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: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035743Z CREATED:20260807T035742Z LAST-MODIFIED:20260807T035743Z UID:10007185-1814356800-1814356800@sc.cpa SUMMARY:(SSTX161/27) Surgent's Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish;an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding\n Examine employer requirements regarding Form W-4\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx161-27-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035747Z CREATED:20260807T035746Z LAST-MODIFIED:20260807T035747Z UID:10007186-1814356800-1814356800@sc.cpa SUMMARY:(SSTX373/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/12/25) 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\nProgress on the House Budget Reconciliation Bill Updates and changes to Health Savings Accounts (HSAs) Soroban Capital Partners LP v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx373-27-surgents-weekly-expert-hour-original-air-date-6-12-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035812Z CREATED:20260807T035812Z LAST-MODIFIED:20260807T035812Z UID:10007187-1814356800-1814356800@sc.cpa SUMMARY:(SSAA189/27) Surgent's Fraud Basics: Protecting the Company Till DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa189-27-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T035918Z CREATED:20260807T035917Z LAST-MODIFIED:20260807T035918Z UID:10007188-1814356800-1814356800@sc.cpa SUMMARY:(SSTX111/27) Surgent's Unique Tax Attributes of Different Entity Types DESCRIPTION:Event Description\nWhen putting together a financial plan\, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore\, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed\, but also which taxes will have the greatest impact on the individual owner. In this course\, we will explore when self-employment taxes apply to business income\, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner. \nDesigned For\nAccounting and finance professionals who work with entrepreneurial clients or clients in the beginning stages of starting a business \nObjectives\n\nState the basic distinctions between various entity types \n Identify when self-employment taxes must be paid by a flow-through entity owner \n Recognize how an S corporation can avoid the built-in gains tax \n Recall which entity types may make a PTE election under IRS Notice 2020-75\n\nMajor Subjects\nConsiderations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose? \nInstructions\nNone URL:https://sc.cpa/event/sstx111-27-surgents-unique-tax-attributes-of-different-entity-types/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040029Z CREATED:20260807T040029Z LAST-MODIFIED:20260807T040029Z UID:10007189-1814356800-1814356800@sc.cpa SUMMARY:(SSTX136/27) Surgent's The Complete Guide to Liquidation of Business Entities DESCRIPTION:Event Description\nLiquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations\, S corporations\, partnerships\, and limited liability companies. This unique course is essential for anyone planning to sell a business. \nDesigned For\nCPAs in public accounting and industry involved in business entity liquidations \nObjectives\n\nDescribe the tax consequences to a corporation and its shareholders of a complete liquidation\n Discuss alternatives to liquidation\n Understand the particular issues in the liquidation of an S corporation\n Consider the options available on complete liquidation of a partnership or LLC\n\nMajor Subjects\nThe impact of recent legislation Unique planning opportunities and tax traps involved in the liquidation of a business entity Installment sales and the big hurdles to favorable tax treatment in liquidation Form 966 and its importance An analysis of liquidation timing Strategies to pursue in light of the tax rates on dividends and capital gains The special problems of liquidating subchapter S corporations Key planning issues and benefits in liquidating partnerships and limited liability companies Expansion of the carried interest provisions of Rev. Proc. 93-27 \nInstructions\nNone URL:https://sc.cpa/event/sstx136-27-surgents-the-complete-guide-to-liquidation-of-business-entities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040036Z CREATED:20260807T040036Z LAST-MODIFIED:20260807T040036Z UID:10007190-1814356800-1814356800@sc.cpa SUMMARY:(SSTX101/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\n\nBe aware of fiduciary accounting principles\n Calculate Distributable Net Income and the income distribution deduction \n Prepare Form 1041 and Schedule K-1 \n\nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx101-27-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040038Z CREATED:20260807T040038Z LAST-MODIFIED:20260807T040038Z UID:10007191-1814356800-1814356800@sc.cpa SUMMARY:(SSAA256/27) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance \nObjectives\n\nExplain the FASB’s new revenue recognition guidance found in Topic 606\n Describe the FASB’s new five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the new standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n View feedback from public entity implementation of Topic 606 \n Recall best practices and areas for improvement in the recognition of revenue\n\nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa256-27-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040112Z CREATED:20260807T040112Z LAST-MODIFIED:20260807T040112Z UID:10007192-1814356800-1814356800@sc.cpa SUMMARY:(SSTE119/27) Surgent's Generative AI in Accounting and Prompt Engineering DESCRIPTION:Event Description\nThis course explores generative AI (genAI) and prompt engineering and the relevance of these tools to accounting. The course will explain how generative AI differs from non-generative AI and help participants to understand current use\, limitations\, and risks associated with genAI integration in audits and financial reporting. The course will also explore best practices for writing prompts and common prompt engineering tools and techniques. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nExplain the principles of generative AI (i.e.\, ChatGPT)\, distinguish it from non-generative AI\, and explore its frequent use cases\n Understand the current use\, limitations\, risks\, and supervision of genAI integration in audits and financial reporting\n Apply best practices for creating prompts and explore examples of impactful prompts \n Practice common prompt engineering techniques and approaches for writing effective prompts\n Explore commonly used tools to aid with prompt engineering\n\nMajor Subjects\nPrinciples of generative AI vs. non-generative AI Common use cases of generative AI in accounting Current use\, limitations\, and risks of genAI Real-world applications in audits and financial reporting Understanding the risks and challenges (e.g.\, data privacy\, accuracy) Supervision and governance of genAI tools in accounting Best practices for prompt engineering Crafting effective prompts for generative AI Exploring examples of impactful and efficient prompts Ensuring ethical and responsible prompt design Common prompt engineering techniques Zero-shot\, few-shot\, and chain-of-thought prompting The interview pattern and tree-of-thought approaches Practical examples and hands-on prompt creation Tools for prompt engineering \nInstructions\nAccess to ChatGPT-4o during the course is encouraged but not required. Participants can create a free account by visiting chatgpt.com and clicking “Sign Up.” URL:https://sc.cpa/event/sste119-27-surgents-generative-ai-in-accounting-and-prompt-engineering/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040346Z CREATED:20260807T040339Z LAST-MODIFIED:20260807T040346Z UID:10007193-1814356800-1814356800@sc.cpa SUMMARY:(SSTX357/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/17/24) 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\nThe 4-part test to determine R&D tax credit eligibility A discussion of FSA\, HSA\, and DCB accounts IRS taxation rules related to insurance policies \nInstructions\nNone URL:https://sc.cpa/event/sstx357-27-surgents-weekly-expert-hour-original-air-date-10-17-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040409Z CREATED:20260807T040409Z LAST-MODIFIED:20260807T040409Z UID:10007194-1814356800-1814356800@sc.cpa SUMMARY:(SSAA263/27) Surgent's Simply Auditing Not-for-Profits Efficiently DESCRIPTION:Event Description\nIt’s crazy to try to audit not-for-profits in the same manner that you do for-profits! The sane approach to auditing not-for-profits is to incorporate what makes them unique into the planning and performance of the audit. This course is designed to help you do just that! Obtain a superior working knowledge of auditing not-for-profit entities effectively and efficiently. \nDesigned For\nAuditors of not-for-profit entities \nObjectives\n\nIdentify the ways not-for-profit auditing differs from commercial sector auditing\n Skillfully adjust audits to suit the characteristics of not-for-profit entities\n More efficiently audit not-for-profits using enhanced knowledge of key issues\n\nMajor Subjects\nHow distinctive funding sources\, different operating purposes\, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions\, functional expenses\, net assets\, etc. Frequent issues arising in audits of not-for-profits (e.g.\, independence concerns\, communicating with those charged with governance\, Yellow Book audits\, single audits\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa263-27-surgents-simply-auditing-not-for-profits-efficiently/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040425Z CREATED:20260807T040424Z LAST-MODIFIED:20260807T040425Z UID:10007195-1814356800-1814356800@sc.cpa SUMMARY:(SSOT106/27) Surgent's Lessons Learned From Recent Accounting Malpractice Actions DESCRIPTION:Event Description\nRecent economic volatility has created added stress on accounting and finance professionals and their clients. When individuals or businesses lose money\, they often blame others for their misfortune. Business disputes can sometimes lead to accounting malpractice claims. Understanding the most common types of accounting malpractice claims provides a roadmap of what not to do. This course provides a current overview of accounting malpractice litigation throughout the United States. The goal is to learn about the types of claims asserted against CPA firms and strategies to employ to avoid such claims. Reviewing malpractice claims allows us to identify patterns of behavior that may reduce litigation risk. This course includes 1 credit of Regulatory Ethics and 1 credit of Business Law. \nDesigned For\nAccounting or financial service professionals who seek to gain a better understanding of current accounting malpractice claims and steps to avoid claims in the future \nObjectives\n\nIdentify high risk activities to avoid\n Recognize common defenses to malpractice claims\n Be well versed in standards of professional conduct\n Understand the litigation process for malpractice claims\n\nMajor Subjects\nCommon instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area \nInstructions\nNone URL:https://sc.cpa/event/ssot106-27-surgents-lessons-learned-from-recent-accounting-malpractice-actions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T040430Z CREATED:20260807T040429Z LAST-MODIFIED:20260807T040430Z UID:10007197-1814356800-1814356800@sc.cpa SUMMARY:(SSTX327/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/09/22) 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\nPotential tax developments\, IRS proposed regulations\, and major rulings as of June 9\, 2022 Social Security: Pre-COVID trends\, claiming spousal benefits R&E capitalization under Section 174 \nInstructions\nNone URL:https://sc.cpa/event/sstx327-27-surgents-weekly-expert-hour-original-air-date-6-09-22/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR