BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T211822Z LAST-MODIFIED:20250606T050123Z UID:10005477-1782820800-1782820800@sc.cpa SUMMARY:(SSTX634/26) Surgent's Weekly Expert Hour (Original Air Date: 1/27/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nLetter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season \nInstructions\nNone URL:https://sc.cpa/event/sstx634-26-surgents-weekly-expert-hour-original-air-date-1-27-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T211827Z LAST-MODIFIED:20250606T050205Z UID:10005478-1782820800-1782820800@sc.cpa SUMMARY:(SSTE435/26) Surgent's Leverage PowerBI.com to Create Data Analysis for Others DESCRIPTION:Event Description\nUnlock the full potential of data analytics with this specialized course. This two-hour intensive course is specifically designed to empower professionals in harnessing the powerful features of Microsoft PowerBI.com. Whether you’re a data analyst\, business intelligence professional\, or someone keen on mastering data visualization and report creation\, this course is your gateway to becoming a proficient Power BI user. Dive into the dynamic world of data analytics and learn to transform raw data into visually compelling stories that drive decision-making. Our expertly crafted program offers a deep dive into the essentials of PowerBI.com\, starting with a comprehensive tour of its interface and core concepts. You’ll gain experience in connecting to diverse data sources\, creating stunning visualizations\, and building interactive dashboards that communicate insights effectively. The course also covers the innovative Q&A feature of PowerBI.com\, allowing you to explore data with natural language queries. By mastering the art of sharing data sets\, reports\, and dashboards\, and creating comprehensive apps\, you’ll be equipped to deliver top-tier data analysis solutions to colleagues and clients alike. Through this course\, attendees will gain a deep understanding of how to leverage the PowerBI.com platform to disseminate data sets\, reports\, and dashboards\, catering to the specific needs of their audience. Our course is tailored for those who aspire to lead in the data-driven landscape\, offering not just theoretical knowledge but real-world applications. Upon completion\, participants will not only have a thorough understanding of PowerBI.com but will also have the confidence to apply this tool in creating impactful data analysis for diverse audiences. Join us to elevate your professional skill set and make data-driven decisions with ease. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone interested in learning how to use Microsoft Power BI to share data analysis \nObjectives\nIdentify the key components and functionalities of the PowerBI.com interface\, enabling efficient navigation and utilization for data analysis tasks Recognize the capabilities of the Q&A feature in PowerBI.com so you can leverage it for generating quick insights from data using natural language queries Select the appropriate data sharing and collaboration methods within PowerBI.com for your situation \nMajor Subjects\nAn in-depth walkthrough of the PowerBI.com environment\, focusing on user interface elements\, navigation\, and customization Fundamental concepts of PowerBI.com\, including its architecture\, data handling capabilities\, and integration features Techniques for connecting various data sources to PowerBI.com\, ensuring seamless data integration and synchronization Creating impactful visualizations and assembling informative dashboards to present data compellingly The interactive Q&A feature to derive insights through natural language queries Best practices for sharing data sets\, reports\, and dashboards with different audiences so they can leverage your data analysis work How to package reports and dashboards into apps for easy distribution and consumption \nInstructions\nNone URL:https://sc.cpa/event/sste435-26-surgents-leverage-powerbi-com-to-create-data-analysis-for-others/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T212909Z LAST-MODIFIED:20250606T044727Z UID:10005481-1782820800-1782820800@sc.cpa SUMMARY:(SSTE413/26) Surgent's Data Analytics Readiness Series: Data Modeling DESCRIPTION:Event Description\nThis one-hour course will focus primarily on Power Query\, Power Pivot\, and VLOOKUP skills. Users will learn how to join tables using various techniques and add-ons in Excel. Users will understand how to utilize the tools while maintaining data integrity. The majority of the course will focus on hands-on data exercises. Users will apply skills to create relationships and analyze the data using Power Query. This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Understand types of data relationships that exist within the data (e.g.\, linear\, normal\, etc.) Apply VLOOKUP and index match formulas in Excel Append and merge multiple data sets into one Create relationships in Power Pivot \nMajor Subjects\nHow to join tables using VLOOKUP Power Query- append queries and merge queries Power Pivot- Creating a relationship via diagram view Types of relationships Data integrity Normalization Facts vs dimension tables Exercises- data modeling VLOOKUP and index match formula Appending data in Power Query Merging data in Power Query Connection only queries Creating a relationship in Power Pivot \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste413-26-surgents-data-analytics-readiness-series-data-modeling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T212911Z LAST-MODIFIED:20250606T044729Z UID:10005482-1782820800-1782820800@sc.cpa SUMMARY:(SSMG402/26) Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization DESCRIPTION:Event Description\nProbably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint\, proving why they are necessary for both for-profit and nonprofit organizations to achieve success. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nIdentify why customer service is just as important as compliance for profitability Understand how some organizations have achieved top performance in their industries See how good customer service is not about being “right” Realize why finance professionals have a bias toward compliance; Identify what is wanted by the internal customers of the finance and accounting departments \nMajor Subjects\nWhy customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service \nInstructions\nNone URL:https://sc.cpa/event/ssmg402-26-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T212912Z LAST-MODIFIED:20250606T044809Z UID:10005483-1782820800-1782820800@sc.cpa SUMMARY:(SSAA541/26) Surgent's Mastering the Basics of Inventory Accounting DESCRIPTION:Event Description\nWhile many entities maintain inventory\, they are often challenged when applying the complexities of inventory accounting. The goal of this course is to provide a detailed overview of inventory accounting concepts that can be applied to a variety of inventory types.The course will cover the basics of inventory capitalization\, for both book and tax\, as well as the basic inventory valuation methods\, LIFO\, FIFO\, weighted average\, and specific identification. Then the course will give a more detailed review of the LIFO and retail methodologies. It will cover the topics of inventory obsolescence reserves and other issues related to inventory accounting\, including a discussion of how COVID-19 has impacted these accounting considerations.This course will be the one-shop stop to get you up-to-speed on the accounting for this critical\, revenue-producing asset. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to develop a detailed understanding of inventory accounting \nObjectives\nRecall the elements of inventory cost for book and income tax accounting purposes Apply inventory valuation methodologies to various types of inventory Determine reserve methodologies for inventory obsolescence Determine appropriate inventory observation approaches Recall issues related to consignment inventory \nMajor Subjects\nElements of inventory cost and full-absorption costing Valuation methodologies\, including LIFO\, FIFO\, weighted average\, and specific identification Obsolescence reserves LIFO accounting Differences between book and tax cost capitalization and related income tax accounting Retail inventory valuation methodology Physical inventory observation approaches Accounting issues related to consigned inventory Other challenging issues related to inventory accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa541-26-surgents-mastering-the-basics-of-inventory-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T212914Z LAST-MODIFIED:20250606T044811Z UID:10005484-1782820800-1782820800@sc.cpa SUMMARY:(SSAA430/26) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260) Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265) Describe other communications that need to be made outside the entity in certain circumstances Create effective communications that enhance client service \nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa430-26-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213119Z LAST-MODIFIED:20250606T044813Z UID:10005485-1782820800-1782820800@sc.cpa SUMMARY:(SSAA599/26) Surgent's Annual Update for Defined Contribution Plans DESCRIPTION:Event Description\nThis course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136\, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators\, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study\, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing\, reporting and disclosure requirements\, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136. \nDesigned For\nAuditors and Plan administrators of Defined Contribution Plans \nObjectives\nPrepare for the current year’s audit Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans Identify common errors and mistakes made by auditors and plan administrators \nMajor Subjects\nCommon risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study \nInstructions\nNone URL:https://sc.cpa/event/ssaa599-26-surgents-annual-update-for-defined-contribution-plans/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213122Z LAST-MODIFIED:20250606T044816Z UID:10005487-1782820800-1782820800@sc.cpa SUMMARY:(SSTX509/26) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year\, but also understanding how the changing limits\, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities \nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx509-26-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213124Z LAST-MODIFIED:20250606T044818Z UID:10005488-1782820800-1782820800@sc.cpa SUMMARY:(SSTX493/26) Surgent's The Essential Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nUnderstand changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx493-26-surgents-the-essential-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213126Z LAST-MODIFIED:20250606T044819Z UID:10005489-1782820800-1782820800@sc.cpa SUMMARY:(SSTE431/26) Surgent's Clean\, Transform\, and Load Data in Power BI DESCRIPTION:Event Description\nThis intensive 2-hour course is designed specifically for those aiming to master data management skills in the modern business environment. As data becomes increasingly central to accounting and financial analysis\, the ability to effectively manage\, clean\, and transform this data is critical. This course delves into Microsoft Power Query\, a potent tool within Excel\, and Power BI Desktop\, known for its robust data processing capabilities. This course is designed to take participants from the basics of Power Query to exploring its more sophisticated features. It is an ideal blend of theoretical knowledge and practical application\, centered around diverse data scenarios encountered in multiple industries. The aim is to ensure that the skills and techniques learned are universally applicable and beneficial in any professional context. Structured to be participant-focused\, the course encourages active learning through a series of practical exercises\, live demonstrations\, and illustrative case studies. This approach not only deepens the understanding of Power Query’s features but also demonstrates how to turn complex data sets into actionable insights. While the course is broad in its application\, it remains detailed in its instruction\, catering to both the novice and the seasoned professional. It is particularly beneficial for those who regularly interact with data\, such as business analysts\, project managers\, and financial professionals\, providing them with the tools to streamline data processes and enhance data analysis capabilities. Additionally\, the course underscores best practices in data management. Participants will learn strategic approaches to data challenges\, ensuring that their data processes are efficient\, scalable\, and sustainable. This course is not just about mastering a tool; it’s about empowering professionals with the skills to transform data into a strategic business resource. By the end of the course\, participants will be equipped to leverage Power Query in Excel or Power BI Desktop to its full potential\, turning data into a powerful driver for business success and innovation. \nDesigned For\nAccounting professionals\, financial analysts\, and anyone who regularly works with data and seeks to improve their skills in data management and analysis using Power Query \nObjectives\nIdentify the key features and functionalities of Microsoft Power Query Distinguish between different data transformation techniques in Power Query\, including data cleaning\, merging\, and pivoting Indicate the best practices for documenting each step in your data transformation process \nMajor Subjects\nIntroduction to Power Query in Power BI: the interface and basic functionalities Removing duplicates\, handling null values\, and data type conversions Advanced methods for manipulating data\, including pivoting\, merging\, and appending queries Efficiently loading data into the Power BI data model Setting up details for each step in the process so you can document what is happening and why \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste431-26-surgents-clean-transform-and-load-data-in-power-bi/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213128Z LAST-MODIFIED:20250606T044821Z UID:10005490-1782820800-1782820800@sc.cpa SUMMARY:(SSET402/26) Surgent's Ethics for Tax Professionals DESCRIPTION:Event Description\nThe purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230\, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state’s ethics requirements. \nDesigned For\nAny tax practitioner who wishes to be informed or updated with respect to the Circular 230 rules of conduct that apply to tax return preparers \nObjectives\nUnderstand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis \nMajor Subjects\nWhat does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client’s omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? \nInstructions\nNone URL:https://sc.cpa/event/sset402-26-surgents-ethics-for-tax-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213129Z LAST-MODIFIED:20250606T044823Z UID:10005491-1782820800-1782820800@sc.cpa SUMMARY:(SSTX645/26) Surgent's Weekly Expert Hour (Original Air Date: 7/14/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nTax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets \nInstructions\nNone URL:https://sc.cpa/event/sstx645-26-surgents-weekly-expert-hour-original-air-date-7-14-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213133Z LAST-MODIFIED:20250606T044824Z UID:10005492-1782820800-1782820800@sc.cpa SUMMARY:(SSAA574/26) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\nThoroughly understand the requirements of the new Yellow Book and how they relate to the AICPA and single audit requirements Prepare to implement the new Yellow Book in an effective and efficient manner Save time by understanding what the new Yellow Book does and does not require auditors to do \nMajor Subjects\nCritical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa574-26-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213137Z LAST-MODIFIED:20250606T044828Z UID:10005493-1782820800-1782820800@sc.cpa SUMMARY:(SSAA447/26) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors.Through this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\nIdentify the key provisions of recently issued SASs Properly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan Understand the importance of reading\, reviewing\, and documenting the controls in a service organization control report Identify potential audit triggers that may result in Department of Labor inspections Understand the risks associated with a benefit plan audit engagement Avoid common mistakes noted during peer reviews \nMajor Subjects\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans\, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa447-26-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213142Z LAST-MODIFIED:20250606T044833Z UID:10005494-1782820800-1782820800@sc.cpa SUMMARY:(SSAA400/26) Surgent's Introduction to the Audit Process and Risk Assessment DESCRIPTION:Event Description\nFinancial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated\, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to a financial statement audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing \nObjectives\nIdentify key elements of the audit process Communicate the importance of professional skepticism and professional judgment Identify and perform basic risk assessment procedures Identify the linkage between the risk assessment procedures\, team meeting\, risk assessment summary\, audit plan and further audit procedures Discuss the documentation requirements of AU-C 230 and AU-C 315 \nMajor Subjects\nHistory of the financial statement audit Objective of a financial statement audit Audit Process and Linkage Management and the Auditor’s Responsibilities Evaluating Audit Risk Risk Assessment Process Risk Assessment Procedures Documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa400-26-surgents-introduction-to-the-audit-process-and-risk-assessment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213157Z LAST-MODIFIED:20250606T044907Z UID:10005495-1782820800-1782820800@sc.cpa SUMMARY:(SSOT401/26) Surgent's Management Fundamentals DESCRIPTION:Event Description\nAs you advance in your public accounting careers\, your responsibilities significantly increase. The skills required for continued success go beyond your technical skills but also include others that you may not have had a chance to develop earlier in your careers. Several of these new responsibilities involve engagement management and managing your team. Mastering these skills is key to your long-term success in public accounting.In this session\, we’ll review the keys to successful management\, including ways to best develop your team\, how to successfully engage your team and build their trust and how best to present information for retention. Lastly\, we’ll review the critically important skill of delegation\, focusing on what the best tasks are to delegate and how to empower your team without micromanaging them. (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\nIdentify key responsibilities related to effectively managing people and projects Identify key skills needed to manage effectively Recall when and how to effectively delegate tasks \nMajor Subjects\nWhat it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability \nInstructions\nNone URL:https://sc.cpa/event/ssot401-26-surgents-management-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213201Z LAST-MODIFIED:20250606T044909Z UID:10005496-1782820800-1782820800@sc.cpa SUMMARY:(SSMG420/26) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand how to integrate a budget\, strategic plan\, and forecast into one system See how the integrated plan helps the organization Identify how planning causes greater accountability for the company Perform various EVA and cash flow analysis in capital planning Understand how to make planning more politically acceptable in the organization \nMajor Subjects\nThe keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans \nInstructions\nNone URL:https://sc.cpa/event/ssmg420-26-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213206Z LAST-MODIFIED:20250606T044911Z UID:10005497-1782820800-1782820800@sc.cpa SUMMARY:(SSOT429/26) Surgent's Employer's Handbook: Legal\, Tax\, and Health Care Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs seeking an in-depth understanding of employment issues \nObjectives\nIdentify the legal issues in hiring\, evaluating\, and firing employees Discuss federal laws that curtail an employer in taking actions involving employees and applicants Understand the requirements that fringe benefits and compensation programs place on employers \nMajor Subjects\nHiring and firing issues What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee\, and much more Employment contracts An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy Telecommuters and other special situations Legal liability issues Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more Fringe benefit issues COBRA\, Family and Medical Leave Act\, and new developments in health care Medical plans Who is a full-time employee? \nInstructions\nNone URL:https://sc.cpa/event/ssot429-26-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213210Z LAST-MODIFIED:20250606T044912Z UID:10005498-1782820800-1782820800@sc.cpa SUMMARY:(SSTE458/26) Surgent's Improve Design and Productivity with Excel Tables DESCRIPTION:Event Description\nExcel tables are a fundamental feature that streamlines data organization\, analysis\, and visualization in Excel. Throughout this course\, you will discover how to transform raw data into elegant\, efficient\, and visually appealing tables. By harnessing the full potential of Excel tables\, you will be able to make better data-driven decisions and collaborate more effectively in various professional settings. Unlock the full potential of Excel tables to revolutionize the way you manage\, analyze\, and present data\, leading to improved efficiency and better decision-making in your personal and professional endeavors. \nDesigned For\nAny Excel user who wants to learn features within Excel to create better spreadsheets in a shorter amount of time \nObjectives\nUse Excel tables in most spreadsheets Apply features of Excel tables to create more accurate spreadsheets Identify ways to improve spreadsheet productivity by using Excel tables \nMajor Subjects\nWhat are Excel tables are and why are they important? How to create Excel Tables from scratch The art of sorting and filtering data within Excel tables to quickly identify patterns\, trends\, and outliers How Excel tables use structured reference formulas to create accurate calculations How Excel tables increase spreadsheet creation productivity \nInstructions\nNone URL:https://sc.cpa/event/sste458-26-surgents-improve-design-and-productivity-with-excel-tables/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213217Z LAST-MODIFIED:20250606T044916Z UID:10005500-1782820800-1782820800@sc.cpa SUMMARY:(SSTX603/26) 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.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\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/sstx603-26-surgents-weekly-expert-hour-original-air-date-5-20-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213225Z LAST-MODIFIED:20250606T044917Z UID:10005501-1782820800-1782820800@sc.cpa SUMMARY:(SSAA429/26) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260) Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265) Describe other communications that need to be made outside the entity in certain circumstances Create effective communications that enhance client service \nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa429-26-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213235Z LAST-MODIFIED:20250606T044919Z UID:10005502-1782820800-1782820800@sc.cpa SUMMARY:(SSTX513/26) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThis course is a great foundation to introduce new preparers to tax rules related to business returns. The course covers tax areas affecting all business entities\, providing a solid basis for staff to handle business entity returns. Such business tax topics include the sale of assets used in a trade or business (Form 4797)\, depreciation (Form 4562)\, deductible and nondeductible items\, and the basics of uniform capitalization. The objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare complicated federal corporate income tax returns. It is a hands-on and practical course\, with extra emphasis on changes to forms under new tax law. \nDesigned For\nNew staff and paraprofessionals involved in return preparation \nObjectives\nUnderstand basic preparation principles that affect all business entities Prepare a detailed Form 1120\, including Schedule M-1 Apply proper treatment of trial balance entries on Form 1120 \nMajor Subjects\nPreparation of a reasonably complicated Form 1120\, U.S. Corporate Income Tax Return\, from trial balance to completed return The importance of Schedule M-1\, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax-planning strategies for depreciation deductions\, including changes to Section 179 and first-year depreciation under Section 168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses\, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more! \nInstructions\nNone URL:https://sc.cpa/event/sstx513-26-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213309Z LAST-MODIFIED:20250606T044921Z UID:10005503-1782820800-1782820800@sc.cpa SUMMARY:(SSTX664/26) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \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/sstx664-26-surgents-weekly-expert-hour-original-air-date-9-5-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213311Z LAST-MODIFIED:20250606T044924Z UID:10005504-1782820800-1782820800@sc.cpa SUMMARY:(SSOT414/26) Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking DESCRIPTION:Event Description\nNetworking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities\, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered. \nDesigned For\nAnyone in the accounting or financial service professions interested in learning how to build and sustain long term professional relationships and connections for career success. \nObjectives\nUnderstand the three components of effective networking: preparation\, participation\, and follow-up Know how to build a business network in the workplace and industry Understand the mechanics of retaining and reinforcing existing professional relationships \nMajor Subjects\nThe psychology of perception Preparation checklist for networking Presenting your best self Perception management Preparing oneself for networking Setting expectations and limit; Seamless self-introductions How to introduce others Overcoming anxiety How to start conversations Situational question; The art of conversation flow Listening skills Topics to avoid Graceful exits Body language Navigating large events/conferences One-on-one meetings Cocktail party etiquette Remembering names Strategies for introverts Follow up recommendations How to maintain and sustain relationships long term \nInstructions\nNone URL:https://sc.cpa/event/ssot414-26-surgents-build-professional-relationships-to-enhance-your-career-authentic-networking/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213313Z LAST-MODIFIED:20250606T044922Z UID:10005505-1782820800-1782820800@sc.cpa SUMMARY:(SSTX650/26) Surgent's Weekly Expert Hour (Original Air Date: 5/23/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nGuidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen \nInstructions\nNone URL:https://sc.cpa/event/sstx650-26-surgents-weekly-expert-hour-original-air-date-5-23-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213315Z LAST-MODIFIED:20250606T044926Z UID:10005506-1782820800-1782820800@sc.cpa SUMMARY:(SSAA500/26) Surgent's Update on the AICPA's Enhancing Audit Quality Initiative DESCRIPTION:Event Description\nQuality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014\, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course\, we’ll review the latest results from the peer review program and identify common findings in recent peer reviews of audits as well as SSARS engagements. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives Recognize key trends noted in recent peer reviews Understand the importance of audit documentation in the system of quality control Recall common peer review feedback identified on common attestation engagements \nMajor Subjects\nStatus of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa500-26-surgents-update-on-the-aicpas-enhancing-audit-quality-initiative/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213317Z LAST-MODIFIED:20250606T045011Z UID:10005507-1782820800-1782820800@sc.cpa SUMMARY:(SSTX578/26) Surgent's Weekly Expert Hour (Original Air Date: 10/07/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nUpdate on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security? \nInstructions\nNone URL:https://sc.cpa/event/sstx578-26-surgents-weekly-expert-hour-original-air-date-10-07-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213319Z LAST-MODIFIED:20250606T045013Z UID:10005508-1782820800-1782820800@sc.cpa SUMMARY:(SSTX528/26) Surgent's Real Estate Tax Boot Camp DESCRIPTION:Event Description\nThis course is a `deep dive’ into all things real estate tax-related 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\, holding\, managing\, constructing\, and disposing of 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 of recent tax legislation\, as well as historically difficult areas of the law like passive activity and at-risk rules. \nDesigned For\nAccounting and Financial Professionals who advise clients or their company on issues related to the acquisition\, holding\, management\, and disposition of real estate \nObjectives\nLearn how to determine the taxpayer’s basis in the property Learn the rules of real estate development Learn how the IRC taxes rental operations Learn how to calculate gain or loss on the sale of real estate Understand the complex rules of depreciation\, bonus depreciation\, and Section 179 Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate Understand the at-risk rules Understand the passive activity rules Understand the like-kind exchange rules \nMajor Subjects\nCoverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate \nInstructions\nNone URL:https://sc.cpa/event/sstx528-26-surgents-real-estate-tax-boot-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213321Z LAST-MODIFIED:20250606T045015Z UID:10005509-1782820800-1782820800@sc.cpa SUMMARY:(SSAA461/26) Surgent's Best Practices in Not-for-Profit Accounting and Reporting DESCRIPTION:Event Description\nDon’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership\, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nPrepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’s not-for-profit accounting and reporting requirements \nMajor Subjects\nThe key requirements\, options\, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa461-26-surgents-best-practices-in-not-for-profit-accounting-and-reporting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260404T072911 CREATED:20250605T213323Z LAST-MODIFIED:20250606T045017Z UID:10005510-1782820800-1782820800@sc.cpa SUMMARY:(SSOT428/26) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know DESCRIPTION:Event Description\nIn 1996\, Congress passed the Health Insurance Portability and Accountability Act\, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law\, critics argued that HIPAA “lacked teeth”\, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH\, entities subject to HIPAA are now required to maintain specific physical\, administrative\, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law\, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further\, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH\, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is\, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also\, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses \nObjectives\nUnderstand HIPAA’s requirements and how they apply to accounting and other professionals Understand methods to employ to reduce chances of violating HIPAA’s provisions Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses \nMajor Subjects\nA basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA \nInstructions\nNone URL:https://sc.cpa/event/ssot428-26-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR