BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH 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:20260613T044015Z CREATED:20260612T223526Z LAST-MODIFIED:20260613T044015Z UID:10006278-1814356800-1814356800@sc.cpa SUMMARY:(SSTX125/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx125-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050713Z CREATED:20260612T223611Z LAST-MODIFIED:20260613T050713Z UID:10006279-1814356800-1814356800@sc.cpa SUMMARY:(SSTE141/27) Surgent's Power Query Series: Useful Transformations DESCRIPTION:Event Description\nThis course covers a number of useful transformations using Power Query (Excel version) to clean\, enrich\, and shape data. Coverage includes pivoting and unpivoting\, filtering and grouping\, fuzzy matching\, and more\, with hands-on exercises for users to practice these skills.Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the ninth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nBe familiar with various useful transformations available in Power Query\n\nMajor Subjects\nData before and after transformation: unpivoting\, pivoting\, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste141-27-surgents-power-query-series-useful-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044016Z CREATED:20260612T223611Z LAST-MODIFIED:20260613T044016Z UID:10006280-1814356800-1814356800@sc.cpa SUMMARY:(SSAA239/27) Surgent's Management's Discussion and Analysis - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been\, and continues to be\, a primary focus area of the SEC when reviewing public company filings. In fact\, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the objectives and focus areas related to MD&A \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area; Best practices offered by the SEC Comment letter examples pertaining to this area \nInstructions\nNone URL:https://sc.cpa/event/ssaa239-27-surgents-managements-discussion-and-analysis-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050714Z CREATED:20260612T223612Z LAST-MODIFIED:20260613T050714Z UID:10006281-1814356800-1814356800@sc.cpa SUMMARY:(SSTX393/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/11/25) 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\n2025 Year-End Planning Tips for IRAs and Employer Plans A QCD Counts Toward RMD if Done Before RMD Is Satisfied New IRS Developments \nInstructions\nNone URL:https://sc.cpa/event/sstx393-27-surgents-weekly-expert-hour-original-air-date-12-11-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044021Z CREATED:20260612T223612Z LAST-MODIFIED:20260613T044021Z UID:10006282-1814356800-1814356800@sc.cpa SUMMARY:(SSTX108/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx108-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050715Z CREATED:20260612T223613Z LAST-MODIFIED:20260613T050715Z UID:10006283-1814356800-1814356800@sc.cpa SUMMARY:(SSOT118/27) Surgent's Exploring Business Valuation Fundamentals DESCRIPTION:Event Description\nWhat makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course\, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment’s price. \nDesigned For\nAccounting and finance professionals who want to understand the concepts and theories behind business valuation techniques \nObjectives\n\nDescribe the factors affecting the value of a business \n Compare and contrast market value\, investment value\, bankruptcy value\, and going concern value \n List the key differences between technical and fundamental analysis \n Calculate intrinsic value using discounted cash flow methods\, such as the GGM and the H-Model \n Calculate intrinsic value using free cash flow \n Calculate the gains and losses to the buyer/seller in a merger/acquisition \n List key discounts when valuing privately held companies \n\nMajor Subjects\nWhat does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models \nInstructions\nNone URL:https://sc.cpa/event/ssot118-27-surgents-exploring-business-valuation-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044023Z CREATED:20260612T223613Z LAST-MODIFIED:20260613T044023Z UID:10006284-1814356800-1814356800@sc.cpa SUMMARY:(SSAA229/27) 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 trends 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\nRecall key concepts related to data-driven decision-making and technology trends\n Identify key disclosure and reporting considerations related to going concern\n Apply the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the AICPA engagement quality initiatives and peer review results\n\nMajor Subjects\nTechnology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842\, Leases\, implementation challenges\, and ongoing accounting Engagement quality update \nInstructions\nNone URL:https://sc.cpa/event/ssaa229-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050715Z CREATED:20260612T223614Z LAST-MODIFIED:20260613T050715Z UID:10006285-1814356800-1814356800@sc.cpa SUMMARY:(SSTX292/27) Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) 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\nDetails of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans\, parts\, and costs \nInstructions\nNone URL:https://sc.cpa/event/sstx292-27-surgents-weekly-expert-hour-original-air-date-10-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044024Z CREATED:20260612T223614Z LAST-MODIFIED:20260613T044024Z UID:10006286-1814356800-1814356800@sc.cpa SUMMARY:(SSAA240/27) Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components. \nDesigned For\nProfessionals interested in challenges to revenue recognition under ASC 606 \nObjectives\n\nRecognize the importance of accurate estimation of variable payments for revenue recognition\n Determine the effects of contract modifications on revenue recognition\n Determine appropriate methods for estimating uncertain payment amounts\n Distinguish between contracts with and without significant financing components\n Select the appropriate revenue recognition method for a contract modification\n\nMajor Subjects\nModifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nInstructions\nNone URL:https://sc.cpa/event/ssaa240-27-surgents-asc-606-insights-managing-variable-consideration-and-modifications/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050719Z CREATED:20260612T223615Z LAST-MODIFIED:20260613T050719Z UID:10006287-1814356800-1814356800@sc.cpa SUMMARY:(SSAA199/27) Surgent's FASB Accounting Standards Update DESCRIPTION:Event Description\nDesigned to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB)\, this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will discuss the main provisions of the ASU\, application guidance\, and information on transition and the effective dates for the new ASU. This course is the place to go to stay current on all FASB-related matters. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall recently issued ASUs of greatest significance to smaller and medium-sized entities\n Identify items on the FASB’s technical agenda\n\nMajor Subjects\nFASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting; Projects on the FASB’s Technical Agenda \nInstructions\nNone URL:https://sc.cpa/event/ssaa199-27-surgents-fasb-accounting-standards-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044123Z CREATED:20260612T223615Z LAST-MODIFIED:20260613T044123Z UID:10006288-1814356800-1814356800@sc.cpa SUMMARY:(SSET106/27) Surgent's Ethics for the Industry Accountant DESCRIPTION:Event Description\nWhile ethics training is required by many states\, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers\, our firms\, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry. \nDesigned For\nFinance and accounting professionals\, particularly CPAs in industry \nObjectives\n\nIdentify and understand critical thinking errors as they relate to ethical dilemmas\n Understand the professional code of ethics and conduct\n Be familiar with the new AICPA Ethics Codification\n Recognize the impact of ethical and unethical conduct on our profession\n Understand the common types of fraud in business and identify red flags of fraud\n\nMajor Subjects\nWhat are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points \nInstructions\nNone URL:https://sc.cpa/event/sset106-27-surgents-ethics-for-the-industry-accountant/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044127Z CREATED:20260612T223616Z LAST-MODIFIED:20260613T044127Z UID:10006289-1814356800-1814356800@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:20260613T044128Z CREATED:20260612T223618Z LAST-MODIFIED:20260613T044128Z UID:10006290-1814356800-1814356800@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:20260613T044130Z CREATED:20260612T223619Z LAST-MODIFIED:20260613T044130Z UID:10006291-1814356800-1814356800@sc.cpa SUMMARY:(SSTX130/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx130-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044132Z CREATED:20260612T223620Z LAST-MODIFIED:20260613T044132Z UID:10006292-1814356800-1814356800@sc.cpa SUMMARY:(SSTX181/27) Surgent's Top Individual Tax Planning Strategies DESCRIPTION:Event Description\nIndividual tax planning strategies for 2025 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes enacted in 2025 that impact individuals and provide individuals with significant tax reduction opportunities. \nDesigned For\nAccounting and finance professionals who need to know about tax planning opportunities for 2025 and later \nObjectives\n\nAdvise individual clients on tax changes and planning opportunities associated with those changes in 2025 and after\n\nMajor Subjects\nExtension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit\, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes \nInstructions\nNone URL:https://sc.cpa/event/sstx181-27-surgents-top-individual-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050721Z CREATED:20260612T223703Z LAST-MODIFIED:20260613T050721Z UID:10006293-1814356800-1814356800@sc.cpa SUMMARY:(SSTE137/27) Surgent's Power Query Series: Data Transformations DESCRIPTION:Event Description\nThis course teaches the user how to perform data transformations in Power Query\, using a hands-on approach. Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the fourth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand all transformations available in Power Query to turn messy data into a table format to enable data modeling\n Understand how to perform data transformations using a hands-on example\n\nMajor Subjects\nWorkflow of a data transformation\, including data cleaning\, data enrichment\, and data shaping How to perform data transformations Hands-on example: flattening a general ledger \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste137-27-surgents-power-query-series-data-transformations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050722Z CREATED:20260612T223704Z LAST-MODIFIED:20260613T050722Z UID:10006294-1814356800-1814356800@sc.cpa SUMMARY:(SSTX359/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/31/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIncome-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025 \nInstructions\nNone URL:https://sc.cpa/event/sstx359-27-surgents-weekly-expert-hour-original-air-date-10-31-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050724Z CREATED:20260612T223705Z LAST-MODIFIED:20260613T050724Z UID:10006295-1814356800-1814356800@sc.cpa SUMMARY:(SSAA129/27) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\n\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)\n Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)\n Describe other communications that need to be made outside the entity in certain circumstances\n Create effective communications that enhance client service\n\nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa129-27-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050816Z CREATED:20260612T223705Z LAST-MODIFIED:20260613T050816Z UID:10006296-1814356800-1814356800@sc.cpa SUMMARY:(SSTE105/27) Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals DESCRIPTION:Event Description\nThis hands-on course introduces accountants\, auditors\, and finance professionals to agentic AI by simulating autonomous behavior using the basic version of ChatGPT. Participants will use role-play\, prompt engineering\, and guided interaction loops to create agents that simulate planning\, decision-making\, and communication workflows. No coding or advanced access is required. Participants will practice designing task-specific prompts\, simulating agent autonomy using flipped interaction patterns\, and evaluating agent output for risk and effectiveness. This course makes agentic AI accessible to all learners through practical\, scenario-based exercises using tools they already have. \nDesigned For\nCPAs\, CFOs\, controllers\, finance managers\, tax professionals\, advisors\, and financial professionals seeking hands-on experience with AI tools and workflows \nObjectives\n\nUnderstand the building blocks of agentic behavior using basic ChatGPT\n Create and simulate task-specific agents using prompt engineering techniques\n Practice flipped interaction patterns that showcase autonomous agent workflows\n Evaluate agent responses for bias\, limitations\, and control weaknesses\n Apply ethical and professional guidelines to simulated agent deployments\n\nMajor Subjects\nAgentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot\, tax helper\, financial planning agent Risk scenarios: hallucinations\, scope creep\, prompt hacking Governance\, professional skepticism\, and documentation best practices \nInstructions\nAccess to ChatGPT 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/sste105-27-surgents-build-an-ai-agent-with-chatgpt-a-hands-on-lab-for-financial-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050817Z CREATED:20260612T223706Z LAST-MODIFIED:20260613T050817Z UID:10006297-1814356800-1814356800@sc.cpa SUMMARY:(SSTX381/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/14/25) 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\nLegal Obligations and Individual Responsibilities of RMDs; SALT Limitation and the PTET; Qualified Production Property Rules \nInstructions\nNone URL:https://sc.cpa/event/sstx381-27-surgents-weekly-expert-hour-original-air-date-8-14-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050818Z CREATED:20260612T223707Z LAST-MODIFIED:20260613T050818Z UID:10006298-1814356800-1814356800@sc.cpa SUMMARY:(SSTX204/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in-person\, correspondence\, or phone conferences with IRS Appeals\n Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx204-27-surgents-navigating-your-client-through-the-irs-appeals-process-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050819Z CREATED:20260612T223708Z LAST-MODIFIED:20260613T050819Z UID:10006299-1814356800-1814356800@sc.cpa SUMMARY:(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24) 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\nCrummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules \nInstructions\nNone URL:https://sc.cpa/event/sstx334-27-surgents-weekly-expert-hour-original-air-date-5-2-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045920Z CREATED:20260612T223709Z LAST-MODIFIED:20260613T045920Z UID:10006300-1814356800-1814356800@sc.cpa SUMMARY:(SSAA202/27) Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques DESCRIPTION:Event Description\nThis course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed\, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn how to recognize and prevent fraud in their business \nObjectives\n\nRecognize ways to detect and prevent fraud in your organization\n\nMajor Subjects\nCommon fraud prevention strategies Common fraud detection methods \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-27-surgents-how-can-i-spot-fraud-a-review-of-fraud-detection-and-prevention-techniques/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050013Z CREATED:20260612T223711Z LAST-MODIFIED:20260613T050013Z UID:10006301-1814356800-1814356800@sc.cpa SUMMARY:(SSAA142/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned as an all-you-need-to-know update for accounting\, auditing\, and attestation practitioners at all levels in public accounting and industry\, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB)\, American Institute of Certified Public Accountants (AICPA)\, Public Company Accounting Oversight Board (PCAOB)\, and Securities and Exchange Commission (SEC).On the financial accounting front\, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, and SAS 146\, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards\, effective December 15\, 2025\, modernize quality management standards to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on engagements.We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa142-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050013Z CREATED:20260612T223712Z LAST-MODIFIED:20260613T050013Z UID:10006302-1814356800-1814356800@sc.cpa SUMMARY:(SSAA204/27) Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us DESCRIPTION:Event Description\nThis course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo\, who was an integral part of this case.This is the fourth of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn from a real-life fraud case to understand how to detect and prevent fraud in their organizations \nObjectives\n\nUnderstand the circumstances surrounding Rita Crundwell’s municipal fraud\n Use the lessons learned from that case to understand some of the characteristics of an effective internal fraud program\n\nMajor Subjects\nBackground of the Dixon\, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case \nInstructions\nNone URL:https://sc.cpa/event/ssaa204-27-surgents-lessons-learned-what-a-53-million-fraud-can-teach-us/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050013Z CREATED:20260612T223808Z LAST-MODIFIED:20260613T050013Z UID:10006303-1814356800-1814356800@sc.cpa SUMMARY:(SSOT101/27) Surgent's Successful Communication DESCRIPTION:Event Description\nAll would agree that successful communications are key to any successful venture\, including audits. However\, given the tight deadlines\, complex issue resolution and the often remote working environment of the audit teams and clients\, there are many barriers to achieving effective communications on audit engagements.In this module\, we’ll review common barriers to effective communication\, models for effective communication which are easy to understand and utilize\, the importance of both verbal and non-verbal communication skills\, and the often over-looked element of communication – effective listening. \nDesigned For\nAccountants with responsibilities for effective engagement communications \nObjectives\n\nBe familiar with a communication model to discover key techniques\n Identify and demonstrate techniques for overcoming barriers\n Understand; the communication process including: non-verbal behaviors\, and active listening\n Listen more effectively\, especially in stressful situations where heightened emotions can get in the way\n Create an action plan to apply techniques in the workplace for communication success\n\nMajor Subjects\nBarriers to communication\, especially when working remotely Modules and best practices for effective communication Keys to effective non-verbal communication Effective listening techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot101-27-surgents-successful-communication/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050014Z CREATED:20260612T223809Z LAST-MODIFIED:20260613T050014Z UID:10006304-1814356800-1814356800@sc.cpa SUMMARY:(SSTX309/27) Surgent's Weekly Expert Hour (Original Air Date: 7/01/21) 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\nEmergency Rental Assistance The Social Security Administration’s Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office \nInstructions\nNone URL:https://sc.cpa/event/sstx309-27-surgents-weekly-expert-hour-original-air-date-7-01-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T050014Z CREATED:20260612T223810Z LAST-MODIFIED:20260613T050014Z UID:10006305-1814356800-1814356800@sc.cpa SUMMARY:(SSAA177/27) Surgent's Service Organization Control Reports – A User Auditor View DESCRIPTION:Event Description\nAs entities continue to oursource financially significant processes\, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope\, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this course\, we’ll review the relevant information which auditors need to know about SOC1s\, including their professional standards guidance\, scope (Type 1 or 2)\, coverage and user auditor response to control deficiencies identified by the service auditor. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nIdentify the types of business processes that are outsourced\n Identify when an auditor should request a SOC report\n Discuss with clients why it is important for management to obtain SOC reports on an ongoing basis\n Understand the role of the SOC report in an audit\n Identify the characteristics of SOC 1\, 2\, and 3 reports\n Perform the procedures necessary to evaluate a SOC report\n Prepare documentation to support the evaluation of a SOC report\n\nMajor Subjects\nTypes of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa177-27-surgents-service-organization-control-reports-a-user-auditor-view/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045547Z CREATED:20260612T223812Z LAST-MODIFIED:20260613T045547Z UID:10006306-1814356800-1814356800@sc.cpa SUMMARY:(SSOT107/27) Surgent's Getting Ahead: The Art of Marketing for CPAs DESCRIPTION:Event Description\nTo many clients\, CPA firms all look the same. While services and specialties may vary significantlyfrom one firm to another\, it is hard for the average person to see this by simply looking at the signoutside our office door. Is there any way to make us stand out more to the outside world? Throughsurveys\, statistics\, and examples\, this course looks at how CPA firms can develop a marketing planbeyond just relying on referrals. We look at the pluses and minuses of various marketing channels\,regulatory constraints\, and how to measure success in the competitive financial services space. \nDesigned For\nCPAs who want to improve their firm’s competitive position by utilizing new and unique marketing techniques \nObjectives\n\nIdentify common problems involved in marketing CPA services\n State the common elements of a marketing plan for a service organization\n List ethical considerations and common state regulatory requirements CPA firms must abide by in their marketing practices\n Describe what survey data and statistics show about the effectiveness of various marketing channels\n Describe how to develop metrics to measure the success of marketing efforts\n\nMajor Subjects\nChallenges of marketing CPA firms Developing marketing strategy; Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels; Marketing channel statistical analysis; Developing marketing metrics \nInstructions\nNone URL:https://sc.cpa/event/ssot107-27-surgents-getting-ahead-the-art-of-marketing-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045548Z CREATED:20260612T223813Z LAST-MODIFIED:20260613T045548Z UID:10006307-1814356800-1814356800@sc.cpa SUMMARY:(SSTE130/27) Surgent's Power BI - Bringing It All Together for Data Analysis DESCRIPTION:Event Description\nThis is an advanced-level course designed for professionals looking to integrate and optimize their use of Microsoft Power Pivot and Power BI. Building on the foundational knowledge from previous courses\, this session focuses on the crucial next steps after creating data models and measures\, guiding participants on how to fully utilize the potential of these tools to uncover insights and create impactful\, actionable visualizations.This course takes a deep dive into the critical aspects of using Power BI to its fullest potential\, emphasizing a holistic approach to data analytics. You’ll learn how to build a streamlined workflow\, ensuring every step in your data journey contributes to actionable insights. The course also focuses on optimizing performance for data models\, utilizing advanced features of Power BI Services\, and moving beyond basic data models to create advanced solutions tailored to real-world business needs.By the end of the course\, you’ll be able to synthesize all your Power BI skills to design and deliver powerful analytics solutions tailored to any audience. Whether you’re presenting to stakeholders\, sharing insights across teams\, or managing enterprise-level reporting\, this course will equip you with the tools and strategies to succeed. \nDesigned For\nAdvanced users of Power Pivot and Power BI\, including data analysts\, business intelligence professionals\, and team leaders who want to enhance their data analysis workflows and maximize their use of the Microsoft Power BI Tools \nObjectives\n\nCategorize the components of an efficient Power BI workflow and identify areas for optimization;\n Evaluate Power BI performance metrics and apply optimization techniques for enhanced usability\n Assess the capabilities of Power BI Services to effectively share\, collaborate\, and manage data insights across teams and organizations\n \n \n \n\nMajor Subjects\nBuilding a comprehensive workflow in Power BI Exploring what’s next after creating data models and measures Best practices for performance optimization; Leveraging your data model through PowerBI.com/Power BI services \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste130-27-surgents-power-bi-bringing-it-all-together-for-data-analysis/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR