BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T210716Z LAST-MODIFIED:20250606T043225Z UID:10005381-1782820800-1782820800@sc.cpa SUMMARY:(SSTX662/26) Surgent's Weekly Expert Hour (Original Air Date: 8/22/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nForms of stock-based compensation and their taxation Statistics concerning HSAs \, including average balance by household income Medicare changes in 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx662-26-surgents-weekly-expert-hour-original-air-date-8-22-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T210809Z LAST-MODIFIED:20250606T043227Z UID:10005382-1782820800-1782820800@sc.cpa SUMMARY:(SSOT453/26) Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients DESCRIPTION:Event Description\nCompanies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately\, stock options can generate significant wealth\, yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately\, employees who receive stock options are often unaware of their inherent risks.Research has shown that over 76% of employees have never exercised their stock options. Almost half of these individuals (48%)\, say they held off on selling their options due to fear of making a mistake. This course provides accounting and finance professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and\, in turn\, better advise their clients. \nDesigned For\nAnyone who seeks to have a better understanding of stock options in their role as trusted advisor to their clients \nObjectives\nUnderstand the opportunities and risks associated with employee stock options Assist clients with making informed decisions concerning options Explain strategies for owning and selling options\, including tax consequences \nMajor Subjects\nWhat stock options are and why they are growing in popularity How stock options work\, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options \nInstructions\nNone URL:https://sc.cpa/event/ssot453-26-surgents-employee-stock-options-what-financial-professionals-should-know-when-advising-their-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T210812Z LAST-MODIFIED:20250606T043230Z UID:10005383-1782820800-1782820800@sc.cpa SUMMARY:(SSAA600/26) Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs DESCRIPTION:Event Description\nThis course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives\, their strategic role in risk management\, and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value\, cash flow\, and net investment hedges\, and discusses their practical applications. This course also addresses hedge accounting\, including designation\, documentation\, and effectiveness testing. \nDesigned For\nCPAs interested in derivatives and hedge accounting \nObjectives\nIdentify derivatives’ strategic role in financial risk management Recognize differences between hedge accounting and traditional methods Distinguish fair value\, cash flow\, and net investment hedges in practice Determine key steps in hedge accounting: designation\, documentation\, and effectiveness testing Diffenentiate how fair value\, cash flow\, and net investment hedges mitigate financial risks \nMajor Subjects\nCommon types of derivatives Hedging vs. Speculation Market risk\, credit risk\, liquidity risk \nInstructions\nNone URL:https://sc.cpa/event/ssaa600-26-surgents-understanding-derivatives-and-hedge-accounting-a-simplified-guide-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T210817Z LAST-MODIFIED:20250606T043305Z UID:10005384-1782820800-1782820800@sc.cpa SUMMARY:(SSMG418/26) Surgent's Max the Tax: Client Retention DESCRIPTION:Event Description\nThis course is designed to equip practitioners with the essential strategies and tools needed to build and maintain long-term client relationships. Participants will learn about effective client retention plans and enhancing client satisfaction through personalized service. This engaging course will teach the importance of fostering client loyalty\, reducing churn\, and driving sustainable business growth. \nDesigned For\nCPAs in industry and public accounting who want to understand the importance of fostering client relationships \nObjectives\nUnderstand the importance of client retention Implement effective client retention strategies \nMajor Subjects\nImportance of client retention Understanding client needs and expectations through client satisfaction surveys and analyzing client feedback Developing effective client retention strategies Fostering client loyalty Handling client complaints and issues through effective complaint resolution \nInstructions\nNone URL:https://sc.cpa/event/ssmg418-26-surgents-max-the-tax-client-retention/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T210820Z LAST-MODIFIED:20250606T043306Z UID:10005385-1782820800-1782820800@sc.cpa SUMMARY:(SSAA542/26) Surgent's Introduction to Forensic Accounting DESCRIPTION:Event Description\nForensic accounting encompasses fraud investigation and prevention\, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness\, to litigation consultant and bankruptcy trustee. As our economy grows more complex\, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however\, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting\, coupled with their investigative skills\, to explain to clients\, courts\, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates\, as well as a host of other services. \nDesigned For\nAccountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables \nObjectives\nUnderstand the various roles and requirements of forensic accountants Recognize the skills that forensic accountants use in fraud investigation\, in bankruptcy proceedings\, and in litigation support roles Understand the formal training and certifications available in forensic accounting \nMajor Subjects\nReview of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa542-26-surgents-introduction-to-forensic-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211416Z LAST-MODIFIED:20250606T043421Z UID:10005386-1782820800-1782820800@sc.cpa SUMMARY:(SSTX591/26) Surgent's Weekly Expert Hour (Original Air Date: 8/19/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nElection used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 Guidance on the ERTC \nInstructions\nNone URL:https://sc.cpa/event/sstx591-26-surgents-weekly-expert-hour-original-air-date-8-19-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211418Z LAST-MODIFIED:20250606T043422Z UID:10005387-1782820800-1782820800@sc.cpa SUMMARY:(SSTX4014/26) Surgent's Review of Form 709 - Gift Tax Return DESCRIPTION:Event Description\nThis course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form. \nDesigned For\nAccounting and Financial Professionals involved in the preparation of individual\, gift\, and information returns \nObjectives\nUnderstand the proper preparation of Form 709 Identify the differing types of gifts\, limits\, and information required on Form 709 \nMajor Subjects\nForm 709\, gift tax reporting\, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end-loaded Section 529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE) \nInstructions\nNone URL:https://sc.cpa/event/sstx4014-26-surgents-review-of-form-709-gift-tax-return/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211420Z LAST-MODIFIED:20250606T043424Z UID:10005388-1782820800-1782820800@sc.cpa SUMMARY:(SSTX635/26) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx635-26-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211421Z LAST-MODIFIED:20250606T043426Z UID:10005389-1782820800-1782820800@sc.cpa SUMMARY:(SSTX447/26) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\nExpand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review\, including consideration of risk management \nMajor Subjects\nReview an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Section 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness. Handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx447-26-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211423Z LAST-MODIFIED:20250606T043427Z UID:10005390-1782820800-1782820800@sc.cpa SUMMARY:(SSTE442/26) 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\nRecognize the many connectors Power Query can work with and how to connect to multiple data sources Understand how to import various types of files and databases \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/sste442-26-surgents-power-query-series-making-a-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211428Z LAST-MODIFIED:20250606T043123Z UID:10005392-1782820800-1782820800@sc.cpa SUMMARY:(SSTX579/26) Surgent's Weekly Expert Hour (Original Air Date: 10/14/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIncrease for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 – Schedule 1\, Schedule 2\, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021 \nInstructions\nNone URL:https://sc.cpa/event/sstx579-26-surgents-weekly-expert-hour-original-air-date-10-14-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211431Z LAST-MODIFIED:20250606T043128Z UID:10005393-1782820800-1782820800@sc.cpa SUMMARY:(SSTX633/26) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act \nInstructions\nNone URL:https://sc.cpa/event/sstx633-26-surgents-weekly-expert-hour-original-air-date-1-20-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211433Z LAST-MODIFIED:20250606T043203Z UID:10005394-1782820800-1782820800@sc.cpa SUMMARY:(SSAA446/26) Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update DESCRIPTION:Event Description\nDue to increasing scrutiny in the employee benefit plan area\, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement.In this course\, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs)\, identifying best practices\, and performing efficient audit engagements. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\nUnderstand the current changes to the rules and regulations associated with 401(k) plans Identify best practices associated with engagement performance Understand the risks associated with a benefit plan audit engagement Avoid common mistakes noted during peer reviews \nMajor Subjects\nKey requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa446-26-surgents-auditing-401k-plans-critical-issues-and-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211434Z LAST-MODIFIED:20250606T043204Z UID:10005395-1782820800-1782820800@sc.cpa SUMMARY:(SSAA405/26) 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\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) Identify the internal controls responsive to accounts payable\, accrued liabilities and debt Understand the risks involved in accounts payable\, accrued liabilities and debt at the assertion level Tailor the audit plan in response to assessed risk of material misstatement Evaluate results from a search for unrecorded liabilities Assess the propriety of accrued estimates Evaluate debt covenant compliance \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/ssaa405-26-surgents-auditing-accounts-payable-accrued-expenses-and-debt/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211436Z LAST-MODIFIED:20250606T043207Z UID:10005396-1782820800-1782820800@sc.cpa SUMMARY:(SSTX407/26) Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\nIdentify the tax and non-tax advantages and disadvantages of LLCs and partnerships Describe how inside and outside basis is affected by liabilities\, recourse and nonrecourse Discuss the impact of cash and property distributions 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 Complete a case study to improve advocacy skills before the IRS \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs\, including loan guarantee issues\, recourse and nonrecourse debt\, the at-risk basis rules\, and new regulations restricting bottom dollar guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner — Understanding the alternatives Step-up in basis issues — How to make the computations and elections Property transactions between the LLC/LLP and its members or partners — Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible; See\, in particular\, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest — holding period\, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision Impact of Soroban Capital Partners LP\, 161 TC No.12 \nInstructions\nNone URL:https://sc.cpa/event/sstx407-26-surgents-advanced-critical-tax-issues-for-limited-liability-companies-and-partnerships/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211438Z LAST-MODIFIED:20250606T043210Z UID:10005397-1782820800-1782820800@sc.cpa SUMMARY:(SSTX540/26) Surgent's How to Settle a Client's Estate DESCRIPTION:Event Description\nFederal estate and gift taxes currently affect few clients\, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts\, communicate a real-world explanation to clients\, and serve\, in some instances\, as an advisor to them. After taking this course\, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\nUnderstand how creditors’ claims impact a beneficiary’s claims Understand the key provisions in a will or trust Understand the duties of an executor or trustee in relation to beneficiaries and other third parties Identify trusts\, wills\, and other documents encountered\, & their uses Understand the stages of an estate administration including costs\, collections\, payment of debts/taxes\, & distribution to beneficiaries Be aware of the duties a fiduciary and members of the estate planning team owe to creditors\, beneficiaries\, and the courts \nMajor Subjects\nIssues involved when settling an estate marshaling of assets\, payment of creditors\, and distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney\, health care directives\, and living wills Why a will is probated\, and on what grounds it may be challenged Comprehensive checklists on how to read a will\, duties of an executor and trustee\, and much more Identification and report of estate assets What to do and what not to do as a fiduciary\, executor\, or trustee duty of care\, investment\, informing\, payment of debts and taxes\, defending a will contest How executors and trustees interact with beneficiaries Elective shares\, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors\, third parties\, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income\, estate\, and inheritance taxes Fiduciary accounting principal and income concepts An introduction to drafting an account\, and why it is relevant Administration of revocable trusts Estate basis reporting \nInstructions\nNone URL:https://sc.cpa/event/sstx540-26-surgents-how-to-settle-a-clients-estate/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211440Z LAST-MODIFIED:20250606T043212Z UID:10005398-1782820800-1782820800@sc.cpa SUMMARY:(SSTE460/26) Surgent's The 10 Must-Know Excel Features DESCRIPTION:Event Description\nTransform your Excel skills with our comprehensive training program\, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP\, to the nuances of data validations and conditional formatting\, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets\, enhancing your reporting skills\, or just looking to boost your productivity\, this session provides the insights and techniques you need to leverage Excel to its fullest potential\, making it an indispensable tool in your professional or personal toolkit. \nDesigned For\nAccounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis \nObjectives\nSelect the most appropriate Excel functions and features for specific tasks\, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis \nMajor Subjects\nUsing Excel tables for efficient data management\, including sorting\, filtering\, and structured references\, to manag; data more effectively Using custom sorting options to organize data in a way that best suits your needs\, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval\, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function\, a versatile tool for calculating data in visible cells\, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing\, crucial for precise budgeting\, expense tracking\, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array\, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry\, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables\, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points\, trends\, and variances\, making data analysis and interpretation more intuitive Introducing PivotTables\, one of the most powerful Excel features\, for summarizing\, analyzing\, and presenting large sets of financial data in a digestible format \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste460-26-surgents-the-10-must-know-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211442Z LAST-MODIFIED:20250606T043214Z UID:10005399-1782820800-1782820800@sc.cpa SUMMARY:(SSAA417/26) Surgent's Accounting for and Auditing Inventory DESCRIPTION:Event Description\nMany entities have inventory on their books. The types of inventory can range from simple resale of goods purchased to more complex inventories that use process costing. This module will discuss accounting for and auditing less complex inventories and provide an overview of issues associated with auditing more complex inventories. Inventory observations were covered in an earlier module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccounting and auditing practitioners at all levels desiring to develop a detailed understanding of inventory accounting. \nObjectives\nRecall the elements of inventory costing Apply inventory valuation methodologies to various types of inventory Determine reserve methodologies for inventory obsolescence Recall issues related to consignment inventory Assess risk and perform audit procedures on less complex inventories \nMajor Subjects\nElements of inventory cost and full-absorption costing Valuation methodologies\, including LIFO\, FIFO\, weighted average\, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories. \nInstructions\nNone URL:https://sc.cpa/event/ssaa417-26-surgents-accounting-for-and-auditing-inventory/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211444Z LAST-MODIFIED:20250606T043218Z UID:10005400-1782820800-1782820800@sc.cpa SUMMARY:(SSAA609/26) Surgent's Finding Errors in Excel Spreadsheets DESCRIPTION:Event Description\nThis intensive two-hour course addresses the critical need for accuracy and efficiency when developing spreadsheets using Microsoft Excel. Recognizing that even minor errors can have significant implications\, this course delves deep into strategies and skills required to detect and correct errors in Excel. By the end of this course\, participants will have a comprehensive understanding of how to efficiently identify and correct errors in Excel spreadsheets\, enhancing their overall productivity and accuracy in their professional roles. \nDesigned For\nAnyone who uses Excel extensively in their work\, especially those involved in financial analysis\, reporting\, auditing\, or any role where accuracy and efficiency in handling Excel spreadsheets are paramount \nObjectives\nApply advanced Excel auditing tools\, such as Trace Precedents\, Trace Dependents\, and the Error Checking feature\, to effectively identify and rectify complex errors in financial spreadsheets Analyze and interpret common error messages and anomalies in Excel\, enabling the ability to diagnose underlying issues in spreadsheet formulas and data inputs Distinguish between different types of Excel errors\, including formula errors\, reference errors\, and logic errors to implement targeted corrective actions for enhanced spreadsheet accuracy and reliability \nMajor Subjects\nCommon Excel errors\, including formula errors\, reference errors\, and logic errors Advanced Excel functions and formulas that are crucial for error detection and data analysis Data validation techniques\, including setting up data validation rules and using conditional formatting to highlight potential inaccuracies Error tracing and auditing tools\, including Trace Precedents\, Trace Dependents\, and the Error Checking tool \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/ssaa609-26-surgents-finding-errors-in-excel-spreadsheets/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211449Z LAST-MODIFIED:20250606T043710Z UID:10005402-1782820800-1782820800@sc.cpa SUMMARY:(SSTX541/26) Surgent's Update on the SECURE 2.0 Act DESCRIPTION:Event Description\nThis course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such\, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes. \nDesigned For\nAny accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act \nObjectives\nUnderstand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients Competently discuss the current state of retirement planning with your accounting and finance clients \nMajor Subjects\nAutomatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2\,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60\, 61\, 62\, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule \nInstructions\nNone URL:https://sc.cpa/event/sstx541-26-surgents-update-on-the-secure-2-0-act/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211450Z LAST-MODIFIED:20250606T043712Z UID:10005403-1782820800-1782820800@sc.cpa SUMMARY:(SSTE455/26) Surgent's Excel for Staff Level 1 - What You Never Learned DESCRIPTION:Event Description\nMost staff accountants learned Excel in college and many others learned Excel on their own; however\, most users never learned the important productivity tips that could help them build spreadsheets more efficiently. This course will teach new and experienced users how to leverage the many productivity tools built within Excel in order to build spreadsheets with maximum effectiveness. \nDesigned For\nAny Excel user that wants to learn the “real” basics of Excel that will increase their productivity \nObjectives\nIdentify all the ways you can select cells and ranges Recall ways to leverage custom number formats Recognize the importance of proper worksheet structure \nMajor Subjects\nNavigating around worksheets Selecting cells and ranges How to use custom number formatting How to leverage Views How to build better formulas with referenced variables and defined names How to quickly format cells with Cell Styles Proper worksheet structure \nInstructions\nNone URL:https://sc.cpa/event/sste455-26-surgents-excel-for-staff-level-1-what-you-never-learned/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211452Z LAST-MODIFIED:20250606T043713Z UID:10005404-1782820800-1782820800@sc.cpa SUMMARY:(SSAA558/26) Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components. \nDesigned For\nProfessionals interested in challenges to revenue recognition under ASC 606 \nObjectives\nRecognize the importance of accurate estimation of variable payments for revenue recognition Determine the effects of contract modifications on revenue recognition Determine appropriate methods for estimating uncertain payment amounts Distinguish between contracts with and without significant financing components Select the appropriate revenue recognition method for a contract modification \nMajor Subjects\nModifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nInstructions\nNone URL:https://sc.cpa/event/ssaa558-26-surgents-asc-606-insights-managing-variable-consideration-and-modifications/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211454Z LAST-MODIFIED:20250606T043715Z UID:10005405-1782820800-1782820800@sc.cpa SUMMARY:(SSAA506/26) Surgent's Why Do They Do It? The Psychology of Fraud DESCRIPTION:Event Description\nThis course will discuss the psychology behind white-collar crime. It will conclude with a conversation with Abby Ellin\, author of Duped. This is the third of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to understand the psychological background of acts of fraud \nObjectives\nRecognize the reasons why fraud is committed by understanding a variety of psychological theories behind it \nMajor Subjects\nThe fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability \nInstructions\nNone URL:https://sc.cpa/event/ssaa506-26-surgents-why-do-they-do-it-the-psychology-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211457Z LAST-MODIFIED:20250606T043717Z UID:10005406-1782820800-1782820800@sc.cpa SUMMARY:(SSTX572/26) Surgent's Tax Research 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 differences between primary and secondary sources\, and detailing the steps in the tax research process. \nDesigned For\nCPAs\, Controllers\, Accountants\, Tax Practitioners\, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\nDescribe the different levels of authority in tax law Differentiate between the different types of administrative authority in tax law Identify the different courts that hear cases involving tax law Illustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings Identify the circumstances when a client may want to consider requesting a private letter ruling Differentiate between primary and secondary pieces of authority Illustrate the steps to the tax research process and the parts of a tax research memorandum \nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citatio; Citing other primary authority Private letter ruling; Primary vs. secondary authorit; Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx572-26-surgents-tax-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211458Z LAST-MODIFIED:20250606T043718Z UID:10005407-1782820800-1782820800@sc.cpa SUMMARY:(SSOT410/26) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\nIdentify the most common legal issues arising in the business context State the general legal rules applicable to business situations Recognize the role that accountants can play in identifying and resolving legal problems Identify compliance aspects of different entity types \nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot410-26-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211506Z LAST-MODIFIED:20250606T043722Z UID:10005409-1782820800-1782820800@sc.cpa SUMMARY:(SSTX433/26) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMost of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\nUnderstand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business\, its investors\, and related businesses and individuals \nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx433-26-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211508Z LAST-MODIFIED:20250606T043725Z UID:10005410-1782820800-1782820800@sc.cpa SUMMARY:(SSTX670/26) Surgent's Weekly Expert Hour (Original Air Date: 10/17/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe 4-part test to determine R&D tax credit eligibility A discussion of FSA\, HSA\, and DCB accounts IRS taxation rules related to insurance policies \nInstructions\nNone URL:https://sc.cpa/event/sstx670-26-surgents-weekly-expert-hour-original-air-date-10-17-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211512Z LAST-MODIFIED:20250606T043729Z UID:10005412-1782820800-1782820800@sc.cpa SUMMARY:(SSTX449/26) Surgent's Tax Reporting for Executive Compensation DESCRIPTION:Event Description\nThis comprehensive course delves into the intricate world of executive compensation\, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs)\, as well as the tax treatment and reporting requirements for restricted stock awards\, stock appreciation rights (SARs)\, phantom stock plans\, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation\, common tax reporting errors to avoid\, and strategies for handling extensions\, estimated taxes\, and increased IRS scrutiny. \nDesigned For\nAccounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensation \nObjectives\nUnderstand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements Describe the tax treatment and reporting procedures for restricted stock awards Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options Discuss the taxation and reporting considerations for phantom stock plans Explain the tax benefits\, reporting procedures\, and participant eligibility for employee stock purchase plans (ESPPs) Understand the tax consequences and reporting requirements of stock bonus plans Outline the tax incentives\, contribution limits\, and reporting procedures for employee stock ownership plans (ESOPs) Interpret and analyze the tax forms and schedules used for reporting executive compensation Recognize and prevent common tax reporting errors associated with executive compensation plans Formulate strategies for stock sale reporting\, estimated taxes\, filing deadlines and extensions\, and state taxation \nMajor Subjects\nNonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx449-26-surgents-tax-reporting-for-executive-compensation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211514Z LAST-MODIFIED:20250606T043731Z UID:10005413-1782820800-1782820800@sc.cpa SUMMARY:(SSAA514/26) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa514-26-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T081612 CREATED:20250605T211516Z LAST-MODIFIED:20250606T043805Z UID:10005414-1782820800-1782820800@sc.cpa SUMMARY:(SSTE438/26) Surgent's Power Query Series: Use Cases DESCRIPTION:Event Description\nThis course presents five use cases for specific data issues a user may encounter in Power Query (Excel version). Through hands-on examples\, users are guided through the process of overcoming each of these issues.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 tenth 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\nUnderstand five specific data issues that may come up in the data cleaning process\, and how to solve them \nMajor Subjects\nRemoving unwanted characters from a data set All data appears in one column Two categories appear in one column Extracting useful information from inconsistent data (Text Analytics) Have a sub-header that is in a row and should be in a column Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste438-26-surgents-power-query-series-use-cases/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR