BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032401Z CREATED:20260807T032400Z LAST-MODIFIED:20260807T032401Z UID:10007082-1814356800-1814356800@sc.cpa SUMMARY:(SSOT122/27) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\n\nRecognize the elements required to create a valid contract\n Understand common techniques to enforce a contract\n Be well versed in the rules of contract interpretation\n Understand defenses used to prevent contract enforcement\n Explain remedies that are available to a party enforcing a contract\n\nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot122-27-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032531Z CREATED:20260807T032531Z LAST-MODIFIED:20260807T032531Z UID:10007084-1814356800-1814356800@sc.cpa SUMMARY:(SSTX222/27) Surgent's Purchase and Sale of a Residence: Critical Tax Issues DESCRIPTION:Event Description\nMany clients end up selling one or more residences during their lifetimes. Tax practitioners must be aware of the tax rules that relate to such sales in order to assist their clients regarding these sales. This program provides general tax practitioners with the tax rules they need to know to help their clients when they sell a personal residence. This program is a comprehensive survey of the various tax issues associated with the sale of a residence. \nDesigned For\nAny tax professional who will be advising clients regarding the sale or other disposition of a residence \nObjectives\n\nExplain and implement the tax rules relating to the sale of a residence \n\nMajor Subjects\nGeneral rules relating to the sale of a residence under Section 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated\, divorced\, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home \nInstructions\nNone URL:https://sc.cpa/event/sstx222-27-surgents-purchase-and-sale-of-a-residence-critical-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032713Z CREATED:20260807T032713Z LAST-MODIFIED:20260807T032713Z UID:10007086-1814356800-1814356800@sc.cpa SUMMARY:(SSTX110/27) Surgent's Adapting to OBBBA Changes: A Strategic Review DESCRIPTION:Event Description\nAccounting and finance practitioners are continually asked for strategic planning advice. In this course\, we will cover topics that will make clients\, and their advisors\, tax smart and tax prepared for the coming year and beyond.This program is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting both individual and business clients. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nBusiness losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care-related issues Family and medical leave Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx110-27-surgents-adapting-to-obbba-changes-a-strategic-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032720Z CREATED:20260807T032719Z LAST-MODIFIED:20260807T032720Z UID:10007087-1814356800-1814356800@sc.cpa SUMMARY:(SSOT126/27) Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services DESCRIPTION:Event Description\nOne of the most difficult things for any Client Advisory Services (CAS) professional to learn is how to communicate financial information to non-financial people. To be successful\, it’s crucial to master this skill\, as we frequently explain accounting jargon to those unfamiliar with the field. In this course\, we will explore how to properly communicate with stakeholders\, including investors\, clients\, boards of directors\, and even other departments. We will explore biases that people have when viewing financial information and even how to make sure we keep our message on point. If you are looking to move up in the financial services world\, this course is a must for you. \nDesigned For\nAccounting and finance professionals looking to communicate more effectively and advance in their companies \nObjectives\n\nState the accountant’s role within a company \n Recognize how different stakeholders view financial statements\n Identify how to focus on just the key points when reporting financial results\n\nMajor Subjects\nCommunicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study \nInstructions\nNone URL:https://sc.cpa/event/ssot126-27-surgents-communicating-financial-results-to-stakeholders-a-guide-for-client-advisory-services/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032723Z CREATED:20260807T032722Z LAST-MODIFIED:20260807T032723Z UID:10007088-1814356800-1814356800@sc.cpa SUMMARY:(SSTX194/27) Surgent's Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n \n \n \n\nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx194-27-surgents-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032726Z CREATED:20260807T032726Z LAST-MODIFIED:20260807T032726Z UID:10007089-1814356800-1814356800@sc.cpa SUMMARY:(SSAA257/27) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nASC 606 is now just revenue recognition. Its time as a new standard has passed. Given the importance of revenue to all entities\, investors\, and capital markets\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to geopolitical events\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. It will also cover the results of the final stage of the FASB’s Post-Implementation Review (PIR) process related to ASC 606. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition\, and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s revenue recognition guidance \nObjectives\n\nExplain the FASB’s revenue recognition guidance found in Topic 606\n Describe the FASB’s five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n Recall best practices and areas for improvement in the recognition of revenue\n View feedback from the FASB’s PIR Report\n\nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to geopolitical events and changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward The results and findings of the final (stage 3) FASB PIR Report addressing ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa257-27-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032739Z CREATED:20260807T032738Z LAST-MODIFIED:20260807T032739Z UID:10007091-1814356800-1814356800@sc.cpa SUMMARY:(SSAA111/27) Surgent's A Guide to Auditing Common Investments DESCRIPTION:Event Description\nMany small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition\, measurement\, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for accounting for or auditing fewer complex investments\, including alternative investments. \nObjectives\n\nIdentify the proper accounting for common investments\n Explain audit risks associated with auditing common investments\n Discuss how to tailor the audit plan to assessed risks of material misstatement\n Explain fair value; and other presentation and disclosure requirements\n\nMajor Subjects\nOverview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure\, including applying the fair value hierarchy \nInstructions\nNone URL:https://sc.cpa/event/ssaa111-27-surgents-a-guide-to-auditing-common-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032740Z CREATED:20260807T032739Z LAST-MODIFIED:20260807T032740Z UID:10007092-1814356800-1814356800@sc.cpa SUMMARY:(SSTE128/27) Surgent's Leverage PowerBI.com to Create Data Analysis for Others DESCRIPTION:Event Description\nUnlock the full potential of data analytics with this specialized course. This two-hour intensive course is specifically designed to empower professionals in harnessing the powerful features of Microsoft PowerBI.com. Whether you’re a data analyst\, business intelligence professional\, or someone keen on mastering data visualization and report creation\, this course is your gateway to becoming a proficient Power BI user. Dive into the dynamic world of data analytics and learn to transform raw data into visually compelling stories that drive decision-making. Our expertly crafted program offers a deep dive into the essentials of PowerBI.com\, starting with a comprehensive tour of its interface and core concepts. You’ll gain experience in connecting to diverse data sources\, creating stunning visualizations\, and building interactive dashboards that communicate insights effectively. The course also covers the innovative Q&A feature of PowerBI.com\, allowing you to explore data with natural language queries. By mastering the art of sharing data sets\, reports\, and dashboards\, and creating comprehensive apps\, you’ll be equipped to deliver top-tier data analysis solutions to colleagues and clients alike. Through this course\, attendees will gain a deep understanding of how to leverage the PowerBI.com platform to disseminate data sets\, reports\, and dashboards\, catering to the specific needs of their audience. Our course is tailored for those who aspire to lead in the data-driven landscape\, offering not just theoretical knowledge but real-world applications. Upon completion\, participants will not only have a thorough understanding of PowerBI.com but will also have the confidence to apply this tool in creating impactful data analysis for diverse audiences. Join us to elevate your professional skill set and make data-driven decisions with ease. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone interested in learning how to use Microsoft Power BI to share data analysis \nObjectives\n\nIdentify the key components and functionalities of the PowerBI.com interface\, enabling efficient navigation and utilization for data analysis tasks\n Recognize the capabilities of the Q&A feature in PowerBI.com so you can leverage it for generating quick insights from data using natural language queries\n Select the appropriate data sharing and collaboration methods within PowerBI.com for your situation\n\nMajor Subjects\nAn in-depth walkthrough of the PowerBI.com environment\, focusing on user interface elements\, navigation\, and customization Fundamental concepts of PowerBI.com\, including its architecture\, data handling capabilities\, and integration features Techniques for connecting various data sources to PowerBI.com\, ensuring seamless data integration and synchronization Creating impactful visualizations and assembling informative dashboards to present data compellingly The interactive Q&A feature to derive insights through natural language queries Best practices for sharing data sets\, reports\, and dashboards with different audiences so they can leverage your data analysis work How to package reports and dashboards into apps for easy distribution and consumption \nInstructions\nNone URL:https://sc.cpa/event/sste128-27-surgents-leverage-powerbi-com-to-create-data-analysis-for-others/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032741Z CREATED:20260807T032740Z LAST-MODIFIED:20260807T032741Z UID:10007093-1814356800-1814356800@sc.cpa SUMMARY:(SSOT112/27) Surgent's Business Law Essentials for Practitioners and Controllers DESCRIPTION:Event Description\nThis course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors\, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n State the general legal rules applicable to business situations\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics \nInstructions\nNone URL:https://sc.cpa/event/ssot112-27-surgents-business-law-essentials-for-practitioners-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032949Z CREATED:20260807T032949Z LAST-MODIFIED:20260807T032949Z UID:10007094-1814356800-1814356800@sc.cpa SUMMARY:(SSOT151/27) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. 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 pigeonholed into one area or another is neither good for career building nor good for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals\n Understand how domestic and global economic conditions could impact an organization\n Apply what we have learned from recent economic and political changes to have a positive impact on an organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nEconomic update Leadership and management changes because of recent developments\, including AI Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot151-27-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032951Z CREATED:20260807T032950Z LAST-MODIFIED:20260807T032951Z UID:10007095-1814356800-1814356800@sc.cpa SUMMARY:(SSAA162/27) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa162-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032953Z CREATED:20260807T032953Z LAST-MODIFIED:20260807T032953Z UID:10007096-1814356800-1814356800@sc.cpa SUMMARY:(SSTX265/27) Surgent's Going Out on Your Own: Entity Types and Accounting Methods DESCRIPTION:Event Description\nStarting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research\, developed a prototype\, and even looked at locations for your new office. Then it dawns on you…. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class\, we will dig into the differences between entity types – from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services\, this course is the one for you! \nDesigned For\nSmall business owners\, CPAs\, and financial advisors who want to understand the advantages and disadvantages of different entity types and accounting methods \nObjectives\n\nIdentify differences in how business entity types are taxed for income tax purposes\n Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business\n Identify how S-Corporations are taxed for self-employment tax purposes\n Recognize double-taxation and when it applies\n Identify when a transaction should be recorded on the accounting records under the cash method\n Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method\n Identify what account should not appear on the financial records if the accrual method is being used\n\nMajor Subjects\nFinancial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations – S vs. C Double taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx265-27-surgents-going-out-on-your-own-entity-types-and-accounting-methods/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033000Z CREATED:20260807T032959Z LAST-MODIFIED:20260807T033000Z UID:10007099-1814356800-1814356800@sc.cpa SUMMARY:(SSAA224/27) Surgent's The CMA’s Guide to Project Management DESCRIPTION:Event Description\nA significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member\, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls\, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of\, and comfort with\, the steps and skills needed for success. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers and managers \nObjectives\n\nUnderstand the process of project management\n Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process\n Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning\, implementing\, controlling\, and when necessary\, modifying the project.\n Identify traps that frequently occur\, and steps to manage through them; \n Find references for further research\n\nMajor Subjects\nEstablishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools\, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations \nInstructions\nNone URL:https://sc.cpa/event/ssaa224-27-surgents-the-cmas-guide-to-project-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033018Z CREATED:20260807T033018Z LAST-MODIFIED:20260807T033018Z UID:10007100-1814356800-1814356800@sc.cpa SUMMARY:(SSTX349/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/22/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nForms of stock-based compensation and their taxation Statistics concerning HSAs \, including average balance by household income Medicare changes in 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx349-27-surgents-weekly-expert-hour-original-air-date-8-22-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033114Z CREATED:20260807T033114Z LAST-MODIFIED:20260807T033114Z UID:10007102-1814356800-1814356800@sc.cpa SUMMARY:(SSTE109/27) Surgent's Generative AI and Cybersecurity: Opportunities and Threats DESCRIPTION:Event Description\nThis course explores how generative AI is revolutionizing cybersecurity. It highlights opportunities\, such as enhanced threat detection\, and risks\, including AI-driven phishing and malware\, particularly in financial contexts. \nDesigned For\nExperienced CPAs\, CITPs\, accountants\, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies \nObjectives\n\nUnderstand how generative AI is used for both defensive and malicious cybersecurity purposes\n Identify potential risks from AI-powered threats and develop mitigation strategies\n Analyze real-world AI-related cybersecurity incidents in the financial sector\n Propose proactive measures to integrate generative AI into cybersecurity defenses\n Evaluate how AI-generated risks impact regulatory compliance in financial systems \n\nMajor Subjects\nGenerative AI applications in cybersecurity (e.g.\, threat detection\, automation) AI-enabled cyber threats\, including phishing\, deepfakes\, and malware Real-world incidents involving AI-related cybersecurity challenges Proactive strategies for leveraging generative AI in cybersecurity Regulatory and ethical implications of generative AI in financial cybersecurity \nInstructions\nNone URL:https://sc.cpa/event/sste109-27-surgents-generative-ai-and-cybersecurity-opportunities-and-threats/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033120Z CREATED:20260807T033120Z LAST-MODIFIED:20260807T033120Z UID:10007103-1814356800-1814356800@sc.cpa SUMMARY:(SSAA160/27) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 20 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nPrepare impactful financial statements that clearly communicate a not-for-profit’s financial story\n Select the accounting and reporting options that work best for the individual not-for-profit\n Confidently apply today’s not-for-profit accounting and reporting requirements\n\nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to apply them;effectively and efficiently How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa160-27-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033128Z CREATED:20260807T033127Z LAST-MODIFIED:20260807T033128Z UID:10007104-1814356800-1814356800@sc.cpa SUMMARY:(SSTX292/27) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\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/sstx292-27-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033130Z CREATED:20260807T033129Z LAST-MODIFIED:20260807T033130Z UID:10007105-1814356800-1814356800@sc.cpa SUMMARY:(SSTX381/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/14/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLegal Obligations and Individual Responsibilities of RMDs; SALT Limitation and the PTET; Qualified Production Property Rules \nInstructions\nNone URL:https://sc.cpa/event/sstx381-27-surgents-weekly-expert-hour-original-air-date-8-14-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033131Z CREATED:20260807T033130Z LAST-MODIFIED:20260807T033131Z UID:10007106-1814356800-1814356800@sc.cpa SUMMARY:(SSTX127/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \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\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Real Estate professional 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 Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx127-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033621Z CREATED:20260807T033621Z LAST-MODIFIED:20260807T033621Z UID:10007107-1814356800-1814356800@sc.cpa SUMMARY:(SSAA147/27) Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update DESCRIPTION:Event Description\nDue to increasing scrutiny in the employee benefit plan area\, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement.In this course\, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs)\, identifying best practices\, and performing efficient audit engagements. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nUnderstand the current changes to the rules and regulations associated with 401(k) plans\n Identify best practices associated with engagement performance\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nKey requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa147-27-surgents-auditing-401k-plans-critical-issues-and-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033718Z CREATED:20260807T033718Z LAST-MODIFIED:20260807T033718Z UID:10007108-1814356800-1814356800@sc.cpa SUMMARY:(SSTX275/27) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nRecall which states do not have an income tax\n Determine when employer withholding obligations exist\n Recognize how withholding obligations are affected by reciprocal agreements between states\n Identify where employers are obligated to pay unemployment for employees\n\nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx275-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033723Z CREATED:20260807T033723Z LAST-MODIFIED:20260807T033723Z UID:10007109-1814356800-1814356800@sc.cpa SUMMARY:(SSOT156/27) Surgent's Working Remotely: Best Practices\, Challenges\, and Opportunities DESCRIPTION:Event Description\nWorking from home presents both benefits and challenges for professionals. For employees\, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs\, more efficiency\, and greater employee satisfaction. Without proper planning\, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However\, when executed properly\, working remotely can help organizations become more efficient and profitable\, while at the same time improving employee morale. This webinar looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning. \nDesigned For\nAny professionals who seek to understand ways to implement or improve work from home programs \nObjectives\n\nFormulate a plan to implement a successful work from home program\n Understand how other organizations successfully utilize remote work\n Be familiar with research and related studies identifying challenges and benefits of working remotely\n\nMajor Subjects\nTechnology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the home office and home Data privacy concerns Other ethical considerations that arise when working from home \nInstructions\nNone URL:https://sc.cpa/event/ssot156-27-surgents-working-remotely-best-practices-challenges-and-opportunities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033838Z CREATED:20260807T033838Z LAST-MODIFIED:20260807T033838Z UID:10007110-1814356800-1814356800@sc.cpa SUMMARY:(SSTE131/27) Surgent's Power Query Series: Use Cases DESCRIPTION:Event Description\nThis course presents five use cases for specific data issues a user may encounter in Power Query (Excel version). Through hands-on examples\, users are guided through the process of overcoming each of these issues.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the tenth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand five specific data issues that may come up in the data cleaning process\, and how to solve them\n\nMajor Subjects\nRemoving unwanted characters from a data set All data appears in one column Two categories appear in one column Extracting useful information from inconsistent data (Text Analytics) Have a sub-header that is in a row and should be in a column Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste131-27-surgents-power-query-series-use-cases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T033839Z CREATED:20260807T033839Z LAST-MODIFIED:20260807T033839Z UID:10007111-1814356800-1814356800@sc.cpa SUMMARY:(SSAA103/27) Surgent's A Practical Guide to Auditing Cash and Cash Equivalents DESCRIPTION:Event Description\nCash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition\, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough\, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing cash and cash equivalents \nObjectives\n\nIdentify risks related to cash and cash equivalents\n Identify sources of audit evidence associated with cash and cash equivalents\n Discuss standard audit procedures related to cash and cash equivalents\n Explain how to evaluate audit evidence associated with cash \n Describe typical presentation and disclosure issues related to cash\n\nMajor Subjects\nExplain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan\, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents \nInstructions\nNone URL:https://sc.cpa/event/ssaa103-27-surgents-a-practical-guide-to-auditing-cash-and-cash-equivalents/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034031Z CREATED:20260807T034031Z LAST-MODIFIED:20260807T034031Z UID:10007113-1814356800-1814356800@sc.cpa SUMMARY:(SSTX236/27) Surgent's Tax Planning for Rental Real Estate DESCRIPTION:Event Description\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways\, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course\, we will explore all these issues and many more. Through real-world examples and discussion\, this course will delve into exceptions to rental status\, qualifications for material participation\, and requirements for active status. Additionally\, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. \nDesigned For\nAccounting and finance professionals who wish to know about the taxation of rental real estate \nObjectives\n\nUnderstand exceptions to rental status \n Identify the different types of depreciation recapture that apply to rental properties \n Recognize tax planning opportunities for personal and vacation properties \n Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales \n\nMajor Subjects\nRental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245\, 1250\, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx236-27-surgents-tax-planning-for-rental-real-estate/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034056Z CREATED:20260807T034056Z LAST-MODIFIED:20260807T034056Z UID:10007114-1814356800-1814356800@sc.cpa SUMMARY:(SSTX332/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/14/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nTax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets \nInstructions\nNone URL:https://sc.cpa/event/sstx332-27-surgents-weekly-expert-hour-original-air-date-7-14-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034217Z CREATED:20260807T034217Z LAST-MODIFIED:20260807T034217Z UID:10007115-1814356800-1814356800@sc.cpa SUMMARY:(SSTX155/27) Surgent's Forms 7217 and 7203 DESCRIPTION:Event Description\nIRS Form 7217 is an IRS tax form required for partners receiving distributions of property from partnerships. Starting for tax years beginning in 2024\, a partner who receives property from a partnership must file Form 7217 with his or her annual income tax return. Form 7217 is filed by any partner receiving a distribution of property from a partnership to report the basis of the distributed property\, including any basis adjustment to such property as required by Section 732(a)(2) or (b). This new IRS form is part of the IRS’s general concern regarding basis shifting in favor of high marginal tax rate related partners. Form 7217 is now required and details the types of property distributed\, the aggregate basis\, and the allocation of basis to the distributed property. Form 7203 is designed to assist in tracking an S corporation shareholder’s stock and debt basis. Form 7203 is a significant improvement from the worksheets the IRS provided formerly and over time will serve to help partners and partnerships keep track of their stock and debt basis. The course covers the structure and organization of Form 7203 as well as how an S corporation shareholder’s stock and debt basis are calculated. \nDesigned For\nAccounting and finance professionals who need to know the latest regarding distributions of property from partnerships and those who need to know about shareholders’ stock and debt basis \nObjectives\n\nUnderstand the latest regarding distributions of property from partnerships\n Understand shareholders’ stock and debt basis\n\nMajor Subjects\nTax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution Executive Order 14219 withdrawing the IRS’s new regulations regarding basis shifting Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 – understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis \nInstructions\nNone URL:https://sc.cpa/event/sstx155-27-surgents-forms-7217-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034218Z CREATED:20260807T034218Z LAST-MODIFIED:20260807T034218Z UID:10007116-1814356800-1814356800@sc.cpa SUMMARY:(SSAA161/27) Surgent's Adapting to Today’s Changing Accounting Landscape DESCRIPTION:Event Description\nThe field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements\, regulatory reforms\, economic fluctuations\, and shifting societal dynamics. In this course\, we will explore the major challenges and opportunities currently facing accountants\, and we will equip you with the knowledge and skills needed to excel in this dynamic environment. \nDesigned For\nAccounting and finance professionals interested in understanding the challenges and opportunities facing the accounting profession \nObjectives\n\nUnderstand the key factors shaping the accounting profession today \n Analyze the challenges and opportunities arising from technological advancements \n Explore the evolving expectations of clients and stakeholders \n Navigate the regulatory landscape and adapt to ongoing changes \n Develop a well-rounded skillset to thrive as a modern accountant \n\nMajor Subjects\nEvolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges \nInstructions\nNone URL:https://sc.cpa/event/ssaa161-27-surgents-adapting-to-todays-changing-accounting-landscape/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034218Z CREATED:20260807T034218Z LAST-MODIFIED:20260807T034218Z UID:10007117-1814356800-1814356800@sc.cpa SUMMARY:(SSAA260/27) Surgent's Revenue Recognition - Top Challenges in Applying ASC 606 DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts\, determining performance obligations\, assessing variable consideration\, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations\, accounting for contract modifications\, licensing arrangements\, and disclosure requirements. \nDesigned For\nAccountants interested in Revenue Recognition and ASC 606 \nObjectives\n\nIdentify the criteria for contract validity under ASC 606\n Recognize complexities in multiple contracts with the same customer\n Determine the effects of contract modifications on revenue recognition\n Differentiate between contract cancellations and terminations\n Recognize the criteria for determining if goods or services are separately identifiable\n Determine the impact of customization on performance obligations in contracts\n Identify different types of variable payments in contracts\, including discounts\, rebates\, and bonuses\n\nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa260-27-surgents-revenue-recognition-top-challenges-in-applying-asc-606/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034220Z CREATED:20260807T034220Z LAST-MODIFIED:20260807T034220Z UID:10007119-1814356800-1814356800@sc.cpa SUMMARY:(SSTX123/27) Surgent's Federal Tax Update DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of new legislation\, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BIT4. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice \nObjectives\n\nUnderstand strategies and techniques to use in light of new legislation\n Understand the latest enacted tax law changes\n Understand current cases and rulings affecting your clients\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx123-27-surgents-federal-tax-update/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR