today and in the future and provide references for future research by the participant\n\nMajor Subjects\nDefinition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources Statistical tools\, including median\, mode\, moving average\, ratio analysis\, Pareto analysis\, trend analysis\, regression\, z-score\, and simulation Software tools that are readily available and can assist in visually exploring data\, expanding the scope of available data\, as well as collecting\, analyzing\, and presenting results Specific ideas for using data analytics for accountants and financial managers\, including current examples and areas for further consideration Lists of readings and next-level software for a participant’s future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa145-27-surgents-data-analytics-for-accountants-and-financial-managers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222406Z LAST-MODIFIED:20260613T051113Z UID:10006040-1814356800-1814356800@sc.cpa SUMMARY:(SSOT134/27) Surgent's Employer's Handbook: Legal\, Tax\, and Health Care 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. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs seeking an in-depth understanding of employment issues \nObjectives\n\nIdentify the legal issues in hiring\, evaluating\, and firing employees\n Discuss federal laws that curtail an employer in taking actions involving employees and applicants\n Understand the requirements that fringe benefits and compensation programs place on employers\n\nMajor Subjects\nHiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee\, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more Fringe benefit issues – COBRA\, Family and Medical Leave Act\, and new developments in health care Medical plans – Who is a full-time employee? \nInstructions\nNone URL:https://sc.cpa/event/ssot134-27-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222407Z LAST-MODIFIED:20260613T051118Z UID:10006041-1814356800-1814356800@sc.cpa SUMMARY:(SSOT129/27) Surgent's New York: Avoiding Harassment and Discrimination in the Workplace DESCRIPTION:Event Description\nThe law is clear that to avoid liability for unlawful harassment claims\, employers must take preventive steps. One such preventative step is effective\, professional training. This course includes information specific to New York employees. \nDesigned For\nAll employees \nObjectives\n\nUnderstand what workplace harassment is based on any protected characteristics – with examples and an explanation that harassment is a form of discrimination under the law (local\, state\, and federal)\n Understand what sexual harassment is – with examples and an explanation that sexual harassment is a form of unlawful discrimination under the law (local\, state\, and federal)\n Understand the internal complaint process (reporting to any supervisor or HR) that is available to employees through their employer to address sexual harassment claims. Employers should provide employee participants with contact information for the individuals within their company who accept complaints.\n Be informed of the complaint process available through the NYC Commission on Human Rights\, the New York State Division of Human Rights\, and the United States Equal Employment Opportunity Commission\, including contact information\n Understand the prohibition on retaliation in the workplace\, including examples\n Understand bystander intervention\, including practical tools employees could use to engage in bystander intervention\n Understand the responsibilities of supervisory and managerial employees in the prevention of workplace harassment (including sexual harassment) and retaliation\n\nMajor Subjects\nAn overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment\, hostile work environment\, discrimination\, and protected categories An overview of sexual harassment\, workplace retaliation\, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct \nInstructions\nNone URL:https://sc.cpa/event/ssot129-27-surgents-new-york-avoiding-harassment-and-discrimination-in-the-workplace/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222407Z LAST-MODIFIED:20260613T051119Z UID:10006042-1814356800-1814356800@sc.cpa SUMMARY:(SSTX211/27) Surgent's A Complete Guide to Offers in Compromise DESCRIPTION:Event Description\nThis course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course\, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics\, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved. \nDesigned For\nPractitioners who work with OICs and their rules and complexities \nObjectives\n\nIdentify the correct forms to use in filing an OIC\n Explain the three main types of OIC\n Understand what information should be gathered and put forth in filing an OIC\n Recognize what aspects of the OIC will increase chances of approval\n Understand what taxpayers shouldn’t do regarding OICs\n\nMajor Subjects\nLegislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams \nInstructions\nNone URL:https://sc.cpa/event/sstx211-27-surgents-a-complete-guide-to-offers-in-compromise/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222409Z LAST-MODIFIED:20260613T051207Z UID:10006044-1814356800-1814356800@sc.cpa SUMMARY:(SSTE140/27) Surgent's Power Query Series: Merge Queries DESCRIPTION:Event Description\nA merge query combines two queries that have a common column or columns. This course discusses best practices for creating merge queries using Power Query (Excel version) and includes hands-on exercises to enable the user to demonstrate what they have learned.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 eighth 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\nUnderstand what a merge query is and why it is so useful\n Recognize the data requirements for a merge query\n Be familiar with the types of joins for a merge query\n\nMajor Subjects\nWhat is a merge query? What are the data requirements for a merge query? What are the types of joins for a merge query? Hands-on examples: creating merge queries\, creating a full anti-join using an append query\, grouping queries \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste140-27-surgents-power-query-series-merge-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222409Z LAST-MODIFIED:20260613T051208Z UID:10006045-1814356800-1814356800@sc.cpa SUMMARY:(SSTX383/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/28/25) 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\nCharitable planning with the implementation of OBBBA The impact of OBBBA on tax-exempt organizations Portability and estate planning \nInstructions\nNone URL:https://sc.cpa/event/sstx383-27-surgents-weekly-expert-hour-original-air-date-8-28-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222410Z LAST-MODIFIED:20260613T051209Z UID:10006046-1814356800-1814356800@sc.cpa SUMMARY:(SSTX244/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status\, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won\, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone URL:https://sc.cpa/event/sstx244-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222508Z LAST-MODIFIED:20260613T044424Z UID:10006047-1814356800-1814356800@sc.cpa SUMMARY:(SSAA193/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nIn order to prepare accurate and effective not-for-profit financial statements\, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements\, illustrates how the requirements manifest in the financial statements\, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits\, including net assets\, contributions\, and functional expense reporting. The course materials utilize a highly illustrative and innovative format\, including 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nObtain a working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Effectively apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa193-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222509Z LAST-MODIFIED:20260613T051210Z UID:10006048-1814356800-1814356800@sc.cpa SUMMARY:(SSTX239/27) Surgent's S Corporation Taxation: Advanced Issues DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations. \nDesigned For\nAccounting and Financial Professionals whose practices include S corporations and their shareholders \nObjectives\n\nExamine operational issues\, keeping track of AAA\, and how to calculate basis\, apply distribution rules\, and avoid loss limitations\n Describe corporate level taxes\n Describe the rules governing the redemption and liquidation of an S corporation\n Examine the issues in compensation planning in S corporations\, including limitations in a family-controlled business\, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation\n Be familiar with the results of the case studies that reinforce key learning points\n\nMajor Subjects\nDetailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders\, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts\, as applicable \nInstructions\nNone URL:https://sc.cpa/event/sstx239-27-surgents-s-corporation-taxation-advanced-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222509Z LAST-MODIFIED:20260613T044510Z UID:10006049-1814356800-1814356800@sc.cpa SUMMARY:(SSTX129/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees that they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx129-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222509Z LAST-MODIFIED:20260613T051211Z UID:10006050-1814356800-1814356800@sc.cpa SUMMARY:(SSAA237/27) Surgent's How to Account for Internal-Use Software Arrangements DESCRIPTION:Event Description\nThis course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized\, how those costs are amortized\, how they are tested for impairment\, as well as presentation and disclosure requirements. \nDesigned For\nProfessional accountants \nObjectives\n\nDistinguish between software that is considered internal-use and not considered internal-use\n Recognize how implementation costs are accounted for in various stages of software development\n Identify when capitalization and amortization should commence\n Recognize how implementation costs of hosting arrangements are accounted for differently\n\nMajor Subjects\nDevelopment costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa237-27-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222510Z LAST-MODIFIED:20260613T044511Z UID:10006051-1814356800-1814356800@sc.cpa SUMMARY:(SSAA283/27) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nSingle audits bring unique control and compliance requirements that differ from GAAS\, often leaving auditors uncertain about where their responsibilities truly begin and end. This course removes that uncertainty by clearly outlining auditor responsibilities and providing practical guidance for applying single audit requirements with confidence. Through 20 focused\, hands-on exercises\, you’ll strengthen your skills in control and compliance testing and gain the insight needed to perform single audits more efficiently and effectively. \nDesigned For\nAuditors performing single audits \nObjectives\n\nUnderstand the auditor’s responsibilities related to internal control in single audits\n Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs\n Perform single audits that make peer reviewers happy\n\nMajor Subjects\nThe essential internal control concepts applied in single audits How auditors obtain an understanding of controls over compliance and test the effectiveness of those controls in single audits How auditors plan and perform tests of compliance in single audits The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa283-27-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222510Z LAST-MODIFIED:20260613T051212Z UID:10006052-1814356800-1814356800@sc.cpa SUMMARY:(SSAA101/27) Surgent's Fundamentals of Internal Controls DESCRIPTION:Event Description\nObtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over relevant systems as well as entity level and financial reporting controls. This module will provide the participant with an understanding of how to perform the work and document the understanding. Participants may also want to register for the audit skills module on testing internal controls. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to evaluating the design and implementation of internal control \nObjectives\n\nDiscuss the evolution of Internal Controls \n Discuss the five of the COSO Internal Control – Integrated Framework\n Document the auditor’s understanding of a systems description narrative\n Understand the requirements when systems are outsourced to a third party\n Identify controls that are responsive to the risk of fraud \n\nMajor Subjects\nGaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa101-27-surgents-fundamentals-of-internal-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222511Z LAST-MODIFIED:20260613T044512Z UID:10006053-1814356800-1814356800@sc.cpa SUMMARY:(SSTE118/27) Surgent's Governing Agentic AI: Cybersecurity\, Data\, and Risk DESCRIPTION:Event Description\nAs accounting firms and financial institutions deploy agentic AI\, they face significant governance challenges. This course focuses on cybersecurity\, data governance\, and risk management practices essential for the safe and effective use of autonomous systems. Participants will examine frameworks such as NIST AI RMF and the CSA’s red-teaming guidelines\, as well as case studies on AI-powered cyber incidents. The course equips professionals to assess agentic system vulnerabilities\, implement controls\, and integrate risk insights into enterprise compliance strategies. This course equips CPAs to fulfill their oversight responsibilities in safeguarding financial data and ensuring the reliability of autonomous systems within the enterprise’s control environment. \nDesigned For\nCPAs\, cybersecurity professionals\, internal auditors\, IT risk managers\, finance leaders implementing AI technologies\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems for cybersecurity and risk manag \nObjectives\n\nEvaluate key cybersecurity and data risks associated with agentic AI\n Understand global regulatory frameworks relevant to agent deployment\n Apply AI risk management frameworks (e.g.\, NIST\, CSA) to financial settings\n Design oversight and monitoring strategies for autonomous AI systems\, integrating them within existing internal control frameworks relevant to CPAs\n Align agent governance with internal controls and assurance reporting\n\nMajor Subjects\nCyber risks: prompt injection\, drift\, model manipulation\, data leakage Red-teaming and simulation exercises (CSA\, IBM frameworks) Controls mapping: COSO\, SOX\, and NIST AI RMF Regulatory context: GDPR\, CCPA\, EU AI Act\, SEC guidance Platform security discussion and comparisons \nInstructions\nNone URL:https://sc.cpa/event/sste118-27-surgents-governing-agentic-ai-cybersecurity-data-and-risk/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222511Z LAST-MODIFIED:20260613T051213Z UID:10006054-1814356800-1814356800@sc.cpa SUMMARY:(SSTX208/27) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits\, phaseouts\, and other rules apply to current-year returns. With OBBBA enactment over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, IRS filing issues\, and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\n\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities\n Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx208-27-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222512Z LAST-MODIFIED:20260613T044513Z UID:10006055-1814356800-1814356800@sc.cpa SUMMARY:(SSTX250/27) Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025 DESCRIPTION:Event Description\nSchedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction\, the overtime deduction\, the deduction for interest paid on a new car loan\, and the senior deduction\, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels\, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program. \nDesigned For\nAccounting and finance professionals who will be advising clients regarding new OBBBA deductions that will be taken for the first time in tax year 2025 \nObjectives\n\nImplement the most common OBBBA changes for tax year 2025 using the new Schedule 1-A\n\nMajor Subjects\nPurpose and organization of Schedule 1-A\, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I\, Schedule 1-A The tip deduction\, calculated on Part II\, Schedule 1-A The overtime deduction\, calculated on Part III\, Schedule 1-A The car loan interest deduction\, calculated on Part IV\, Schedule 1-A The senior deduction\, calculated on Part V\, Schedule s1-A Phase-outs at higher levels of income \nInstructions\nNone URL:https://sc.cpa/event/sstx250-27-surgents-schedule-1-a-implementing-important-obbba-deductions-for-2025/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222512Z LAST-MODIFIED:20260613T051214Z UID:10006056-1814356800-1814356800@sc.cpa SUMMARY:(SSTX319/27) Surgent's Weekly Expert Hour (Original Air Date: 1/13/22) 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\nChild Tax Credit Form 7203\, “S Corporation Shareholder Stock and Debt Basis Limitations” Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt \nInstructions\nNone URL:https://sc.cpa/event/sstx319-27-surgents-weekly-expert-hour-original-air-date-1-13-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T032524 CREATED:20260612T222513Z LAST-MODIFIED:20260613T044513Z UID:10006057-1814356800-1814356800@sc.cpa SUMMARY:(SSAA181/27) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes due to the issuance of SSARS Nos. 22-26\n Be familiar with compilation and review program examples and disclosure illustrations\n Identify and apply compilation\, preparation\, and review procedures\n Be aware of the most recent compilation and review reports and other communications\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\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 Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose frameworks\, and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa181-27-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR