BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//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:20260613T045526Z CREATED:20260612T223110Z LAST-MODIFIED:20260613T045526Z UID:10006182-1814356800-1814356800@sc.cpa SUMMARY:(SSTX288/27) Surgent's Weekly Expert Hour (Original Air Date: 9/30/21) 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\nCoronavirus-related distributions Qualified disaster-related distributions from qualified plans TIGTA Report 2021 Retirement planning \nInstructions\nNone URL:https://sc.cpa/event/sstx288-27-surgents-weekly-expert-hour-original-air-date-9-30-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043031Z CREATED:20260612T223110Z LAST-MODIFIED:20260613T043031Z UID:10006183-1814356800-1814356800@sc.cpa SUMMARY:(SSTX376/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/10/25) 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\nTrump Savings Account “No tax on tips” No tax on overtime \nInstructions\nNone URL:https://sc.cpa/event/sstx376-27-surgents-weekly-expert-hour-original-air-date-7-10-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045527Z CREATED:20260612T223111Z LAST-MODIFIED:20260613T045527Z UID:10006184-1814356800-1814356800@sc.cpa SUMMARY:(SSAA272/27) Surgent's Small-Business Accounting\, Audit\, and Attest Update DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and nonattest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance and will get you up to speed on the things that are most important to your smaller and medium-sized clients.This course covers recently released FASB ASUs\, AICPA Auditing Standards\, AICPA SSARSs\, and the soon-to-be-effective Statements on Quality Management Standards (SQMS). Lastly\, we will cover the results of the FASB’s final PIR report on ASC 606\, Revenue. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard setters’ activities and professional guidance \nObjectives\n\nUnderstand recently issued Accounting Standards Updates (ASUs) relative to nonpublic business entities\n Review recently issued accounting and nonaudit attestation pronouncements\, including PCC activities\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important AICPA guidance affecting small and medium-sized business practitioners\n Understand key provisions of the Stage 3 final report from the FASB on ASC 606\n\nMajor Subjects\nSmall and medium-sized business-related FASB ASUs\, including recent PCC activities Recently issued AICPA standards Ethics and independence updates and interpretations Newly issued SSARS and SSAE standards SASs effective for 2025 audits and beyond \nInstructions\nNone URL:https://sc.cpa/event/ssaa272-27-surgents-small-business-accounting-audit-and-attest-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043037Z CREATED:20260612T223111Z LAST-MODIFIED:20260613T043037Z UID:10006185-1814356800-1814356800@sc.cpa SUMMARY:(SSTX222/27) Surgent's Purchase and Sale of a Residence: Critical Tax Issues DESCRIPTION:Event Description\nMany clients end up selling one or more residences during their lifetimes. Tax practitioners must be aware of the tax rules that relate to such sales in order to assist their clients regarding these sales. This program provides general tax practitioners with the tax rules they need to know to help their clients when they sell a personal residence. This program is a comprehensive survey of the various tax issues associated with the sale of a residence. \nDesigned For\nAny tax professional who will be advising clients regarding the sale or other disposition of a residence \nObjectives\n\nExplain and implement the tax rules relating to the sale of a residence \n\nMajor Subjects\nGeneral rules relating to the sale of a residence under Section 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated\, divorced\, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home \nInstructions\nNone URL:https://sc.cpa/event/sstx222-27-surgents-purchase-and-sale-of-a-residence-critical-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045530Z CREATED:20260612T223112Z LAST-MODIFIED:20260613T045530Z UID:10006186-1814356800-1814356800@sc.cpa SUMMARY:(SSOT143/27) Surgent's Raising Financially Capable Children DESCRIPTION:Event Description\nThis course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients\, and their clients’ children\, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often\, clients’ first contact is with their accounting and financial professionals\, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege.This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different\, it is critical to develop a specific plan for each client\, and likely each child and grandchild. By working with their clients’ descendants\, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren\, building firm value and long-term connection. With new and updated information and tactics\, professionals can learn best practices to engage clients and their children. \nDesigned For\nAccounting and finance professionals who want to help clients better prepare the next generation \nObjectives\n\nUnderstand the importance of financially capable children\n Be familiar with the basic elements of financial education\n Deal with the most common questions and answers\n Recognize how to build a stronger relationship with clients\n\nMajor Subjects\nDiscussion of the importance of financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information\, including a full list of recommended books on the topic and games for families to play Discussion of specific topics\, including tips and tricks related to: Allowances Earning\, work\, and entrepreneurship Spending\, saving\, and investing Philanthropy Taxes Credit cards\, crypto\, and financial fraud \nInstructions\nNone URL:https://sc.cpa/event/ssot143-27-surgents-raising-financially-capable-children/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043041Z CREATED:20260612T223112Z LAST-MODIFIED:20260613T043041Z UID:10006187-1814356800-1814356800@sc.cpa SUMMARY:(SSAA182/27) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes due to the issuance of SSARS Nos. 22-26\n Be familiar with compilation and review program examples and disclosure illustrations\n Identify and apply compilation\, preparation\, and review procedures\n Be aware of the most recent compilation and review reports and other communications\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose frameworks\, and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa182-27-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045532Z CREATED:20260612T223113Z LAST-MODIFIED:20260613T045532Z UID:10006188-1814356800-1814356800@sc.cpa SUMMARY:(SSAA201/27) Surgent's Fraud 101: Understanding Basic Fraud Schemes DESCRIPTION:Event Description\nThis course will discuss common fraud schemes found in business transactions. The course also includes a conversation with Nathan Mueller\, a reformed white-collar offender who committed financial statement fraud from a large financial institution.This is the first 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 understand common fraud schemes and red flags commonly missed \nObjectives\n\nBe familiar with various types of embezzlement and financial statement fraud schemes\n Recognize and identify red flags that are often missed\n\nMajor Subjects\nCommon embezzlement schemes Common financial statement fraud schemes Commonly missed red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa201-27-surgents-fraud-101-understanding-basic-fraud-schemes/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043047Z CREATED:20260612T223114Z LAST-MODIFIED:20260613T043047Z UID:10006189-1814356800-1814356800@sc.cpa SUMMARY:(SSTX295/27) Surgent's Weekly Expert Hour (Original Air Date: 11/18/21) 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\nEnactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47;on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning \nInstructions\nNone URL:https://sc.cpa/event/sstx295-27-surgents-weekly-expert-hour-original-air-date-11-18-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045533Z CREATED:20260612T223114Z LAST-MODIFIED:20260613T045533Z UID:10006190-1814356800-1814356800@sc.cpa SUMMARY:(SSTX356/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/10/24) 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\nLatest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN’s Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions; \nInstructions\nNone URL:https://sc.cpa/event/sstx356-27-surgents-weekly-expert-hour-original-air-date-10-10-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043050Z CREATED:20260612T223115Z LAST-MODIFIED:20260613T043050Z UID:10006191-1814356800-1814356800@sc.cpa SUMMARY:(SSTX117/27) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years\, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff\, managers\, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers. \nDesigned For\nAccounting and Finance Professionals in public accounting who prepare or review complex 1040 returns \nObjectives\n\nRecognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns\n Complete the tax forms for selected issues\n\nMajor Subjects\nWhat’s NEW for this year – Items all practitioners must know Coverage of One Big Beautiful Bill Act; 1099-K reporting requirements; Qualified Business Income — Coverage of Section 199A including the real estate safe harbor; A tour of the most recent forms changes\, starting from gross income and ending with selected credits\, including the latest IRS guidance on significant recent tax legislation; How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts; Hot developments and current areas of interest; Virtual Currency and Digital Asset Taxation; Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas; Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different\, and why this is significant; Form 6252 — Installment sale income: A common tax area; however\, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property\, including worksheets on calculating gain & tax basis of reacquired property; Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penalties Coverage of Section 1202 and Section 1045 transactions with examples;; \nInstructions\nNone URL:https://sc.cpa/event/sstx117-27-surgents-technical-individual-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045534Z CREATED:20260612T223116Z LAST-MODIFIED:20260613T045534Z UID:10006192-1814356800-1814356800@sc.cpa SUMMARY:(SSTX321/27) Surgent's Weekly Expert Hour (Original Air Date: 1/27/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLetter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season \nInstructions\nNone URL:https://sc.cpa/event/sstx321-27-surgents-weekly-expert-hour-original-air-date-1-27-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043053Z CREATED:20260612T223117Z LAST-MODIFIED:20260613T043053Z UID:10006193-1814356800-1814356800@sc.cpa SUMMARY:(SSTX193/27) Surgent's The Essential Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n\nMajor Subjects\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx193-27-surgents-the-essential-multistate-tax-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045536Z CREATED:20260612T223117Z LAST-MODIFIED:20260613T045536Z UID:10006194-1814356800-1814356800@sc.cpa SUMMARY:(SSAA194/27) Surgent's Preparing Not-for-Profit Financial Statements DESCRIPTION:Event Description\nAccurate and effective financial reporting is essential for every not-for-profit organization\, and it requires a solid understanding of today’s reporting requirements. This course equips professionals with the knowledge and tools to confidently navigate not-for-profit accounting standards. You’ll learn how requirements are applied in financial statements\, explore available reporting options\, and gain clarity on key areas such as net assets\, contributions\, and functional expense reporting. Through a highly illustrative format and over 30 targeted exercises\, this course provides a practical\, hands-on approach to building expertise in not-for-profit accounting and reporting. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\n\n Develop a solid working knowledge of the not-for-profit financial reporting requirements\n Skillfully prepare a not-for-profit’s financial statements with superior knowledge of accounting and reporting requirements\n Masterfully apply today’s core not-for-profit accounting requirements\n\nMajor Subjects\nKey requirements\, options\, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions\, promises to give\, restrictions\, designations\, contributed services\, net assets\, special events\, the classification of expenses\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa194-27-surgents-preparing-not-for-profit-financial-statements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043056Z CREATED:20260612T223203Z LAST-MODIFIED:20260613T043056Z UID:10006195-1814356800-1814356800@sc.cpa SUMMARY:(SSTX307/27) Surgent's Weekly Expert Hour (Original Air Date: 7/15/21) 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\nAdvance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues \nInstructions\nNone URL:https://sc.cpa/event/sstx307-27-surgents-weekly-expert-hour-original-air-date-7-15-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045537Z CREATED:20260612T223204Z LAST-MODIFIED:20260613T045537Z UID:10006196-1814356800-1814356800@sc.cpa SUMMARY:(SSAA207/27) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nThe cost of fraud\, dearly paid by governments and nonprofits\, is too severe to not learn from past experiences. This course examines real-world fraud cases to uncover the lessons they provide and translate them into practical\, preventive controls. Using a highly illustrative and innovative format\, the course engages participants with over 15 focused exercises designed to build a strong working knowledge of fraud risks and effective anti-fraud controls. Whether you are an auditor or an industry professional\, you’ll gain actionable strategies to strengthen oversight\, reduce vulnerabilities\, and safeguard your organization. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nIdentify common frauds occurring in governments and nonprofits today\n Skillfully develop controls to combat frauds\n Protect governments and nonprofits from fraud\n\nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa207-27-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043059Z CREATED:20260612T223204Z LAST-MODIFIED:20260613T043059Z UID:10006197-1814356800-1814356800@sc.cpa SUMMARY:(SSTE136/27) Surgent's Power Query Series: Editor – The User Interface of Power Query DESCRIPTION:Event Description\nThis course introduces users to the Power Query Editor\, using the Excel version of Power Query\, and includes a hands-on transformation exercise using the editor. 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 third 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 the components of the Power Query Editor\n Perform a transformation using the Power Query Editor\n\nMajor Subjects\nWhat is the Power Query Editor? How can I launch the Power Query Editor? Review of the components of the Power Query Editor Preview pane Ribbon Queries pane Query settings pane Applied steps Formula bar \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste136-27-surgents-power-query-series-editor-the-user-interface-of-power-query/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045539Z CREATED:20260612T223205Z LAST-MODIFIED:20260613T045539Z UID:10006198-1814356800-1814356800@sc.cpa SUMMARY:(SSTE148/27) Surgent's Using ChatGPT with Excel DESCRIPTION:Event Description\nIn this innovative course\, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT\, OpenAI’s powerful language model\, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT\, but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. \nDesigned For\nStudents\, professionals\, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity \nObjectives\n\nIdentify opportunities to leverage ChatGPT to improve your Excel skills and productivity\n Use ChatGPT with Excel formulas\n Recall the best practices for using ChatGPT with Excel\n\nMajor Subjects\nIntroduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create\, debug\, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros \nInstructions\nIf you want to follow along\, sign up for a free ChatGPT account prior to the course. You can sign-up here: https://openai.com/chatgpt URL:https://sc.cpa/event/sste148-27-surgents-using-chatgpt-with-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043102Z CREATED:20260612T223205Z LAST-MODIFIED:20260613T043102Z UID:10006199-1814356800-1814356800@sc.cpa SUMMARY:(SSTE126/27) Surgent's Clean\, Transform\, and Load Data in Power BI DESCRIPTION:Event Description\nThis intensive 2-hour course is designed specifically for those aiming to master data management skills in the modern business environment. As data becomes increasingly central to accounting and financial analysis\, the ability to effectively manage\, clean\, and transform this data is critical. This course delves into Microsoft Power Query\, a potent tool within Excel\, and Power BI Desktop\, known for its robust data processing capabilities. This course is designed to take participants from the basics of Power Query to exploring its more sophisticated features. It is an ideal blend of theoretical knowledge and practical application\, centered around diverse data scenarios encountered in multiple industries. The aim is to ensure that the skills and techniques learned are universally applicable and beneficial in any professional context. Structured to be participant-focused\, the course encourages active learning through a series of practical exercises\, live demonstrations\, and illustrative case studies. This approach not only deepens the understanding of Power Query’s features but also demonstrates how to turn complex data sets into actionable insights. While the course is broad in its application\, it remains detailed in its instruction\, catering to both the novice and the seasoned professional. It is particularly beneficial for those who regularly interact with data\, such as business analysts\, project managers\, and financial professionals\, providing them with the tools to streamline data processes and enhance data analysis capabilities. Additionally\, the course underscores best practices in data management. Participants will learn strategic approaches to data challenges\, ensuring that their data processes are efficient\, scalable\, and sustainable. This course is not just about mastering a tool; it’s about empowering professionals with the skills to transform data into a strategic business resource. By the end of the course\, participants will be equipped to leverage Power Query in Excel or Power BI Desktop to its full potential\, turning data into a powerful driver for business success and innovation. \nDesigned For\nAccounting professionals\, financial analysts\, and anyone who regularly works with data and seeks to improve their skills in data management and analysis using Power Query \nObjectives\n\nIdentify the key features and functionalities of Microsoft Power Query\n Distinguish between different data transformation techniques in Power Query\, including data cleaning\, merging\, and pivoting\n Indicate the best practices for documenting each step in your data transformation process\n\nMajor Subjects\nIntroduction to Power Query in Power BI: the interface and basic functionalities Removing duplicates\, handling null values\, and data type conversions Advanced methods for manipulating data\, including pivoting\, merging\, and appending queries Efficiently loading data into the Power BI data model Setting up details for each step in the process so you can document what is happening and why \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste126-27-surgents-clean-transform-and-load-data-in-power-bi/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044210Z CREATED:20260612T223206Z LAST-MODIFIED:20260613T044210Z UID:10006200-1814356800-1814356800@sc.cpa SUMMARY:(SSAA203/27) Surgent's Why Do They Do It? The Psychology of Fraud DESCRIPTION:Event Description\nThis course will discuss the psychology behind white-collar crime. It will conclude with a conversation with Abby Ellin\, author of Duped. This is the third 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 understand the psychological background of acts of fraud \nObjectives\n\nRecognize the reasons why fraud is committed by understanding a variety of psychological theories behind it\n\nMajor Subjects\nThe fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability \nInstructions\nNone URL:https://sc.cpa/event/ssaa203-27-surgents-why-do-they-do-it-the-psychology-of-fraud/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043105Z CREATED:20260612T223206Z LAST-MODIFIED:20260613T043105Z UID:10006201-1814356800-1814356800@sc.cpa SUMMARY:(SSAA218/27) Surgent's A Discussion: The Threat and Opportunity to Accounting Posed by Generative AI and Other Emerging Technologies DESCRIPTION:Event Description\nTechnological disruptions are no longer limited to Silicon Valley. This discussion\, featuring Lehman College Associate Professor\, Dr. Sean Stein Smith; Surgent’s VP of L&D\, Jack Castonguay; and James Madison University Associate Professor\, Dr. Nicole Wright\, explores the evolving landscape of accounting following the advancement of generative AI (i.e.\, ChatGPT) and other emerging technologies. CPAs in audit and assurance will gain insights into both the potential risks and opportunities these technologies present. The session will cover the impact of AI on traditional audit functions\, including automation of routine tasks\, fraud detection\, and data analysis\, while also addressing concerns such as data security\, accuracy\, and ethical implications. Participants will engage in discussions about how AI can enhance efficiency and accuracy\, but also the challenges of maintaining professional judgment and skepticism in an increasingly automated environment. The course will also touch on blockchain\, robotics process automation (RPA)\, and other innovations that are reshaping the future of financial reporting and audit standards. Learners will leave with a clearer understanding of how to integrate these technologies while upholding the profession’s core values. This is an essential course for CPAs looking to stay at the forefront of technological advancements in the field. \nDesigned For\nAccounting and auditing practitioners and industry professionals at all levels desiring to understand the threats and opportunities presented by emerging technologies in accounting \nObjectives\n\nUnderstand the impact of generative AI on audit and assurance \n Recall the risks and ethical challenges of emerging technologies \n Understand how to maintain professional skepticism and judgment when deploying emerging technologies \n\nMajor Subjects\nGenerative artificial intelligence (AI) Threats and opportunities posed by emerging technologies in accounting Audit and assurance in a technology-heavy environment \nInstructions\nNone URL:https://sc.cpa/event/ssaa218-27-surgents-a-discussion-the-threat-and-opportunity-to-accounting-posed-by-generative-ai-and-other-emerging-technologies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044212Z CREATED:20260612T223207Z LAST-MODIFIED:20260613T044212Z UID:10006202-1814356800-1814356800@sc.cpa SUMMARY:(SSAA280/27) Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment DESCRIPTION:Event Description\nProfessional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism\, independence\, and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to stay current on AICPA professional standards \nObjectives\n\nIdentify and understand the requirements of recently issued SASs and SSARS\n Develop implementation tips and best practices related to these new standards\n Implement best practices for enhancing engagement quality\n\nMajor Subjects\nAICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31\, 2021 Discussion of the standard on audit evidence effective for years ended December 31\, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31\, 2023 Discussion of the two standards on use of specialists and information from a pricing service\, and the newly updated risk assessment standard effective for years ended December 31\, 2023 Discussion of standards that are effective beginning in 2025\, including those dealing with client acceptance and questions asked of the predecessor auditor\, the partner’s responsibility for engagement quality\, group audits\, conforming changes to compliance auditing\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa280-27-surgents-update-on-recent-aicpa-standard-setting-staying-current-in-a-changing-environment/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043108Z CREATED:20260612T223207Z LAST-MODIFIED:20260613T043108Z UID:10006203-1814356800-1814356800@sc.cpa SUMMARY:(SSAA245/27) Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for most entities\, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also\, if you are taking advantage of the FASB deferral of Topic 606’s effective date\, you are still completing your implementation plan. 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 both provide the detailed review of the Topic 606 guidance\, including identifying and discussing those areas of Topic 606 implementation which were the most challenging for many entities. We will review the Topic 606 five-step revenue recognition model\, highlighting areas of nuance and significant judgment\, and focus on disclosure requirements under the new standard. Then we’ll focus on lessons learned from companies’ ongoing implementation of the new guidance\, focusing on ways to continue to enhance the recording of revenue\, the relevancy of the financial statement disclosures related to revenue\, and addressing common operational issues which arose with the adoption of Topic 606. Plus\, the course will point out the accounting impact of changes that many companies made to their revenue recognition approaches as a result of COVID-19.As public companies have already found out\, the application of Topic 606 is an evolving exercise\, with great opportunity to improve your original efforts by learning from the results of others. This course will provide the forum to do so. \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\nApply the FASB’s new revenue recognition guidance found in ASC 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 Comprehend industry and issue specific guidance related to revenue recognition\n Identify operational implementation issues related to adopting the new standard\n Recall best practices and feedback to enhance the subsequent reporting of revenue\n\nMajor Subjects\nASC Topic 606\, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices\, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes \nInstructions\nNone URL:https://sc.cpa/event/ssaa245-27-surgents-life-after-adoption-applying-topic-606-to-revenue-contracts-on-an-ongoing-basis/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044216Z CREATED:20260612T223208Z LAST-MODIFIED:20260613T044216Z UID:10006204-1814356800-1814356800@sc.cpa SUMMARY:(SSAA247/27) Surgent's Performing a Compilation Engagement Under AR-C Section 80 DESCRIPTION:Event Description\nBe the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff\, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to compilations\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to compilation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nIdentify differences in engagements performed under the SSARS\n Recall general requirements for all SSARS engagements\n Identify requirements for compilation engagements under AR-C Section 80\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80 \nInstructions\nNone URL:https://sc.cpa/event/ssaa247-27-surgents-performing-a-compilation-engagement-under-ar-c-section-80-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043111Z CREATED:20260612T223208Z LAST-MODIFIED:20260613T043111Z UID:10006205-1814356800-1814356800@sc.cpa SUMMARY:(SSTX217/27) Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation DESCRIPTION:Event Description\nAs staff members gain more experience\, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation\, special allocations of income and deductions\, basis calculations and implications of recourse and nonrecourse debt\, basis step-up under S754 on transfers of ownership interest\, distributions\, self-employment tax issues\, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues\, this course identifies all the major areas that are potential sources of increased complexity. \nDesigned For\nExperienced CPAs desiring a comprehensive case approach to understand reasonably complex limited liability company issues and problems; also\, CPAs who want a comprehensive\, intermediate-level limited liability company practice manual \nObjectives\n\nPrepare complicated partnership returns\n Understand certain advanced concepts of partnership taxation\n\nMajor Subjects\nReporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for Section 743 adjustments Schedule K-1 reporting for Section 704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of Section 704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How Section 179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under Section 754 elections and mandatory adjustments under Section 743 and Section 734 for partnerships that have not made a Section 754 election Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating\, cash or property\, and the substituted basis rule Termination and liquidation of an LLC \nInstructions\nNone URL:https://sc.cpa/event/sstx217-27-surgents-partnership-and-llc-core-tax-issues-from-formation-through-liquidation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044218Z CREATED:20260612T223209Z LAST-MODIFIED:20260613T044218Z UID:10006206-1814356800-1814356800@sc.cpa SUMMARY:(SSTX146/27) Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit DESCRIPTION:Event Description\nThe IRS believes\, perhaps with some justification\, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients\, both in terms of time as well as money expended. This program prepares accounting and finance professionals to assist their clients with worker classification audits\, and to avoid them if possible\, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits – Section 530\, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program. \nDesigned For\nAccounting and finance professionals who wish to help their clients avoid having independent contractors reclassified by the IRS as employees and accounting and finance professionals whose clients currently use independent contractors rather than employee \nObjectives\n\nAdvise clients with respect to the risks associated with their treating workers as independent contractors rather than employees \n Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors\n\nMajor Subjects\nThe 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use Section 530 as a defense in worker classification audits What is “industry practice” for Section 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program – advantages and disadvantages The DOL Final Rule \nInstructions\nNone URL:https://sc.cpa/event/sstx146-27-surgents-employee-vs-independent-contractor-achieving-success-in-a-worker-classification-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043114Z CREATED:20260612T223209Z LAST-MODIFIED:20260613T043114Z UID:10006207-1814356800-1814356800@sc.cpa SUMMARY:(SSOT130/27) Surgent's Handling Difficult People DESCRIPTION:Event Description\nThis professional development course equips you with practical strategies to manage challenging interactions in the workplace. Although difficult individuals may represent a small segment of the workforce\, their impact can be significant\, often leading to time lost and decreased productivity. In this course\, you will gain essential skills to address and navigate these situations effectively. Additionally\, you’ll identify specific challenges and develop a personalized action plan for implementing the strategies learned back in your workplace. \nDesigned For\nAll employees and managers \nObjectives\n\nIdentify signs of difficult behavior before a situation gets out of hand\n Understand why difficult people behave the way they do\n Communicate with the employee to understand the cause of their behavior\n Use a 3- part problem solving model to help diagnose and resolve a situation\n Follow a 5-step process from communication to planned resolution when engaged in a conflict\n Understand and use skills to help control emotions when dealing with difficult people and situations\n Create an action plan to address a situation back at work\n\nMajor Subjects\nBe familiar with the nature and sources of difficult behaviors in the workplace\, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace \nInstructions\nNone URL:https://sc.cpa/event/ssot130-27-surgents-handling-difficult-people/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044220Z CREATED:20260612T223209Z LAST-MODIFIED:20260613T044220Z UID:10006208-1814356800-1814356800@sc.cpa SUMMARY:(SSAA107/27) Surgent's Auditing Accounts Receivable: An Overview DESCRIPTION:Event Description\nAccounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition\, measure\, and valuation. In addition\, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants with responsibilities for auditing accounts receivable \nObjectives\n\nIdentify audit risks and special audit considerations\n Tailor a detailed audit plan for accounts receivable based on the assessed risk\n Evaluate confirmation responses and identify areas for follow-up\n Evaluate and conclude on the valuation for the allowance for doubtful accounts\n\nMajor Subjects\nRisks of material misstatement associated with auditing accounts receivable Internal controls associated with accounts receivable Substantive procedures used in auditing accounts receivable External confirmation audit considerations\, including evaluating responses for propriety Evaluating the valuation of accounts receivable The AICPA’s new SAS on auditing estimates \nInstructions\nNone URL:https://sc.cpa/event/ssaa107-27-surgents-auditing-accounts-receivable-an-overview/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043117Z CREATED:20260612T223210Z LAST-MODIFIED:20260613T043117Z UID:10006209-1814356800-1814356800@sc.cpa SUMMARY:(SSBM115/27) Surgent's Improving Your Profits: Identifying Cost Cutting Opportunities DESCRIPTION:Event Description\nPart of one’s duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company’s competitive position in the industry. However\, what keeps us from ridding our organizations of unnecessary costs? In this course\, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data\, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques\, benchmarking\, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization. \nDesigned For\nCPAs\, CFOs\, and Controllers looking to improve profitability by streamlining expenses for their own organization or for their clients \nObjectives\n\nList behavioral biases that prevent companies from being streamlined\n Identify techniques that may be used to make cost cutting a part of the company’s culture and business strategy\n Describe techniques that may be used to discern whether additional headcount is necessary\n Demonstrate vertical and horizontal financial statement analysis\n List key considerations when benchmarking against competitors\n Describe contracting and negotiation techniques\n Discuss the business cycle and how cash flow management changes during each stage\n\nMajor Subjects\nWhat keeps companies from becoming streamlined?; Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases; Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting; Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle \nInstructions\nNone URL:https://sc.cpa/event/ssbm115-27-surgents-improving-your-profits-identifying-cost-cutting-opportunities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044223Z CREATED:20260612T223210Z LAST-MODIFIED:20260613T044223Z UID:10006210-1814356800-1814356800@sc.cpa SUMMARY:(SSTX120/27) The Best S Corporation\, Limited Liability\, and Partnership Update Course by Surgent DESCRIPTION:Event Description\nThis year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers\, and this enlightening course delivers that information. You will learn invaluable strategies\, techniques\, innovative tax-planning concepts\, income-generating ideas\, and other planning opportunities available to S corporations\, partnerships\, LLCs\, and LLPs. In addition\, this course will discuss current trends and emerging issues\, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their business clients or employers \nObjectives\n\nUnderstand the major issues on which taxpayers and the IRS are in conflict\n Understand recent IRS guidance and legislation impacting pass-through entities\n\nMajor Subjects\nDiscussion of key individual provisions of the One Big Beautiful Bill Act\, such as TCJA provisions made permanent\, new tip income deduction\, new overtime pay deduction\, Trump accounts\, and the expanded SALT cap 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 Excess Business Loss Limitation; Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding\, composite payments\, and passthrough entity taxes Partnership Distributions\, Form 7217\, and S Corporation Redemptions Thinking beyond Section 163(j) — Interest Allocation Rules\, Original Issue Discount\, Applicable High Yield Discount Obligations\, Convertible Corporate Debt Instruments\, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations\, partnerships\, limited liability companies\, and limited liability partnerships Decentralized Autonomous Organizations (DAOs) \nInstructions\nNone URL:https://sc.cpa/event/sstx120-27-the-best-s-corporation-limited-liability-and-partnership-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043120Z CREATED:20260612T223211Z LAST-MODIFIED:20260613T043120Z UID:10006211-1814356800-1814356800@sc.cpa SUMMARY:(SSOT144/27) Surgent's Remote Leadership and Virtual Meeting Mastery DESCRIPTION:Event Description\nThe accounting industry has embraced the hybrid and\, in some cases\, fully remote work model for the profession. As technology has evolved to support this strategy\, the need to project professionalism and leadership through a virtual platform has become a significant skill for all current and future leaders. This seminar provides practical tools to establish an impactful virtual executive presence and communicate with confidence and authority. \nDesigned For\nAnyone in the accounting or financial service professions who is interested in enhancing leadership skills and advancement opportunities by mastering virtual communication strategies. \nObjectives\n\nUnderstand the four components of virtual meetings-equipment\, environment\, presence\, and pre-work\n Create operational procedures to utilize in all virtual meeting formats\n Master how to communicate with authority\, gravitas\, and authenticity in a virtual professional setting\n Enhance in person perception by exhibiting leadership skills virtually\n\nMajor Subjects\nCreate an equipment/technology checklist before each meeting Structure your environment for maximum effect Manage and mitigate distractions Handle and respond to technology issues Present yourself with authority Prepare to achieve the best outcomes Establish an authentic and accessible professional presence Navigate a group meeting as well as one on one discussions Master audio only meetings and discussions \nInstructions\nNone URL:https://sc.cpa/event/ssot144-27-surgents-remote-leadership-and-virtual-meeting-mastery/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR