BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.20//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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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:20260410T135344 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232121Z LAST-MODIFIED:20250401T031301Z UID:10004752-1751284800-1751284800@sc.cpa SUMMARY:(SSMG124/25) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Many organizations spend huge amounts of money and effort at planning\, forecasting\, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also\, there is a lack of uniform accountability throughout the organization. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking\, through medium-term planning\, through the annual budget\, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan\, it is also a management course in that it will discuss the political aspects of planning. \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 and inhibit change 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 Building change into the planning process 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/ssmg124-25-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232115Z LAST-MODIFIED:20250401T044424Z UID:10004751-1751284800-1751284800@sc.cpa SUMMARY:(SSTE101/25) Surgent's Anatomy of a Ransomware Event and Incident Response DESCRIPTION:Event Description\nThe past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks\, but there is little understanding of how they occur\, how a response is undertaken\, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event. \nDesigned For\nAnyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses \nObjectives\nAvoid common mistakes regarding ransomware events Identify and respond to a ransomware incident \nMajor Subjects\nWhat is ransomware? The growing threat of ransomware & statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise \nInstructions\nNone URL:https://sc.cpa/event/sste101-25-surgents-anatomy-of-a-ransomware-event-and-incident-response/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232012Z LAST-MODIFIED:20250401T035413Z UID:10004750-1751284800-1751284800@sc.cpa SUMMARY:(SSAA265/25) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Prepare to implement the new Yellow Book in an effective and efficient manner Save time by understanding what the new Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa265-25-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232011Z LAST-MODIFIED:20250401T043820Z UID:10004749-1751284800-1751284800@sc.cpa SUMMARY:(SSTX233/25) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation “tailor-made” for CPAs who either work for or represent construction contractors. \nDesigned For\nCPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income \nObjectives\nRecognize the impact recent tax legislation has had on the construction industry Identify when the cash method of accounting may be used for long-term contracts Recall the authoritative source of the Internal Revenue Code (IRC) impacting the construction industry in general and long-term contracts in particular Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction State how a contractor qualifies for the small contractor exemption and the advantages it presents the contractor Recognize the different methods of income recognition from long-term contracts available when the contractor qualifies for the small contractor exemption Identify the qualifications for the 10 percent deferral election Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts Recognize the five basic rules concerning cost allocation for tax purposes Recognize how the alternative minimum tax impacts the construction industry Identify ways to reduce the impact of the alternative minimum tax Recognize the issues involved with the look-back provisions Recognize the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry Recognize the key provisions of FIN 48 and how it specifically impacts the construction industry Identify the most commonly missed tax strategies for contractors \nMajor Subjects\nThe impact of recent legislation on the construction industry How to qualify for the small contractor exemption and its advantages to the taxpayer Options available to the small contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Sect 460 and large contractors How uninstalled materials impact taxation of contractors How the look-back rules impact contractors How the 10 percent method can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx233-25-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232009Z LAST-MODIFIED:20250401T041611Z UID:10004748-1751284800-1751284800@sc.cpa SUMMARY:(SSTX110/25) Surgent's The Inflation Reduction Act's Changes to Auto and Energy-Related Tax Credits DESCRIPTION:Event Description\nThe Inflation Reduction Act (IRA) contains many changes to auto and energy-related credits as well as new credits and old credits that have been renamed. For instance\, did you know that the IRA brings back a credit for installation of electric car chargers? Many if not most of these credits reduce the cost of individual- and business-related expenses. As a result of the changes brought about by the IRA\, tax advisors have a full set of new and reformed credits to understand and explain to their clients.This program covers the mechanics of all the new and revised energy-related credits clients will be asking about\, such as credits related to personal autos\, energy-efficient commercial vehicles\, and household-related utilities and improvements. It will cover the new IRA changes related to electric car credits in detail\, including the transition rules applying to clean vehicles purchased after the IRA’s August 16\, 2022 enactment and their subsequent application in 2023 and thereafter. After attending\, practitioners will be able to effectively advise their individual and business clients about these newly available money-saving opportunities. Don’t miss this chance to clearly enhance your practice. \nDesigned For\nAccounting and finance professionals who need to advise clients on these new credits \nObjectives\nBe familiar with all aspects of the credits emanating from the IRA Advise clients regarding individual and business planning related to these credits \nMajor Subjects\nThe Energy-Efficient Home Improvement Credit Residential Clean Energy Credit The Alternative Fuel Vehicle Refueling Property Credit Comparison of Section 25C and Section 25D credits Changes to the Section 179D deduction Prevailing wage and apprenticeship requirements The new Energy Efficient Home Credit The Clean Vehicle Credit The Previously Owned Clean Vehicle Credit The Qualified Commercial Clean Vehicle Credit Application of written binding contracts Transfers of certain credits to an unrelated transferee Increase in Research Credit against payroll tax for small businesses What special rules apply to auto credits purchased after enactment How a purchaser of an energy-efficient auto claims the credit Transition rule for vehicles purchased before August 16\, 2022 \nInstructions\nNone URL:https://sc.cpa/event/sstx110-25-surgents-the-inflation-reduction-acts-changes-to-auto-and-energy-related-tax-credits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T232005Z LAST-MODIFIED:20250401T042219Z UID:10004747-1751284800-1751284800@sc.cpa SUMMARY:(SSTX281/25) Surgent's Weekly Expert Hour (Original Air Date: 1/14/21) 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\nThe second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers \nInstructions\nNone URL:https://sc.cpa/event/sstx281-25-surgents-weekly-expert-hour-original-air-date-1-14-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231915Z LAST-MODIFIED:20250401T034417Z UID:10004746-1751284800-1751284800@sc.cpa SUMMARY:(SSTE116/25) Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization DESCRIPTION:Event Description\nA data-driven culture can only occur when there is collaboration\, communication\, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com\, also known as the Power BI Service\, a software as a service available on the Power Platform.This one-hour course will demonstrate the capabilities of Power BI.com as your company continues its journey to becoming a data-driven organization. \nDesigned For\nAnyone who wants to continue their data analytics journey with Power BI.com \nObjectives\nRecognize how to publish to PBI Service from the desktop Understanding workspaces and dashboards in the service Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers) Understand administration of the Power BI service with the goal of data democratization \nMajor Subjects\nDemonstration of publishing from the desktop to the service Demonstration of workspaces; who has access\, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights\, questions and answers\, and what you can pin Demonstration of sharing content: analyze in Excel\, apps\, and dataflows Demonstration of administrative settings in the service: security\, data access\, and data quality \nInstructions\nNone URL:https://sc.cpa/event/sste116-25-surgents-power-bi-com-empowering-collaborative-data-analytics-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231908Z LAST-MODIFIED:20250401T042515Z UID:10004745-1751284800-1751284800@sc.cpa SUMMARY:(SSTX293/25) Surgent's Weekly Expert Hour (Original Air Date: 10/01/20) 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\nPPP loan forgiveness update (as of 10/01/20) Identity Protection PIN (IP PIN) Late filing penalties and small partnership relief (as of 10/01/20) FFCRA DOL FAQs 91 through 103 \nInstructions\nNone URL:https://sc.cpa/event/sstx293-25-surgents-weekly-expert-hour-original-air-date-10-01-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231812Z LAST-MODIFIED:20250401T035824Z UID:10004744-1751284800-1751284800@sc.cpa SUMMARY:(SSAA174/25) Surgent's Audit Quality and Peer Review Update DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa174-25-surgents-audit-quality-and-peer-review-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231614Z LAST-MODIFIED:20250401T035619Z UID:10004742-1751284800-1751284800@sc.cpa SUMMARY:(SSAA230/25) Surgent's IA Module 6 -- Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials DESCRIPTION:Event Description\nWhile risk assessment and planning lay the foundation for IA engagement programs\, it is the effective execution of the program that ultimately determines the success of the IA activity in serving and adding value to its stakeholders. The results of IA engagements are derived from the critical fieldwork processes initiated and completed by audit teams and the underlying documentation developed\, gathered\, and maintained in support thereof. Internal Auditors must possess sound technical\, analytical\, organizational\, and communication skills to effectively discharge their duties as key relied-upon assurance professionals for organizations. This course provides an in-depth conceptual and practical application bridge linking crucial fieldwork fundamentals with workpaper preparation and documentation essentials in promotion and development of these vital skill areas for IAs. \nDesigned For\nInternal audit (IA) professionals at all levels\, including consultants providing IA outsourcing\, co-sourcing and/or related services and external auditors providing IA services and/or who coordinate coverage with and place reliance on the work of IAs. \nObjectives\nClarify the major types and nature of IA fieldwork and the reliance expectations of stakeholders thereto Expand knowledge of core audit fieldwork concepts and practical application skills development Strengthen foundational IA technical\, analytical\, organizational\, and communication skills required on the job Apply effective workpaper preparation and self-review techniques Identify opportunities for enhancing workpaper/documentation effectiveness and efficiencies \nMajor Subjects\nFieldwork fundamentals\, including a discussion of the following: Types and nature of fieldwork Technical skills development Compliance testing of internal controls Substantive testing of accounts/balances IT/Cyber Security control reviews/testing Audit sampling fundamentals: Statistical/Non-Statistical Audit evidence and evidence gathering techniques Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues Time management\, organization\, and communication skills development Workpaper preparation and documentation basics\, including best practice techniques\, and workpaper self-review \nInstructions\nNone URL:https://sc.cpa/event/ssaa230-25-surgents-ia-module-6-internal-audit-ia-fieldwork-fundamentals-and-documentation-essentials/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231609Z LAST-MODIFIED:20250401T022229Z UID:10004741-1751284800-1751284800@sc.cpa SUMMARY:(SSTX126/25) 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/sstx126-25-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260410T135344 CREATED:20250331T231522Z LAST-MODIFIED:20250401T040620Z UID:10004740-1751284800-1751284800@sc.cpa SUMMARY:(SSTX258/25) Surgent's Weekly Expert Hour (Original Air Date: 12/09/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe IRS issues guidance on the retroactive termination of the ERC Notice 2021-65 The IRS signals when limited liability company member income may be subject to self-employment tax HSAs DOL requires 401(k) and defined contribution plans to give participants lifetime income estimates \nInstructions\nNone URL:https://sc.cpa/event/sstx258-25-surgents-weekly-expert-hour-original-air-date-12-09-21/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR