BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222605Z LAST-MODIFIED:20260613T045018Z UID:10006074-1814356800-1814356800@sc.cpa SUMMARY:(SSAA122/27) Surgent's Performing Effective Accounting Research DESCRIPTION:Event Description\nFinancial accounting can be complex. An integral part of a senior associate’s job responsibilities is to perform effective and efficient research using the FASB’s Accounting Standards Codification (ASC). In this session\, participants will be introduced to the ASC\, including how it is structured\, organized\, and updated. They will also learn about other information that can be accessed from the ASC. Next\, the session will cover best practices for effective research using the ASC\, including the ASC’s search functionality and other tools that will make accounting research easier to perform. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nDetermine the sources of authoritative U.S. GAAP\n Recall FASB Research and information sources\n Identify the structure of the Accounting Standards Codification\n Recall how to perform research with the ASC\n\nMajor Subjects\nStructure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research \nInstructions\nNone URL:https://sc.cpa/event/ssaa122-27-surgents-performing-effective-accounting-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222606Z LAST-MODIFIED:20260613T044625Z UID:10006075-1814356800-1814356800@sc.cpa SUMMARY:(SSTX249/27) Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the factors that must be considered for due diligence and developing a valuation \n Understand the goals and methods of negotiating the final purchase price \n Identify the different tax consequences of various forms of acquired businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction \n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales \n Understand the impact of Section Section 751\, 734\, 743\, and 754 on the purchase or sale of a partnership \n Learn how strategies have changed under new tax legislation \n Understand the required reporting to the IRS regarding the purchase or sale of a business and how to complete the forms\n\nMajor Subjects\nAn overview of the business evaluation process Updates related to HR 1\, One Big Beautiful Bill Act Negotiation points and goals from buyer and seller standpoints An overview of confidentiality agreements\, memorandums of understanding\, and asset purchase agreements Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The use of F reorganizations in lieu of Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Changes in strategy under the new tax laws Liquidation as an alternative to the sale of a business Planning to avoid double taxation Special problems and opportunities when an S corporation is the buyer or seller Special problems and opportunities when a partnership is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx249-27-surgents-buying-and-selling-a-business-critical-tax-and-structuring-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222606Z LAST-MODIFIED:20260613T045019Z UID:10006076-1814356800-1814356800@sc.cpa SUMMARY:(SSTX276/27) 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/sstx276-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222607Z LAST-MODIFIED:20260613T044625Z UID:10006077-1814356800-1814356800@sc.cpa SUMMARY:(SSAA213/27) Surgent's Applying ASC 820: The Basics of Fair Value Accounting DESCRIPTION:Event Description\nWhile once thought just to apply to banking and financial institutions\, entities now need to apply fair value accounting under ASC 820 across a variety of transactions. Whether you are assessing financial instruments\, leases\, business combination accounting\, or impairment measurement\, GAAP either requires or allows the use of fair value measures in an expanding number of circumstances. Now is the time for you to get up-to-speed on the basics of the fair value approach. In this course\, we will review when fair value accounting is required and when an entity can select to use it. Then we will review the basics of the ASC 820 model\, including the concept of “exit price\,” the various approaches that an entity may follow when using a fair value approach\, and the different levels of inputs that an entity may consider when determining fair value. Lastly\, the course will provide examples of when and how to apply this complex accounting guidance. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s fair value guidance \nObjectives\n\nRecall when entities can elect and are required to use the fair value option\n Discuss the exit price approach used in ASC 820\n Identify how to determine the fair value of assets and liabilities under the ASC 820 fair value approach\n Identify appropriate inputs to use when determining the fair value of an asset or liability\n\nMajor Subjects\nApplicability of the use of ASC 820 The exit price approach Examples of market\, cost\, and income approaches to estimating fair value Use of Level 1\, 2\, and 3 inputs in determining fair value \nInstructions\nNone URL:https://sc.cpa/event/ssaa213-27-surgents-applying-asc-820-the-basics-of-fair-value-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222607Z LAST-MODIFIED:20260613T045019Z UID:10006078-1814356800-1814356800@sc.cpa SUMMARY:(SSBM24/27) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nRecent economic\, societal\, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the importance of project management in parts of the financial function\n See how project management can help an individual executive better organize the department\n Review different types of project management and see which one or ones might be best for the department and organization\n Explore some of the project management software suited for the small to medium size enterprise\n\nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssbm24-27-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222608Z LAST-MODIFIED:20260613T044625Z UID:10006079-1814356800-1814356800@sc.cpa SUMMARY:(SSAA210/27) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\n\nConsider the ways perpetrators evade both soft and hard controls\n Identify teachable moments\n Look for the common red flags that ought to draw our attention to a potential fraud scheme\n\nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa210-27-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222608Z LAST-MODIFIED:20260613T045020Z UID:10006080-1814356800-1814356800@sc.cpa SUMMARY:(SSAA188/27) Surgent's Data Analytics Toolkit – Tools and Applications DESCRIPTION:Event Description\nThere is no shortage of data\, but relatively few organizations have an environment and process to isolate\, capture\, analyze\, and convert data into actionable information. Too often\, we collect as much data as possible\, continue to use historic measurements\, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered\, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion\, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way\, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, Controllers\, Auditors and Managers \nObjectives\n\nDetermine and expand the current use of data analytics within an organization\n Identify common uses of analytics in organizations today.\n Improve financial staff’s core activities (measuring\, reporting\, budgeting\, and forecasting) through data analytics\n Understand traditional and non-traditional sources of data for analysis\n Explore and isolate applications for numerous statistical and software tools that are readily available\n Recognize specific areas where financial professionals add significant value using data analytics\, either now or in the future; ; ; ;\n\nMajor Subjects\nDefinition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools\, including Median\, Mode\, Moving average\, Ratio analysis\, Pareto analysis\, Rolling forecast\, Mission-based budgeting\, Trend analysis\, Regression\, Z-Score (public and private organizations)\, and Simulation Analytical techniques\, including Brainstorming\, Mind mapping\, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data\, as well as collecting\, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics\, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa188-27-surgents-data-analytics-toolkit-tools-and-applications/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222609Z LAST-MODIFIED:20260613T044626Z UID:10006081-1814356800-1814356800@sc.cpa SUMMARY:(SSAA167/27) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nA thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of Yellow Book requirements while building confidence and proficiency in performing Yellow Book audits. The course uses a highly illustrative and engaging format\, featuring more than 25 focused exercises designed to strengthen practical application and enhance working knowledge. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the Yellow Book\n Excel in the Yellow Book auditing arena\n Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nCircumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements Auditor qualifications under the Yellow Book: independence\, CPE\, peer review\, and related requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book The Yellow Book requirements related to attestation engagements (examinations\, reviews\, and agreed-upon procedures) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa167-27-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222609Z LAST-MODIFIED:20260613T045021Z UID:10006082-1814356800-1814356800@sc.cpa SUMMARY:(SSTX115/27) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\n\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S\n Understand advanced technical practice issues facing practitioners today\n\nMajor Subjects\nBonus depreciation and Section 179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203; IRS Tax Pro Account; IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings;; IRS guidance for the marijuana industry; Recycled Form 1099-NEC to report nonemployee compensation; Form 1065 steps for reporting capital; Centralized audit regime; late filing penalties and small partnership relief; Substance over Form argument of shareholder loans; Advanced study of At-Risk loans; Employer W-2 correction requests; Don’t get caught watching the paint dry — What is hot and new; What is terminating S corporations today?; Special allocation issues of Section 704; Final regulations for allocating depreciation recapture to partners and members of LLCs; \nInstructions\nNone URL:https://sc.cpa/event/sstx115-27-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222610Z LAST-MODIFIED:20260613T044626Z UID:10006083-1814356800-1814356800@sc.cpa SUMMARY:(SSTX177/27) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. Please Note: due to overlap with the INS2 and LKE2 courses\, customers should not take ISL4 if one or both of these other courses has already been taken. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales\n Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx177-27-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222610Z LAST-MODIFIED:20260613T045021Z UID:10006084-1814356800-1814356800@sc.cpa SUMMARY:(SSAA165/27) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa165-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222612Z LAST-MODIFIED:20260613T044632Z UID:10006085-1814356800-1814356800@sc.cpa SUMMARY:(SSTX179/27) Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing the tax rules for 2025\, but also knowing how those rules are incorporated into the IRS tax forms practitioners will be using to prepare 2025 tax returns. This course provides preparer attendees with an up-to-date review of important new tax forms\, key tax developments\, and tax law changes as they are reflected in IRS forms for 2025 and IRS filing issues and deadlines as they relate to 2025. \nDesigned For\nAny practitioner preparing or reviewing income tax returns for 2025 \nObjectives\n\nUnderstand new tax developments and the impact they have on the 2025 tax forms\n Note changes in 2025 tax forms from the 2024 versions of the same forms\n\nMajor Subjects\nMajor 2025 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2025 and how they impact the 2025 tax forms \nInstructions\nNone URL:https://sc.cpa/event/sstx179-27-surgents-getting-ready-for-busy-season-review-individual-tax-form-changes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222612Z LAST-MODIFIED:20260613T045023Z UID:10006086-1814356800-1814356800@sc.cpa SUMMARY:(SSTX238/27) Surgent's S Corporation Taxation: Advanced Issues DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations. \nDesigned For\nAccounting and Financial Professionals whose practices include S corporations and their shareholders \nObjectives\n\nExamine operational issues\, keeping track of AAA\, and how to calculate basis\, apply distribution rules\, and avoid loss limitations\n Describe corporate level taxes\n Describe the rules governing the redemption and liquidation of an S corporation\n Examine the issues in compensation planning in S corporations\, including limitations in a family-controlled business\, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation\n Be familiar with the results of the case studies that reinforce key learning points\n\nMajor Subjects\nDetailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders\, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts\, as applicable \nInstructions\nNone URL:https://sc.cpa/event/sstx238-27-surgents-s-corporation-taxation-advanced-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222614Z LAST-MODIFIED:20260613T045024Z UID:10006087-1814356800-1814356800@sc.cpa SUMMARY:(SSAA216/27) Surgent's Annual FASB Update and Review DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting\, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues\, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry\, as well as controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe aware of recent private company standard setting activities\n Review the latest FASB Accounting Standards Updates (ASUs)\n Understand the new lease accounting guidance found in Topic 842\, Leases\n Recall key provisions of recently issued FASB Updates\n\nMajor Subjects\nPrivate company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842\, Leases ASC 326: CECL \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-27-surgents-annual-fasb-update-and-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222615Z LAST-MODIFIED:20260613T044722Z UID:10006088-1814356800-1814356800@sc.cpa SUMMARY:(SSAA174/27) Surgent's Controllership Skills Update: Mergers\, Acquisitions\, and Alliances DESCRIPTION:Event Description\nMergers\, acquisitions\, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However\, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition\, sale\, formation of an alliance\, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics\, it includes discussions on the impact of taxes\, corporate structures to manage M&A and internal venture capital\, strategic spin-offs/splits\, issues concerning goodwill\, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs\, this brief session is aimed at renewing and expanding participants’ existing skills\, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nRecognize the unique role of financial professionals in a potential transaction\n Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances\n Identify the potential pitfalls\n Be knowledgeable of the skills required for successful transactions\n Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction\n Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills\n\nMajor Subjects\nRecent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results \nInstructions\nNone URL:https://sc.cpa/event/ssaa174-27-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222615Z LAST-MODIFIED:20260613T045024Z UID:10006089-1814356800-1814356800@sc.cpa SUMMARY:(SSTX226/27) Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock DESCRIPTION:Event Description\nThis program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4\, 2025\, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision\, Section 1202 may produce impressive tax advantages. \nDesigned For\nAccounting and finance professionals needing to understand the changes brought about to QSBS by OBBBA and particularly those professionals with clients owning Section 1202 stock or who are considering acquiring Section 1202 stock \nObjectives\n\nBe well informed about OBBBA’s enhancements to QSBS \n\nMajor Subjects\nThe graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses\, including manufacturing\, retailing\, technology\, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers \nInstructions\nNone URL:https://sc.cpa/event/sstx226-27-surgents-new-and-expanded-tax-benefits-associated-with-section-1202-qualified-small-business-stock/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222616Z LAST-MODIFIED:20260613T044723Z UID:10006090-1814356800-1814356800@sc.cpa SUMMARY:(SSOT141/27) 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\n\nUnderstand strategies to harness public speaking anxiety\n Be familiar with the three elements of effective persuasion\n Differentiate the three styles of speech\n Explore using storytelling to improve presentations\n Review strategies to improve the pace of your speech\n Recognize the role of volume and pace\n Understand how best to use pauses;\n Recognize when and how to use visual aids\n Master the Three P’s of public speaking\n\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/ssot141-27-surgents-public-speaking-and-presentation-skills/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222712Z LAST-MODIFIED:20260613T045025Z UID:10006091-1814356800-1814356800@sc.cpa SUMMARY:(SSTX246/27) Surgent's Update on the SECURE 2.0 Act DESCRIPTION:Event Description\nThis course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such\, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes. \nDesigned For\nAny accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act \nObjectives\n\nUnderstand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients\n Competently discuss the current state of retirement planning with your accounting and finance clients\n\nMajor Subjects\nAutomatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2\,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60\, 61\, 62\, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule \nInstructions\nNone URL:https://sc.cpa/event/sstx246-27-surgents-update-on-the-secure-2-0-act/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222713Z LAST-MODIFIED:20260613T044723Z UID:10006092-1814356800-1814356800@sc.cpa SUMMARY:(SSAA173/27) Surgent's Controllership Skills Update – Budgeting\, Forecasting\, and Big Data DESCRIPTION:Event Description\nBudgets are the vehicle for allocating resources\, measuring activities\, and identifying needed changes and improvements. An organization’s strategy is the primary driver of costs. To be effective\, the budget must be linked to strategy and long-term plans. Numerous organizations have achieved a series of short-term targets (budgets) but failed longer term\, demonstrating the lack of this necessary linkage. Forecasting\, a critical part of any successful budgeting process\, can be flawed by technical errors\, organizational structure\, or emotional forces. The establishment of a system to collect\, process\, and analyze big data can provide significant insights into the budgeting and forecasting process. An efficient system of incorporating big data and analytics into normal activities will improve management’s decision-making. This brief program offers specific actions to improve your forecasting and budgeting activities. In addition\, more advanced techniques are identified for the participant’s further review\, which can be applied throughout an organization. Good budgets effectively allocate resources\, provide information for decision-making and serve as an early warning system for unforeseen events. A poor budgeting process fosters a false sense of security\, provides inappropriate or inaccurate data\, and reinforces the status quo. Budgets are about the organization’s story\, not just the raw numbers! \nDesigned For\nPublic\, private and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nUnderstand all facets of the budgeting process\n Provide techniques to improve forecasting\n Demonstrate how a budget can be a vital tool for overall long-term improvement\n Identify immediate actions that can result in measurable benefits to an organization\n Understand management\, uses\, and potential benefits of big data\n Employ techniques for further research\n\nMajor Subjects\nWhy forecasts and budgets are frequently wrong: behavioral finance; improper goal setting\, games\, continuing the status quo\, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors\, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting\, zero-based budgeting\, post-completion evaluations\, contingency planning\, black swan events\, identifying improvements Big data: definition\, challenges\, goals\, current uses/examples\, sources of information Analytical tools: ration analysis\, benchmarking\, Pareto analysis\, trend analysis\, regression\, simulation\, dashboards \nInstructions\nNone URL:https://sc.cpa/event/ssaa173-27-surgents-controllership-skills-update-budgeting-forecasting-and-big-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222713Z LAST-MODIFIED:20260613T045026Z UID:10006093-1814356800-1814356800@sc.cpa SUMMARY:(SSTX331/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/7/22) 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\n2022 midterms E-Filing Recent and proposed changes regarding standard mileage rates\, the TCJA\, cryptocurrency\, and electronically amending returns Important Tax Reminders for People Selling a Home: Tax Tip 2022-78 Transparency in Coverage Rule (Final Rule) \nInstructions\nNone URL:https://sc.cpa/event/sstx331-27-surgents-weekly-expert-hour-original-air-date-7-7-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222714Z LAST-MODIFIED:20260613T044724Z UID:10006094-1814356800-1814356800@sc.cpa SUMMARY:(SSTE139/27) Surgent's Power Query Series: Append Queries DESCRIPTION:Event Description\nAppend queries combine two or more queries into one output query that is a combination of the originals. This course discusses best practices for creating append queries using Power Query (Excel version) and includes hands-on exercises to enable the user to demonstrate what they have learned.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the seventh in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand what an append query is and why it is so useful\n Recognize the data requirements for an append query\n\nMajor Subjects\nWhat is an append query? What are the data requirements for an append query? Hands-on examples: combining worksheets in the same workbook\, listing all objects in a workbook\, combining files in a folder \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste139-27-surgents-power-query-series-append-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222714Z LAST-MODIFIED:20260613T045027Z UID:10006095-1814356800-1814356800@sc.cpa SUMMARY:(SSTX153/27) Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding from the Inflation Reduction Act only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting\, Tax\, and Financial Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand what the IRS is focusing on when auditing individuals and selected businesses\n Identify the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible\n Determine if your client is a victim of tax-related identity theft\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Recognizing the 30-day letter and the 90-day letter\, including what the taxpayer’s responsibilities are What to do when there is tax-related identity theft Understanding substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Gaining an in-depth understanding of IRS hot examination issues including passive loss rules\, real estate professional status\, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Distinguishing an S corporation officer’s reasonable compensation issues \nInstructions\nNone URL:https://sc.cpa/event/sstx153-27-surgents-hot-irs-tax-examination-issues-for-individuals-and-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222715Z LAST-MODIFIED:20260613T044725Z UID:10006096-1814356800-1814356800@sc.cpa SUMMARY:(SSTX351/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/5/24) 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\nLatest update concerning the Employee Retention Credit (ERC) Discussion of common signs of an incorrect ERC claim Status of the real estate profession\, due to recent National Association of Realtors (NAR) settlements \nInstructions\nNone URL:https://sc.cpa/event/sstx351-27-surgents-weekly-expert-hour-original-air-date-9-5-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222715Z LAST-MODIFIED:20260613T045027Z UID:10006097-1814356800-1814356800@sc.cpa SUMMARY:(SSTX253/27) Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of “practice tips for new reviewers” and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nReviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse\, nonrecourse\, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return Major provisions of HR 1\, One Big Beautiful Bill Act (OBBBA)\, relevant to course material have been included throughout \nInstructions\nNone URL:https://sc.cpa/event/sstx253-27-surgents-forms-1120-s-and-1065-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222716Z LAST-MODIFIED:20260613T044728Z UID:10006098-1814356800-1814356800@sc.cpa SUMMARY:(SSTX256/27) 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\n\nIdentify who is entitled to retirement benefits and in what amounts\n Summarize the factors one must consider in determining when to take benefits\n Discuss the taxation of Social Security benefits and how this impacts other income tax planning\n Identify and describe the potential effects of retirement and estate planning strategies\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act Retirement 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? \nInstructions\nNone URL:https://sc.cpa/event/sstx256-27-surgents-maximizing-your-social-security-benefits/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222716Z LAST-MODIFIED:20260613T045028Z UID:10006099-1814356800-1814356800@sc.cpa SUMMARY:(SSTX280/27) Surgent's Tax Research DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the differences between primary and secondary sources\, and detailing the steps in the tax research process. \nDesigned For\nCPAs\, Controllers\, Accountants\, Tax Practitioners\, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nDescribe the different levels of authority in tax law\n Differentiate between the different types of administrative authority in tax law\n Identify the different courts that hear cases involving tax law\n Illustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings\n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority\n Illustrate the steps to the tax research process and the parts of a tax research memorandum\n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx280-27-surgents-tax-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222717Z LAST-MODIFIED:20260613T044729Z UID:10006100-1814356800-1814356800@sc.cpa SUMMARY:(SSTX199/27) Surgent's Max the Tax: Crypto Craze DESCRIPTION:Event Description\nParticipants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate\, amended tax return can be completed. They must carefully ask questions to get all the relevant information\, determine the proper changes to taxable income\, and submit the documentation correctly to avoid an IRS response and losing the new client. \nDesigned For\nAccounting professionals needing foundational information related to cryptocurrency \nObjectives\n\nUnderstand the basics of cryptocurrency \n Identify cryptocurrency-related issues that clients may face \n\nMajor Subjects\nIntroduction to cryptocurrency and key terms; Chronology of cryptocurrency; Virtual currency taxation; Information on any updated guidance \nInstructions\nNone URL:https://sc.cpa/event/sstx199-27-surgents-max-the-tax-crypto-craze/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222717Z LAST-MODIFIED:20260613T044731Z UID:10006101-1814356800-1814356800@sc.cpa SUMMARY:(SSAA112/27) Surgent's Preparing and Reviewing Client Prepared Financial Statements DESCRIPTION:Event Description\nThe ultimate objective of a financial statement audit is to issue the independent auditor’s report. This module discusses the process\, introduces key elements of financial statements\, and provides best practices for auditors who either prepare or review the client’s financial statements. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements. \nObjectives\n\nExplain the key elements and variations of the auditor’s report\n Understand the appropriate treatment for accounting changes and error corrections\n Discuss the basic financial statements\, their key elements and required disclosures\n Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise\n Use a framework to prepare or review client prepared financial statements\n Identify best practices for financial statement preparation or review of client prepared financial statements.\n\nMajor Subjects\nObjective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review \nInstructions\nNone URL:https://sc.cpa/event/ssaa112-27-surgents-preparing-and-reviewing-client-prepared-financial-statements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222718Z LAST-MODIFIED:20260613T044732Z UID:10006102-1814356800-1814356800@sc.cpa SUMMARY:(SSTX326/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/02/22) 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\nIRS news releases and Fact Sheets as of June 2\, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections\, 2022 to 2023 \nInstructions\nNone URL:https://sc.cpa/event/sstx326-27-surgents-weekly-expert-hour-original-air-date-6-02-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T135645 CREATED:20260612T222719Z LAST-MODIFIED:20260613T044734Z UID:10006103-1814356800-1814356800@sc.cpa SUMMARY:(SSTX362/27) Surgent’s Weekly Expert Hour (Original Air Date: 11/21/24) 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\nOverview of Form 3520 Year-end tax planning ideas Revenue Procedure 2024-31: IRS guidance for the Energy Efficient Home Improvement Credit; \nInstructions\nNone URL:https://sc.cpa/event/sstx362-27-surgents-weekly-expert-hour-original-air-date-11-21-24/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR