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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035436Z CREATED:20260807T035435Z LAST-MODIFIED:20260807T035436Z UID:10007172-1814356800-1814356800@sc.cpa SUMMARY:(SSTE124/27) Surgent's Get Started with Power BI DESCRIPTION:Event Description\nEmbark on a journey to master Power BI\, a powerful tool for data analysis and business intelligence\, in this comprehensive course. This course is meticulously designed for professionals who seek to understand the full spectrum of Power BI capabilities\, including its integration with Excel’s Power BI features like Power Pivot and Power Query\, and its comparison with standalone Power BI tools such as Power BI Desktop\, Power BI Service\, and Power BI Report Server. In the first part of the course\, participants will be introduced to the fundamentals of Power BI. This includes an overview of Power BI’s interface\, key features\, and its seamless integration with Excel. The course will cover Excel’s Power BI tools – Power Pivot for advanced data modeling and Power Query for efficient data transformation and preparation. This segment is essential for understanding how Power BI extends and enhances the data processing and analytical capabilities of Excel. The second section of the course delves into the standalone Power BI tools. Here\, participants will explore Power BI Desktop for creating complex data models and sophisticated reports\, Power BI Service for cloud-based collaboration and sharing\, and Power BI Report Server for on-premises report deployment. This part of the course will focus on the unique features and strengths of these standalone tools\, providing participants with the skills to leverage Power BI in a variety of business contexts. \nDesigned For\nAnyone who wants to enhance their analytical skills and embrace the advanced capabilities of Power BI\, setting them apart in a data-driven business environment \nObjectives\n\nIdentify the differences and synergies between Excel’s Power BI tools and the standalone Power BI tools\, enabling a clear understanding of when and how to use each tool effectively in various business scenarios\n Distinguish between the various functionalities and use cases of Power BI tools\, empowering participants to select the most appropriate Power BI tool for specific data analysis and reporting needs in their professional roles\n Recognize the impact of integrating Power BI with Excel on the efficiency and effectiveness of data processing\, analysis\, and visualization tasks\, aiding in the development of more streamlined and powerful data analytics strategies within participants’ organizations\n\nMajor Subjects\nIntroduction to the Power BI ecosystem\, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop\, Power BI Service\, Power BI Report Builder\, and Power BI Report Server) Introduction to the interfaces of Power Pivot\, Power Query\, Power BI Desktop\, and Power BI Services Strengths and limitations of Excel’s Power BI features versus standalone Power BI tools Deciding when to use each tool for optimal efficiency and accuracy in data analysis tasks \nInstructions\nNone URL:https://sc.cpa/event/sste124-27-surgents-get-started-with-power-bi/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035437Z CREATED:20260807T035436Z LAST-MODIFIED:20260807T035437Z UID:10007173-1814356800-1814356800@sc.cpa SUMMARY:(SSOT146/27) Surgent's Recruiting and Retaining Next Gen Talent DESCRIPTION:Event Description\nWhen it comes to attracting the best talent\, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later)\, as this group is expected to comprise 62% of the workforce by 2025. To be successful\, accounting and related professionals should understand how to create strong relationships with Next Gen talent\, some of the most talented\, energetic components of the workforce. Using sound research as a guide\, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees \nObjectives\n\nUnderstand the backgrounds\, beliefs\, and career expectations for Next Gen talent\n Explore ways to recruit\, train and retain Next Gen talent\n Recognize successful strategies used by small and large organizations to retain Next Gen employees\n Understand the importance of technology\, social media\, mentoring\, and culture for Next Gen employees\n\nMajor Subjects\nWho are Next Gen employees\, and what are their career objectives? How employers can align their values with Next Gen values; Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot146-27-surgents-recruiting-and-retaining-next-gen-talent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035534Z CREATED:20260807T035534Z LAST-MODIFIED:20260807T035534Z UID:10007174-1814356800-1814356800@sc.cpa SUMMARY:(SSAA237/27) Surgent's How to Account for Internal-Use Software Arrangements DESCRIPTION:Event Description\nThis course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized\, how those costs are amortized\, how they are tested for impairment\, as well as presentation and disclosure requirements. \nDesigned For\nProfessional accountants \nObjectives\n\nDistinguish between software that is considered internal-use and not considered internal-use\n Recognize how implementation costs are accounted for in various stages of software development\n Identify when capitalization and amortization should commence\n Recognize how implementation costs of hosting arrangements are accounted for differently\n\nMajor Subjects\nDevelopment costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa237-27-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035538Z CREATED:20260807T035538Z LAST-MODIFIED:20260807T035538Z UID:10007175-1814356800-1814356800@sc.cpa SUMMARY:(SSTX383/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/28/25) 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\nCharitable planning with the implementation of OBBBA The impact of OBBBA on tax-exempt organizations Portability and estate planning \nInstructions\nNone URL:https://sc.cpa/event/sstx383-27-surgents-weekly-expert-hour-original-air-date-8-28-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035546Z CREATED:20260807T035545Z LAST-MODIFIED:20260807T035546Z UID:10007177-1814356800-1814356800@sc.cpa SUMMARY:(SSOT135/27) Surgent's Increase Success by Understanding People DESCRIPTION:Event Description\nAs finance professionals we often have dual responsibilities\, to use our technical skills and also to exercise our leadership skills to lead a department. But we are often not sufficiently trained in the second\, and sometimes most important\, skill set. This short program takes an in-depth look at a proven model designed to help us understand both ourselves and other people. In so doing\, we gain the skill to lead better\, handle problem employees and coworkers\, and significantly gain upward mobility within the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nLearn how to better understand ourselves and why we act the way we do\n Understand others and their personalities\n See how to better correct an employee\n Know how to assign work for better results\n Understand better ways to get behavior change from employees\n Increase the productivity in your department\n\nMajor Subjects\nHow to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way \nInstructions\nNone URL:https://sc.cpa/event/ssot135-27-surgents-increase-success-by-understanding-people/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035547Z CREATED:20260807T035547Z LAST-MODIFIED:20260807T035547Z UID:10007178-1814356800-1814356800@sc.cpa SUMMARY:(SSOT134/27) 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\n\nIdentify the legal issues in hiring\, evaluating\, and firing employees\n Discuss federal laws that curtail an employer in taking actions involving employees and applicants\n Understand the requirements that fringe benefits and compensation programs place on employers\n\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/ssot134-27-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035613Z CREATED:20260807T035613Z LAST-MODIFIED:20260807T035613Z UID:10007179-1814356800-1814356800@sc.cpa SUMMARY:(SSAA228/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today DESCRIPTION:Event Description\nWith so much of significance going on currently in the world of A&A today\, you need to be able to make sense of the key drivers of our profession. In this course\, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically\, because technology is rapidly transforming our profession\, we’ll review current trend and risks related to technology. Next\, while many COVID-19 accounting considerations have passed\, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here\, we’ll review the new lease accounting guidance. Then\, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives. \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\nUnderstand and apply the FASB’s new revenue recognition standard\, Topic 606\n Review the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the relevant accounting guidance related to financial and non-financial asset impairment\n Identify the appropriate accounting model to account for the restructuring of debt and other borrowing agreements\n\nMajor Subjects\nAccounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings \nInstructions\nNone URL:https://sc.cpa/event/ssaa228-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035615Z CREATED:20260807T035615Z LAST-MODIFIED:20260807T035615Z UID:10007180-1814356800-1814356800@sc.cpa SUMMARY:(SSTX320/27) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) 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\nThe Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act \nInstructions\nNone URL:https://sc.cpa/event/sstx320-27-surgents-weekly-expert-hour-original-air-date-1-20-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035616Z CREATED:20260807T035616Z LAST-MODIFIED:20260807T035616Z UID:10007181-1814356800-1814356800@sc.cpa SUMMARY:(SSAA243/27) Surgent's Examining ASC 842\, Leases DESCRIPTION:Event Description\nASC 842\, Leases\, is one of the more complex and impactful standards the FASB has updated in decades\, likely second only to ASC 606\, Revenue. This course is a one-stop shop for what you need to know about applying and understanding the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease remeasurement events\, as well as address other major provisions of ASC 842\, such as disclosures and short-term leases. In addition\, we will review the income statement treatment of lease expense for all leases\, for both lessees and lessors\, and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including those related to discount rates and common control arrangements.With ASC 842 fully implemented and effective\, now is the time to get up to speed on this complex 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 new lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842)\n Recall operational issues in adopting ASC 842\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Other operational issues Recently issued updates to the lease accounting guidance ASU No. 2023-01\, Common Control Arrangements \nInstructions\nNone URL:https://sc.cpa/event/ssaa243-27-surgents-examining-asc-842-leases/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035733Z CREATED:20260807T035733Z LAST-MODIFIED:20260807T035733Z UID:10007182-1814356800-1814356800@sc.cpa SUMMARY:(SSAA209/27) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\n\nRecognize the prevalence of fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa209-27-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035739Z CREATED:20260807T035739Z LAST-MODIFIED:20260807T035739Z UID:10007183-1814356800-1814356800@sc.cpa SUMMARY:(SSAA138/27) 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/ssaa138-27-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035741Z CREATED:20260807T035740Z LAST-MODIFIED:20260807T035741Z UID:10007184-1814356800-1814356800@sc.cpa SUMMARY:(SSAA150/27) Surgent's Going Concern Accounting and Reporting Considerations DESCRIPTION:Event Description\nThis course will review the relevant considerations related to going concern\, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists\, management mitigation efforts\, and required disclosures both when management\, and the accountant\, feel such efforts will be effective in mitigating the risk\, as well as when they do not. Lastly\, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic. \nDesigned For\nAccounting and auditing practitioners assisting in the preparation of financial statements \nObjectives\n\nDifferentiate between the external accountant’s and management’s responsibility related to identifying\, evaluating\, presenting\, and disclosing going concern uncertainty \n Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time \n Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists\n\nMajor Subjects\nCurrent FASB accounting standards related to going concern\, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty? \nInstructions\nNone URL:https://sc.cpa/event/ssaa150-27-surgents-going-concern-accounting-and-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR