BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.19//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T233014Z LAST-MODIFIED:20250401T041210Z UID:10004782-1751284800-1751284800@sc.cpa SUMMARY:(SSTX167/25) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nThe Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers. \nDesigned For\nTax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2023 and later \nObjectives\nAdvise individual clients on tax changes and opportunities in 2023 and after \nMajor Subjects\nImpact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses\, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits \nInstructions\nNone URL:https://sc.cpa/event/sstx167-25-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232917Z LAST-MODIFIED:20250401T043216Z UID:10004781-1751284800-1751284800@sc.cpa SUMMARY:(SSAA246/25) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 9/28/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa246-25-surgents-monthly-accounting-and-auditing-update-original-air-date-9-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232914Z LAST-MODIFIED:20250401T053321Z UID:10004780-1751284800-1751284800@sc.cpa SUMMARY:(SSAA168/25) Surgent's Controllership Skills Update: Mergers\, Acquisitions\, and Alliances DESCRIPTION:Event Description\nMergers\, acquisitions\, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However\, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition\, sale\, formation of an alliance\, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics\, it includes discussions on the impact of taxes\, corporate structures to manage M&A and internal venture capital\, strategic spin-offs/splits\, issues concerning goodwill\, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs\, this brief session is aimed at renewing and expanding participants’ existing skills\, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nRecognize the unique role of financial professionals in a potential transaction Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances Identify the potential pitfalls Be knowledgeable of the skills required for successful transactions Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills \nMajor Subjects\nRecent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results \nInstructions\nNone URL:https://sc.cpa/event/ssaa168-25-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232912Z LAST-MODIFIED:20250401T044822Z UID:10004779-1751284800-1751284800@sc.cpa SUMMARY:(SSAA186/25) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the filing deadline for Form 8-K triggering events Identify triggering events that require the filing of a Form 8-K Recognize overall disclosure requirements for a Form 8-K \nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-25-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232907Z LAST-MODIFIED:20250401T054115Z UID:10004778-1751284800-1751284800@sc.cpa SUMMARY:(SSAA135/25) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting and attestation practitioners at all levels in both public accounting and business and industry\, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of\, including an update on peer review and audit quality. \nDesigned For\nAccounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Recall and apply guidance from ASC Topic 842\, Leases Understand SAS Nos. 142 and 145 Identify other important A&A practice matters to be aware of Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, the PCC Update\, and items on the FASB’s Technical Agenda Leases Topic 842 Review of SAS No. 142 Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa135-25-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232810Z LAST-MODIFIED:20250401T040023Z UID:10004777-1751284800-1751284800@sc.cpa SUMMARY:(SSTX253/25) Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDetails of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit 2020 and 2021 legislation Medicare plans\, parts\, and costs \nInstructions\nNone URL:https://sc.cpa/event/sstx253-25-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232808Z LAST-MODIFIED:20250401T045520Z UID:10004776-1751284800-1751284800@sc.cpa SUMMARY:(SSMG123/25) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course; \nMajor Subjects\nDifferences between planning and budgeting The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg123-25-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232716Z LAST-MODIFIED:20250401T051125Z UID:10004775-1751284800-1751284800@sc.cpa SUMMARY:(SSTX145/25) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\nAnalyze how basis in an ownership interest in a pass-through entity is established Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk Define passive activities under Section 469 and exceptions to the passive loss rules Discuss when and how aggregation of activities should be used to avoid the passive loss rules Analyze Sect 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact Use case studies to reinforce the learning objectives \nMajor Subjects\nThe Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx145-25-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232714Z LAST-MODIFIED:20250401T051123Z UID:10004774-1751284800-1751284800@sc.cpa SUMMARY:(SSAA151/25) Surgent's Accounting Principle Changes DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250\, Accounting Changes and Error Corrections. \nDesigned For\nAccounting professionals \nObjectives\nList the different types of accounting changes and how they affect an entity’s financial statements Differentiate between the requirements for the different types of accounting changes Identify disclosure requirements related to changes in accounting principles \nMajor Subjects\nAn overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle\, changes in accounting estimates\, and changes in reporting entity The ASUs that have affected ASC topics over the last few years \nInstructions\nNone URL:https://sc.cpa/event/ssaa151-25-surgents-accounting-principle-changes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232710Z LAST-MODIFIED:20250401T030333Z UID:10004773-1751284800-1751284800@sc.cpa SUMMARY:(SSAA138/25) Surgent's Accounting Changes and Error Corrections DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity’s financial statements. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250\, Accounting Changes and Error Corrections. \nDesigned For\nPractitioners who want to better understand FASB ASC Topic No 250\, Accounting Changes and Error Corrections \nObjectives\nList the different types of accounting changes;and how they affect an entity’s financial statements Differentiate between the requirements for the different types of accounting changes Identify the steps involved in the required assessment for a correction of an error Differentiate between the iron curtain and rollover methods for quantifying a correction of an error Recognize the different types of restatements required as a result of accounting changes \nMajor Subjects\nFASB ASC Topic No 250\, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity; \n\nInstructions\nNone URL:https://sc.cpa/event/ssaa138-25-surgents-accounting-changes-and-error-corrections/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232709Z LAST-MODIFIED:20250401T033309Z UID:10004772-1751284800-1751284800@sc.cpa SUMMARY:(SSAA211/25) Surgent's Annual FASB Update and Review DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting\, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues\, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry\, as well as controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nBe aware of recent private company standard setting activities Review the latest FASB Accounting Standards Updates (ASUs) Understand the new lease accounting guidance found in Topic 842\, Leases Recall key provisions of recently issued FASB Updates \nMajor Subjects\nPrivate company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842\, Leases ASC 326: CECL \nInstructions\nNone URL:https://sc.cpa/event/ssaa211-25-surgents-annual-fasb-update-and-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232708Z LAST-MODIFIED:20250401T041414Z UID:10004771-1751284800-1751284800@sc.cpa SUMMARY:(SSAA199/25) 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/ssaa199-25-surgents-why-do-they-do-it-the-psychology-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232614Z LAST-MODIFIED:20250401T033608Z UID:10004770-1751284800-1751284800@sc.cpa SUMMARY:(SSTX225/25) Surgent's Maximizing Your Social Security Benefits DESCRIPTION:Event Description\nThe leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\nIdentify who is entitled to retirement benefits and in what amounts Summarize the factors one must consider in determining when to take benefits Discuss the taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies \nMajor Subjects\nRetirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them\, their spouses\, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Looking forward: Are changes ahead? \nInstructions\nNone URL:https://sc.cpa/event/sstx225-25-surgents-maximizing-your-social-security-benefits/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232607Z LAST-MODIFIED:20250401T042525Z UID:10004769-1751284800-1751284800@sc.cpa SUMMARY:(SSAA258/25) Surgent's Performing a Compilation Engagement Under AR-C Section 80 DESCRIPTION:Event Description\nBe the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff\, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to compilations\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to compilation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nIdentify differences in engagements performed under the SSARS Recall general requirements for all SSARS engagements Identify requirements for compilation engagements under AR-C Section 80 \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80 \nInstructions\nNone URL:https://sc.cpa/event/ssaa258-25-surgents-performing-a-compilation-engagement-under-ar-c-section-80/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232605Z LAST-MODIFIED:20250401T042523Z UID:10004768-1751284800-1751284800@sc.cpa SUMMARY:(SSAA292/25) Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements DESCRIPTION:Event Description\nWhen auditors perform attestation engagements and reviews of financial statements under the Yellow Book\, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yellow Book performance and reporting requirements for attestation engagements and reviews of financial statements. \nDesigned For\nYellow Book auditors \nObjectives\nObtain a thorough working knowledge of the requirements for performing and reporting on Yellow Book attestation engagements and reviews of financial statements Understand how the Yellow Book requirements relate to the AICPA requirements for attestation engagements and reviews of financial statements \nMajor Subjects\nHow Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements \nInstructions\nNone URL:https://sc.cpa/event/ssaa292-25-surgents-the-yellow-book-performance-and-reporting-requirements-for-attestation-engagements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232516Z LAST-MODIFIED:20250401T035819Z UID:10004767-1751284800-1751284800@sc.cpa SUMMARY:(SSTX274/25) Surgent's Weekly Expert Hour (Original Air Date: 6/03/21) 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\nA detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21\, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance \nInstructions\nNone URL:https://sc.cpa/event/sstx274-25-surgents-weekly-expert-hour-original-air-date-6-03-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232514Z LAST-MODIFIED:20250401T050720Z UID:10004766-1751284800-1751284800@sc.cpa SUMMARY:(SSET104/25) Surgent's Ethical Considerations for the CPA DESCRIPTION:Event Description\nCPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course\, which focuses on key components of the AICPA Code of Professional Conduct\, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice\, including practical examples of potential ethical dilemmas that practitioners may encounter\, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit. \nDesigned For\nAll CPAs \nObjectives\nUnderstand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative\, emotional\, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation Understand CPA Independence issues and professional conduct \nMajor Subjects\nExamine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics\, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public\, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples \nInstructions\nNone URL:https://sc.cpa/event/sset104-25-surgents-ethical-considerations-for-the-cpa/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232511Z LAST-MODIFIED:20250401T035914Z UID:10004765-1751284800-1751284800@sc.cpa SUMMARY:(SSTX121/25) Surgent's Individual Income Tax Update DESCRIPTION:Event Description\nThis highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your individual tax clients and implement tax-savings ideas that will serve their ever-evolving needs. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFT4. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\nUnderstand strategies and tactics to use in light of new legislation Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nTimely coverage of breaking tax legislation Residency and domicile Selling a principal residence\, including tax planning strategies Real Estate professional requirements New Form 1099-K reporting requirements Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more \nInstructions\nNone URL:https://sc.cpa/event/sstx121-25-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232510Z LAST-MODIFIED:20250401T050314Z UID:10004764-1751284800-1751284800@sc.cpa SUMMARY:(SSTX257/25) Surgent's Weekly Expert Hour (Original Air Date: 12/02/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nYear-end tax planning considerations (as of 12/02/21) News Release 2021-217 News Release 2021-215 OSHA’s proposed COVID-19 Vaccination and Testing Emergency Temporary Standard \nInstructions\nNone URL:https://sc.cpa/event/sstx257-25-surgents-weekly-expert-hour-original-air-date-12-02-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232508Z LAST-MODIFIED:20250401T045615Z UID:10004763-1751284800-1751284800@sc.cpa SUMMARY:(SSMG101/25) Surgent's Microsoft 365: Exploring Useful Excel Functions DESCRIPTION:Event Description\nThis course is a one-lesson intermediate level course that guides you through using the Quick Analysis feature to quickly insert row and column totals and creating formulas using Financial\, Date & Time\, Math & Trig\, Statistical\, Lookup & Reference\, Database\, Text\, and Logical functions. The functions covered in this course are the:•IRR\, NPV\, FV\, PV\, PMT\, SLN\, SYD\, and DB Financial functions;•NOW\, TODAY\, DATE\, MONTH\, DAY\, YEAR\, TIME\, HOUR\, MINUTE\, SECOND\, WEEKDAY\, and NETWORKDAYS Date & Time functions;•SUM\, RAND\, SQRT\, and ROUND Math & Trig functions;•AVERAGE\, MAX\, MIN\, COUNT\, MEDIAN\, MODE.SNGL\, and LARGE Statistical functions;•VLOOKUP\, HLOOKUP\, and FORMULATEXT Lookup & Reference functions;•DSUM\, DCOUNT\, DAVERAGE\, DMIN\, and DMAX Database functions;•PROPER\, SUBSTITUTE\, and LOWER Text functions; and•IF\, AND\, and IFNA Logical functions. \nDesigned For\nUsers experienced with using Microsoft 365: Excel in the Windows operating system environment\, or experienced Excel users switching from earlier versions of Excel. \nObjectives\nIdentify multiple ways to create a formula using one or more functions Select Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Select Date & Time functions to insert date and time components Select Math & Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places Select Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Select Lookup & Reference functions to find specific data and document worksheet formulas Select specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Select Text functions to improve worksheet appearance Select Logical functions to perform calculations based on one or more tests \nMajor Subjects\nMultiple ways to create a formula using one or more functions Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Date & Time functions to insert date and time components Math Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Lookup & Reference functions to find specific data and document worksheet formulas Specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Text functions to improve worksheet appearance Logical functions to perform calculations based on one or more tests \nInstructions\nNone URL:https://sc.cpa/event/ssmg101-25-surgents-microsoft-365-exploring-useful-excel-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232416Z LAST-MODIFIED:20250401T050326Z UID:10004762-1751284800-1751284800@sc.cpa SUMMARY:(SSOT135/25) Surgent's Current Developments and Best Practices for Today's CFOs and Controllers DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the organization’s success. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand they need the best skills to motivate\, manage\, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the good of the organization. This reality has proven to be even more true with the advent of COVID-19. This course is designed to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade\, and also redesigned to concentrate on what we have learned from the pandemic. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals Understand how domestic and global economic conditions could impact the organization Lead the organization into the rapidly changing decade Apply what we have learned from the COVID-19 pandemic for a positive impact on the organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Expense control that works. Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Metrics and benchmarking Improving bank relationships and borrowing \nInstructions\nNone URL:https://sc.cpa/event/ssot135-25-surgents-current-developments-and-best-practices-for-todays-cfos-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232414Z LAST-MODIFIED:20250401T045308Z UID:10004761-1751284800-1751284800@sc.cpa SUMMARY:(SSOT118/25) 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\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) 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) 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. 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 Understand the prohibition on retaliation in the workplace\, including examples Understand bystander intervention\, including practical tools employees could use to engage in bystander intervention Understand the responsibilities of supervisory and managerial employees in the prevention of workplace harassment (including sexual harassment) and retaliation \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/ssot118-25-surgents-new-york-avoiding-harassment-and-discrimination-in-the-workplace/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232411Z LAST-MODIFIED:20250401T033116Z UID:10004760-1751284800-1751284800@sc.cpa SUMMARY:(SSAA271/25) Surgent's Hot Topics Related to ASC 606 DESCRIPTION:Event Description\nWhile the effective date for ASC 606 is past for most entities\, the challenges of applying the new revenue recognition guidance will undoubtedly continue for a while. In this course\, we’ll review both issued and proposed ASUs related to ASC 606 and review the disclosure requirements for non-public business entities under ASC 606. Next\, as many entities made changes to their policies and approaches to revenue recognition as a result of COVID-19\, we’ll review some of the common accounting challenges that companies face as a result of these changes. Lastly\, we’ll explore ways that many companies have improved their revenue recognition process as a result of ASC 606 adoption. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall recent FASB updates related to ASC 606 Recall the disclosure requirements for non-public business entities related to ASC 606 Identify potential changes in the application of ASC 606 related to COVID-19 \nMajor Subjects\nNew and proposed FASB ASUs related to ASC 606 ASC 606 disclosure requirements and examples for non-public business entities Impact of applying ASC 606 due to COVID-19 \nInstructions\nNone URL:https://sc.cpa/event/ssaa271-25-surgents-hot-topics-related-to-asc-606/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232409Z LAST-MODIFIED:20250401T051509Z UID:10004759-1751284800-1751284800@sc.cpa SUMMARY:(SSTE124/25) 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/sste124-25-surgents-power-query-series-making-a-connection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053530 CREATED:20250331T232319Z LAST-MODIFIED:20250401T044810Z UID:10004758-1751284800-1751284800@sc.cpa SUMMARY:(SSAA215/25) Surgent's GAAP Hot Topics - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations\, revenue recognition principles\, and leasing transactions. This course also addresses topics such as goodwill impairment\, segment reporting\, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections. \nDesigned For\nFinancial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP \nObjectives\nRecognize financial statement disclosures related to business combinations List the five steps involved in the new revenue recognition model Determine whether an arrangement contains a lease Identify the recognition requirements related to goodwill Identify key characteristics of operating segments Distinguish between software that is considered internal-use and not considered internal-use Differentiate between the requirements for the different types of accounting changes Recognize examples of different types of non-GAAP financial measures \nMajor Subjects\nAn overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations\, revenue recognition principles\, and leasing transfers Goodwill impairment\, segment reporting\, and how to account for software Requirements related to accounting changes and error corrections \nInstructions\nNone URL:https://sc.cpa/event/ssaa215-25-surgents-gaap-hot-topics-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053531 CREATED:20250331T232316Z LAST-MODIFIED:20250401T044718Z UID:10004757-1751284800-1751284800@sc.cpa SUMMARY:(SSAA141/25) Surgent's Annual Accounting Update DESCRIPTION:Event Description\nDesigned for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU No. 2016-02\, the FASB’s new lease accounting standard; hot topics related to ASC 606; and a review of ASC 326\, the soon-to-be-effective guidance on credit losses. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent accounting pronouncements and other standard setting activities \nObjectives\nBe aware of recent private company standard setting activities Review recently issued FASB Accounting Standards Updates Understand the new lease standard Recall hot topics related to applying ASC 606 Recall the basics of accounting for credit losses under ASC 326 \nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates Revenue recognition Leases Credit losses \nInstructions\nNone URL:https://sc.cpa/event/ssaa141-25-surgents-annual-accounting-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053531 CREATED:20250331T232314Z LAST-MODIFIED:20250401T053324Z UID:10004756-1751284800-1751284800@sc.cpa SUMMARY:(SSAA249/25) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 12/28/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa249-25-surgents-monthly-accounting-and-auditing-update-original-air-date-12-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053531 CREATED:20250331T232313Z LAST-MODIFIED:20250401T050630Z UID:10004755-1751284800-1751284800@sc.cpa SUMMARY:(SSTX315/25) Surgent's Weekly Expert Hour (Original Air Date: 6/30/22) 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\nSection 754 Section 734(b) and §743(b) Adjustments Charitable contributions and commodities R&D tax credits \nInstructions\nNone URL:https://sc.cpa/event/sstx315-25-surgents-weekly-expert-hour-original-air-date-6-30-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053531 CREATED:20250331T232311Z LAST-MODIFIED:20250401T035829Z UID:10004754-1751284800-1751284800@sc.cpa SUMMARY:(SSOT126/25) Surgent's Public Speaking and Presentation Skills DESCRIPTION:Event Description\nGerald Ford once said that “[n]othing in life is more important that the ability to communicate effectively.” Public speaking remains a centuries-old skill that allows individuals to effectively communicate both at a personal and professional level. The benefits of good public speaking run long\, whether it be the ability to persuade others\, lead a team\, or encourage critical thinking.This course is designed to refresh and refine speaking skills for professionals. Through this webinar\, participants will gain a better understanding of the core skills of how to communicate effectively in groups – big or small. The webinar is intended to help those who already speak in public better improve their skills\, while at the same time teaching more novice speakers how to approach a task that so many professionals dread – speaking in front of others. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve public speaking \nObjectives\nUnderstand strategies to harness public speaking anxiety Be familiar with the three elements of effective persuasion Differentiate the three styles of speech Explore using storytelling to improve presentations Review strategies to improve the pace of your speech Recognize the role of volume and pace Understand how best to use pauses; Recognize when and how to use visual aids Master the Three P’s of public speaking \nMajor Subjects\nHow experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation \nInstructions\nNone URL:https://sc.cpa/event/ssot126-25-surgents-public-speaking-and-presentation-skills/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260408T053531 CREATED:20250331T232132Z LAST-MODIFIED:20250401T035522Z UID:10004753-1751284800-1751284800@sc.cpa SUMMARY:(SSTX151/25) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\nDistinguish a pure residence from a mixed-use residence and how Sect 280A applies Discuss the application of Sect 280A to a vacation home that is also rented out during part of the year Identify the issues related to the use of the residence as a home office \nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx151-25-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR