BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//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:20260807T034444Z CREATED:20260807T034443Z LAST-MODIFIED:20260807T034444Z UID:10007138-1814356800-1814356800@sc.cpa SUMMARY:(SSAA234/27) Surgent's Introduction to Forensic Accounting DESCRIPTION:Event Description\nForensic accounting encompasses fraud investigation and prevention\, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness\, to litigation consultant and bankruptcy trustee. As our economy grows more complex\, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however\, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting\, coupled with their investigative skills\, to explain to clients\, courts\, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates\, as well as a host of other services. \nDesigned For\nAccountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables \nObjectives\n\nUnderstand the various roles and requirements of forensic accountants\n Recognize the skills that forensic accountants use in fraud investigation\, in bankruptcy proceedings\, and in litigation support roles\n Understand the formal training and certifications available in forensic accounting\n\nMajor Subjects\nReview of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-27-surgents-introduction-to-forensic-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034451Z CREATED:20260807T034450Z LAST-MODIFIED:20260807T034451Z UID:10007139-1814356800-1814356800@sc.cpa SUMMARY:(SSTX122/27) 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/sstx122-27-surgents-federal-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034457Z CREATED:20260807T034457Z LAST-MODIFIED:20260807T034457Z UID:10007140-1814356800-1814356800@sc.cpa SUMMARY:(SSAA241/27) Surgent's What You Need to Know About ASC 842\, Leases DESCRIPTION:Event Description\nIn this one-hour overview course\, we’ll review the key accounting aspects of ASC 842\, primarily from a lessee’s perspective. The course will review lease classification\, measuring and recording lease liabilities and related assets\, and subsequent accounting for both finance and operating leases. The course will also discuss transition accounting for ASC 842 and provide examples of the disclosures required under the standard. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nComprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842)\n Recall operational issues in adopting the lease accounting standard\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Detailed review of accounting by lessees; Updates to the lease accounting guidance \nInstructions\nNone URL:https://sc.cpa/event/ssaa241-27-surgents-what-you-need-to-know-about-asc-842-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034532Z CREATED:20260807T034532Z LAST-MODIFIED:20260807T034532Z UID:10007141-1814356800-1814356800@sc.cpa SUMMARY:(SSAA259/27) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the revenue recognition model\n Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition\n Identify some of the key differences between ASC Topic 606 and IFRS 15\n\nMajor Subjects\nKey principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa259-27-surgents-revenue-recognition-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034534Z CREATED:20260807T034534Z LAST-MODIFIED:20260807T034534Z UID:10007142-1814356800-1814356800@sc.cpa SUMMARY:(SSTX343/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/11/24) 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\nEstimated tax: Requirements and penalties SIMPLE IRA overview and deadlines New IRS developments \nInstructions\nNone URL:https://sc.cpa/event/sstx343-27-surgents-weekly-expert-hour-original-air-date-7-11-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034534Z CREATED:20260807T034534Z LAST-MODIFIED:20260807T034534Z UID:10007143-1814356800-1814356800@sc.cpa SUMMARY:(SSTX315/27) Surgent's Weekly Expert Hour (Original Air Date: 5/20/21) 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. \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\nCOBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021 \nInstructions\nNone URL:https://sc.cpa/event/sstx315-27-surgents-weekly-expert-hour-original-air-date-5-20-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034534Z CREATED:20260807T034534Z LAST-MODIFIED:20260807T034534Z UID:10007144-1814356800-1814356800@sc.cpa SUMMARY:(SSTX329/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/23/22) 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 processing of original tax returns filed in 2021 Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act; Inflation \nInstructions\nNone URL:https://sc.cpa/event/sstx329-27-surgents-weekly-expert-hour-original-air-date-6-23-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034536Z CREATED:20260807T034536Z LAST-MODIFIED:20260807T034536Z UID:10007145-1814356800-1814356800@sc.cpa SUMMARY:(SSAA169/27) Surgent's Non-GAAP Financial Statement Options: Cash\, Modified Cash\, and Tax Basis DESCRIPTION:Event Description\nFor many businesses\, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application in preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements\, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements. \nDesigned For\nPractitioners and staff involved with the preparation of cash and tax basis financial statements \nObjectives\n\nReview the limited authoritative and nonauthoritative literature covering;special purpose frameworks \n Learn how to prepare SPF financial statements using the cash\, modified cash\, and tax basis of accounting\n Be aware of SPF accounting and presentation issues \n Review the disclosure requirements for;SPF financial statements\n\nMajor Subjects\nAn introduction to special purpose frameworks Authoritative and nonauthoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM \nInstructions\nNone URL:https://sc.cpa/event/ssaa169-27-surgents-non-gaap-financial-statement-options-cash-modified-cash-and-tax-basis/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034537Z CREATED:20260807T034537Z LAST-MODIFIED:20260807T034537Z UID:10007147-1814356800-1814356800@sc.cpa SUMMARY:(SSET103/27) Surgent's AI and Data Ethics in Accounting DESCRIPTION:Event Description\nThis course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics\, regulatory requirements\, and strategies for ethical AI use. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the fundamental principles of AI and data ethics and their relevance to accounting\n Analyze the ethical implications of AI adoption in auditing and accounting with a focus on independence\, objectivity\, and professional skepticism\n Describe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues\n Evaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics\n Develop strategies for ensuring ethical use of AI in accounting practices\n\nMajor Subjects\nFundamental principles of AI and data ethics Importance of ethics in AI adoption Relevance of data ethics in accounting practices Frameworks for ethical AI implementation Ethical implications of AI in auditing and accounting Maintaining independence and objectivity Ensuring professional skepticism with AI tools Addressing ethical dilemmas in AI-driven audits Algorithmic bias and fairness in AI systems Identifying and understanding algorithmic bias Strategies to ensure fairness in AI models Case studies on bias and fairness issues in accounting Regulatory requirements and guidelines Overview of national and international regulations (e.g.\, GDPR\, HIPAA) Compliance with ethical standards in AI use Emerging guidelines from accounting bodies on AI ethics Strategies for ethical AI use in accounting Implementing ethical AI frameworks and tools Promoting transparency\, accountability\, and fairness Developing a culture of ethics in AI-enhanced accounting practices \nInstructions\nNone URL:https://sc.cpa/event/sset103-27-surgents-ai-and-data-ethics-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034538Z CREATED:20260807T034538Z LAST-MODIFIED:20260807T034538Z UID:10007148-1814356800-1814356800@sc.cpa SUMMARY:(SSTX355/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/03/24) 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\nIR-2024-253: Hurricane Helene Disaster Relief; Discussion of Varian Medical Systems\, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217 \nInstructions\nNone URL:https://sc.cpa/event/sstx355-27-surgents-weekly-expert-hour-original-air-date-10-03-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034540Z CREATED:20260807T034540Z LAST-MODIFIED:20260807T034540Z UID:10007149-1814356800-1814356800@sc.cpa SUMMARY:(SSOT123/27) Surgent's Crowdfunding: A General Overview DESCRIPTION:Event Description\nIn the past\, entrepreneurs who sought investment capital for their start-ups were subject to the preferences and expectations of a small set of wealthy investors. These venture capitalists and angel investors often played the role of highly selective gatekeepers\, denying countless potential business leaders the opportunity to bring their well-thought ideas to market. Much has changed.Today\, crowdfunding disrupts many of the traditional models for start-up investing. Crowdfunding provides capital for new businesses by asking the general public for donations. The system works by entrepreneurs creating websites enabling internet users to view information\, photos and promotional videos explaining why they seek funding. Instead of receiving equity in the company\, investors are often rewarded for pledging their financial support for the start-up business. Despite the incredible growth in investment revenue from crowdfunding\, it remains underutilized by businesses. This course is intended to provide accounting and other professionals with a basic understanding of the crowdfunding process to better inform their clients and colleagues about this rapidly growing platform. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand the crowdfunding process. Or\, accounting and financial professionals who counsel individuals who own or are considering starting a business that might benefit from crowdfun \nObjectives\n\nUnderstand how crowdfunding platforms work\n Understand the different types of crowdfunding campaigns\n Recognize strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Popular crowdfunding platforms Strategies for building a crowdfunding community Creating a crowdfunding campaign Running a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot123-27-surgents-crowdfunding-a-general-overview/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034934Z CREATED:20260807T034932Z LAST-MODIFIED:20260807T034934Z UID:10007150-1814356800-1814356800@sc.cpa SUMMARY:(SSTX359/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/31/24) 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\nIncome-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx359-27-surgents-weekly-expert-hour-original-air-date-10-31-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034940Z CREATED:20260807T034937Z LAST-MODIFIED:20260807T034940Z UID:10007151-1814356800-1814356800@sc.cpa SUMMARY:(SSTX231/27) Surgent's Real Estate Taxation: Critical Considerations DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, operating\, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry\, as well as new credits that are available after the Inflation Reduction Act of 2022. \nDesigned For\nAccounting and Finance Professionals who advise clients or their company on issues related to the acquisition\, operating\, and selling of real estate \nObjectives\n\nUnderstand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each\n Know and be able to apply the key considerations in determinations surrounding depreciation and recapture\, like-kind exchanges\, and the determination of passive activity losses\n Recognize how recent tax legislation impacts commercial real estate\n Recognize how recent tax legislation impacts homeowners\n Identify components for determing a property’s tax basis\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales \nInstructions\nNone URL:https://sc.cpa/event/sstx231-27-surgents-real-estate-taxation-critical-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T034957Z CREATED:20260807T034955Z LAST-MODIFIED:20260807T034957Z UID:10007153-1814356800-1814356800@sc.cpa SUMMARY:(SSTX392/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/4/25) 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\nIRS Math and Taxpayer Help Act Guidance for Tax Year 2025 FLSA Coverage \nInstructions\nNone URL:https://sc.cpa/event/sstx392-27-surgents-weekly-expert-hour-original-air-date-12-4-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035004Z CREATED:20260807T035003Z LAST-MODIFIED:20260807T035004Z UID:10007154-1814356800-1814356800@sc.cpa SUMMARY:(SSAA137/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall and apply recently issued and proposed FASB and AICPA pronouncements\n Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606\n Understand the main provisions of SASs No. 146 to No. 149\n Identify other important A&A practice matters to be aware of\n Understand the key findings in recent PCAOB inspection reports\n Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material\n\nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa137-27-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035120Z CREATED:20260807T035120Z LAST-MODIFIED:20260807T035120Z UID:10007156-1814356800-1814356800@sc.cpa SUMMARY:(SSTX298/27) Surgent's Weekly Expert Hour (Original Air Date: 12/16/21) 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\nOutlook for the economy and markets (as of 12/16/21) OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and how the proposed Build Back Better Act would affect them \nInstructions\nNone URL:https://sc.cpa/event/sstx298-27-surgents-weekly-expert-hour-original-air-date-12-16-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035123Z CREATED:20260807T035123Z LAST-MODIFIED:20260807T035123Z UID:10007157-1814356800-1814356800@sc.cpa SUMMARY:(SSTX134/27) Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses DESCRIPTION:Event Description\nClients often ask their tax advisors whether they have the “best” pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another. \nDesigned For\nAny tax practitioner who will advise a business owner about selecting a pension plan for his or her business \nObjectives\n\nUnderstand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners\n Help clients evaluate pension plan options and select the best pension-planning option for them\n\nMajor Subjects\nFactors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans \nInstructions\nNone URL:https://sc.cpa/event/sstx134-27-surgents-comparing-and-contrasting-retirement-plans-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035125Z CREATED:20260807T035124Z LAST-MODIFIED:20260807T035125Z UID:10007158-1814356800-1814356800@sc.cpa SUMMARY:(SSTX391/27) Surgent’s Weekly Expert Hour (Original Air Date: 11/13/25) 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\nEnd of government shutdown New or enhanced deductions in OBBBA Instructions for reporting tip and overtime income; \nInstructions\nNone URL:https://sc.cpa/event/sstx391-27-surgents-weekly-expert-hour-original-air-date-11-13-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035126Z CREATED:20260807T035125Z LAST-MODIFIED:20260807T035126Z UID:10007159-1814356800-1814356800@sc.cpa SUMMARY:(SSTX302/27) Surgent's Weekly Expert Hour (Original Air Date: 8/19/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nElection used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC \nInstructions\nNone URL:https://sc.cpa/event/sstx302-27-surgents-weekly-expert-hour-original-air-date-8-19-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035126Z CREATED:20260807T035126Z LAST-MODIFIED:20260807T035126Z UID:10007160-1814356800-1814356800@sc.cpa SUMMARY:(SSAA233/27) Surgent's Introduction to Single Audit DESCRIPTION:Event Description\nLearn the essentials of single audits in clear\, manageable steps. This course introduces key requirements under the Uniform Guidance for Federal Awards and helps you build the confidence to perform single audits efficiently and effectively. \nDesigned For\nNot-for-profit and government auditors \nObjectives\n\nDistinguish single audits from standard financial statement audits with clarity and confidence\n Navigate essential single audit concepts\n Understand and perform basic procedures for testing internal controls over compliance and conducting compliance testing\n\nMajor Subjects\nHow single audits differ from financial statement audits Unique single audit concepts – the schedule of expenditures of federal awards\, major program determination\, the schedule of findings and questioned costs Testing internal controls over compliance and compliance testing \nInstructions\nNone URL:https://sc.cpa/event/ssaa233-27-surgents-introduction-to-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035215Z CREATED:20260807T035214Z LAST-MODIFIED:20260807T035215Z UID:10007161-1814356800-1814356800@sc.cpa SUMMARY:(SSTX335/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/9/24) 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\nStudent loan repayment & forgiveness updates Current U.S. economic outlook discussion Corporate Transparency Act \nInstructions\nNone URL:https://sc.cpa/event/sstx335-27-surgents-weekly-expert-hour-original-air-date-5-9-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035217Z CREATED:20260807T035216Z LAST-MODIFIED:20260807T035217Z UID:10007162-1814356800-1814356800@sc.cpa SUMMARY:(SSTX225/27) Surgent's Understanding Partnership Taxation: PTE Elections\, 754 Elections\, and Selling a Partnership Interest DESCRIPTION:Event Description\nPartnership tax law is always difficult. However\, when certain transactions come up\, not knowing how to handle them can be costly to clients and practitioners. In this course\, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications. \nDesigned For\nTax and financial advisors who have partnership clients \nObjectives\n\nIdentify when a pass-through entity is able to deduct state taxes it pays at the entity level\n Recognize the tax implications of hot assets in the sale of a partnership interest\n State the character of a gain on the sale of a partnership interest\n\nMajor Subjects\nNotice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx225-27-surgents-understanding-partnership-taxation-pte-elections-754-elections-and-selling-a-partnership-interest/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035225Z CREATED:20260807T035224Z LAST-MODIFIED:20260807T035225Z UID:10007163-1814356800-1814356800@sc.cpa SUMMARY:(SSAA153/27) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions\, and other classification and disclosure requirements. We will also explore some specialized areas of income tax accounting\, such as intraperiod allocations of income tax expense\, global minimum tax developments\, and the financial reporting impact of the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025\, and review finalized and emerging updates to ASC 740\, including expanded disclosure requirements under ASU 2023-09.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nIdentify and calculate the deferred tax asset or liability for an entity\n Determine when and how to report uncertain tax positions\n Calculate and report the components of income tax expense\n Develop appropriate income tax disclosures\n Comprehend recent and proposed changes to accounting guidance for income taxes\n\nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740\, including ASU 2023-09\, CAMT\, and global tax transparency initiatives \nInstructions\nNone URL:https://sc.cpa/event/ssaa153-27-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035331Z CREATED:20260807T035330Z LAST-MODIFIED:20260807T035331Z UID:10007164-1814356800-1814356800@sc.cpa SUMMARY:(SSTE152/27) Surgent's Taking Advantage of Array Formulas in Excel DESCRIPTION:Event Description\nThis intensive 2-hour course is designed to unlock the potential of array formulas in Microsoft Excel. Array formulas are a vital tool in Excel for their unique ability to perform multiple calculations on one or more items within an array\, making them indispensable for complex data analysis and calculations. They enable users to write fewer\, more powerful formulas\, leading to cleaner and more efficient spreadsheets. This course is tailored to enhance your data analysis and spreadsheet management skills by delving into the advanced aspects of array functions. Through a combination of theoretical knowledge and practical exercises\, you will learn to streamline your work and improve efficiency in Excel. \nDesigned For\nProfessionals who regularly use Microsoft Excel for data analysis\, financial modeling\, or complex calculations \nObjectives\n\nApply array formulas and functions in Excel to solve complex data analysis problems\, enhancing the efficiency and accuracy of calculations\n Differentiate between regular and array formulas and determine when to use each for optimal data management and processing in various scenarios\n Analyze and select the most appropriate array functions and constants for specific tasks\, improving the effectiveness of data manipulation and presentation in Excel\n\nMajor Subjects\nDifferentiating array formulas from regular Excel formulas and explaining their significance Practical application of array formulas: how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios Utilization of dynamic arrays and spill functions\, highlighting their role in modern Excel data handling Complex functions such as SUMPRODUCT\, UNIQUE\, SORT\, and FILTER\, focusing on multi-condition summing and data management How to simplify the use of static values called array constants \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste152-27-surgents-taking-advantage-of-array-formulas-in-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035332Z CREATED:20260807T035332Z LAST-MODIFIED:20260807T035332Z UID:10007165-1814356800-1814356800@sc.cpa SUMMARY:(SSTX352/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/12/24) 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\nRollover and transfer rules for IRA beneficiaries Discussion of beneficiary movements Two-year report on the Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx352-27-surgents-weekly-expert-hour-original-air-date-9-12-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035335Z CREATED:20260807T035334Z LAST-MODIFIED:20260807T035335Z UID:10007166-1814356800-1814356800@sc.cpa SUMMARY:(SSTX266/27) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. This industry is subject to many elections and considerations to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation tailored for CPAs who work for or represent construction contractors. \nDesigned For\nCPAs who work for or represent construction contractors looking for ways to reduce taxable income \nObjectives\n\nRecognize the impact of recent tax legislation on the construction industry\n Identify when the cash method of accounting may be used for long-term contracts\n Reference sections of the Internal Revenue Code (IRC) that impact the construction industry\n Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction\n Explain how a contractor qualifies for the small contractor exemption and its advantages\n Recognize the different methods of income recognition from long-term contracts available when a contractor qualifies for the small contractor exemption\n Identify the qualifications for the 10 percent deferral election\n Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts\n Recognize the five basic rules concerning cost allocation for tax purposes\n Recognize how alternative minimum tax impacts the construction industry and identify ways to reduce its impact\n Understand the issues involved with the look-back provisions\n Recall the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry\n Recognize the key provisions of FIN 48 and how it impacts the construction industry\n Identify the most commonly missed tax strategies for contractors\n\nMajor Subjects\nThe impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Section 460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx266-27-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035431Z CREATED:20260807T035430Z LAST-MODIFIED:20260807T035431Z UID:10007167-1814356800-1814356800@sc.cpa SUMMARY:(SSTX196/27) Surgent's Max the Tax: Common Deductions DESCRIPTION:Event Description\nDuring this interactive simulation\, you will interview a sophisticated client who is knowledgeable about the latest changes in tax laws. This client always comes prepared with ideas of what deductions he may take\, and it is your job to determine whether his claims are accurate and consistent with the latest tax regulations. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\n\nDetermine whether the client’s claims are accurate\n Understand common tax deductions taken on Form 1040\n\nMajor Subjects\nHome office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses \nInstructions\nNone URL:https://sc.cpa/event/sstx196-27-surgents-max-the-tax-common-deductions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035432Z CREATED:20260807T035431Z LAST-MODIFIED:20260807T035432Z UID:10007168-1814356800-1814356800@sc.cpa SUMMARY:(SSTE125/27) Surgent's Become a Data Analysis Expert DESCRIPTION:Event Description\nIn today’s rapidly evolving business landscape\, accounting professionals are expected to be more than just number crunchers; they are expected to be insightful interpreters of data. In an era where data is king\, this course is your gateway to becoming a savvy data analyst\, giving you a competitive edge in your field. We will guide you through the intricacies of making complex data analysis approachable and engaging. You will learn the all-important data analysis process flow that will take you from collecting data all the way to making insightful decisions based upon your data. We will explore the basics of data modeling that will allow you to access data from multiple sources and use sophisticated calculations to create our data metrics. You will learn how to create interactive dashboards\, perform sophisticated reporting\, and uncover deep insights from your data. Whether you’re looking to streamline your reporting process\, enhance your data visualization skills\, or make more data-driven decisions\, this course is tailored to meet those needs. It’s not just about learning a tool; it’s about enhancing your professional identity as a forward-thinking accounting professional. \nDesigned For\nAnyone looking to become a data analysis expert \nObjectives\n\nIdentify key features of the data analysis process flow\n Recognize how your organization’s key metrics can help you make insightful decisions\n Distinguish between different data visualization techniques\n\nMajor Subjects\nAn introduction to the data analysis process flow and how it is your pathway to becoming a data analysis expert A comprehensive discussion of building a data model and calculating metrics How visualizations can present data in a more insightful and impactful manner \nInstructions\nNone URL:https://sc.cpa/event/sste125-27-surgents-become-a-data-analysis-expert/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035433Z CREATED:20260807T035432Z LAST-MODIFIED:20260807T035433Z UID:10007169-1814356800-1814356800@sc.cpa SUMMARY:(SSTX312/27) Surgent's Weekly Expert Hour (Original Air Date: 6/10/21) 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. \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\nSALT relief Tax basis capital reporting Remote workforce issues Update on the Section 121 Exclusion Takeaways from Coca-Cola v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx312-27-surgents-weekly-expert-hour-original-air-date-6-10-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035435Z CREATED:20260807T035434Z LAST-MODIFIED:20260807T035435Z UID:10007171-1814356800-1814356800@sc.cpa SUMMARY:(SSBM117/27) Surgent's Engaging and Managing Young Professionals DESCRIPTION:Event Description\nYounger professionals comprise a significant part of the accounting and finance workforce. Whether you are an owner of a small accounting practice or a manager in a multinational accounting firm\, it is important to understand the characteristics and expectations of this large segment of the workforce. Research reveals that many of the common stereotypes surrounding young professionals are unfounded and counterproductive. This course provides an understanding of who young professionals are in comparison to their predecessors\, the Gen-Xers and baby boomers. Equally important\, the presentation will look at common myths regarding young professionals and why understanding this class of employees provides opportunities for your organization to grow and succeed. \nDesigned For\nAccounting and finance professionals who wish to better engage with employees and customers who comprise this ever-growing demographic \nObjectives\n\nUnderstand how managing younger professionals allows organizations to grow and reduce turnover\n Understand how other organizations are attracting and retaining this segment of the workforce\n Use research to learn younger professionals’ expectations\, strengths\, and motivations\n\nMajor Subjects\nCharacteristics that are more dominant among younger working professionals and what distinguishes them from other sectors of the workforce Changes younger professionals seek in the workplace Suggestions on engaging and developing younger workers Best practices by organizations who have successfully integrated younger professionals Expectations as to learning\, development\, and training Work environments and schedules School-to-work transitions Views on salary\, benefits\, and corporate ethics Whether younger professionals’ expectations are significantly different from any other generation Strengths younger professionals offer which set them apart from others Common myths pertaining to younger professionals Definitions of success \nInstructions\nNone URL:https://sc.cpa/event/ssbm117-27-surgents-engaging-and-managing-young-professionals/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR