BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5.1//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:20260613T045615Z CREATED:20260612T223909Z LAST-MODIFIED:20260613T045615Z UID:10006314-1814356800-1814356800@sc.cpa SUMMARY:(SSAA150/27) Surgent's Going Concern Accounting and Reporting Considerations DESCRIPTION:Event Description\nThis course will review the relevant considerations related to going concern\, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists\, management mitigation efforts\, and required disclosures both when management\, and the accountant\, feel such efforts will be effective in mitigating the risk\, as well as when they do not. Lastly\, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic. \nDesigned For\nAccounting and auditing practitioners assisting in the preparation of financial statements \nObjectives\n\nDifferentiate between the external accountant’s and management’s responsibility related to identifying\, evaluating\, presenting\, and disclosing going concern uncertainty \n Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time \n Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists\n\nMajor Subjects\nCurrent FASB accounting standards related to going concern\, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty? \nInstructions\nNone URL:https://sc.cpa/event/ssaa150-27-surgents-going-concern-accounting-and-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045616Z CREATED:20260612T223911Z LAST-MODIFIED:20260613T045616Z UID:10006315-1814356800-1814356800@sc.cpa SUMMARY:(SSTE107/27) Surgent's Incident Response and Case Studies in AI-powered Cybersecurity DESCRIPTION:Event Description\nThis course emphasizes the practical application of incident response frameworks through case studies of AI-related cyber incidents. It focuses on preparing financial professionals to effectively manage and learn from cybersecurity crises. \nDesigned For\nExperienced CPAs\, CITPs\, accountants\, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies \nObjectives\n\nEvaluate the role of financial professionals in incident response planning and execution\n Analyze real-world cybersecurity incidents to identify lessons for organizational improvement\n Apply frameworks such as the NIST Cybersecurity Framework to practical scenarios\n Collaborate effectively with IT and legal teams during cybersecurity crises\n Develop strategies for integrating incident response lessons into proactive risk management\n\nMajor Subjects\nFrameworks for incident response (e.g.\, NIST Cybersecurity Framework) Case studies of notable AI-powered cybersecurity incidents (e.g.\, ransomware\, data breaches) Practical tips for financial professionals to manage crises Post-incident analysis and lessons learned Building organizational resilience through continuous improvement \nInstructions\nNone URL:https://sc.cpa/event/sste107-27-surgents-incident-response-and-case-studies-in-ai-powered-cybersecurity/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045618Z CREATED:20260612T223912Z LAST-MODIFIED:20260613T045618Z UID:10006316-1814356800-1814356800@sc.cpa SUMMARY:(SSAA168/27) Surgent's ASC 606 Insights: Contract Identification and Performance Obligations 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 identifying valid contracts and determining performance obligations. \nDesigned For\nProfessionals interested in revenue recognition considerations under ASC 606 \nObjectives\n\nIdentify the criteria for contract validity under ASC 606\n Recognize complexities in multiple contracts with the same customer\n Determine the effects of contract modifications on revenue recognition\n Differentiate between contract cancellations and terminations\n Identify distinct performance obligations within contracts under ASC 606\n Recognize the criteria for determining if goods or services are separately identifiable\n Differentiate between bundled offerings and individual performance obligations\n Determine the impact of customization on performance obligations in contracts\n Recognize the impact of changes in customer requirements on performance obligations\n\nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa168-27-surgents-asc-606-insights-contract-identification-and-performance-obligations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045620Z CREATED:20260612T223913Z LAST-MODIFIED:20260613T045620Z UID:10006317-1814356800-1814356800@sc.cpa SUMMARY:(SSAA219/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045621Z CREATED:20260612T223914Z LAST-MODIFIED:20260613T045621Z UID:10006318-1814356800-1814356800@sc.cpa SUMMARY:(SSBM123/27) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nRecent economic\, societal\, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the importance of project management in parts of the financial function\n See how project management can help an individual executive better organize the department\n Review different types of project management and see which one or ones might be best for the department and organization\n Explore some of the project management software suited for the small to medium size enterprise\n\nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssbm123-27-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045623Z CREATED:20260612T223914Z LAST-MODIFIED:20260613T045623Z UID:10006319-1814356800-1814356800@sc.cpa SUMMARY:(SSTX166/27) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\n\nDistinguish a pure residence from a mixed-use residence and how Section 280A applies\n Discuss the application of Section 280A to a vacation home that is also rented out during part of the year\n Identify the issues related to the use of the residence as a home office\n\nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx166-27-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045711Z CREATED:20260612T223915Z LAST-MODIFIED:20260613T045711Z UID:10006320-1814356800-1814356800@sc.cpa SUMMARY:(SSTX340/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/13/24) 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\nGlobal economic outlook: inflation\, interest rates\, and more Defining employees versus independent contractors Inheritance planning and the Great Wealth Transfer \nInstructions\nNone URL:https://sc.cpa/event/sstx340-27-surgents-weekly-expert-hour-original-air-date-6-13-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045712Z CREATED:20260612T223916Z LAST-MODIFIED:20260613T045712Z UID:10006321-1814356800-1814356800@sc.cpa SUMMARY:(SSAA267/27) Surgent's Surging Auditors: Revenue Rush DESCRIPTION:Event Description\nStepping into the shoes of an outside technical consultant\, each participant must perform an ASC 606 assessment for Quality Tiles\, Inc. (QTI)\, a company recently acquired by Home D?cor and More\, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received\, they will apply guidance in ASC 606\, which can be complex\, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately. \nDesigned For\nAccounting and auditing practitioners who are beginning their careers in public accounting \nObjectives\n\nRecall the key elements of the 5-step revenue recognition approach under ASC 606 \n Identify the key information necessary to assess revenue recognition under ASC 606 \n Assess the appropriateness of revenue recognition approaches\n\nMajor Subjects\nApplication of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa267-27-surgents-surging-auditors-revenue-rush/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045713Z CREATED:20260612T223917Z LAST-MODIFIED:20260613T045713Z UID:10006322-1814356800-1814356800@sc.cpa SUMMARY:(SSTX187/27) Surgent's Taking Advantage of Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. Please Note: due to overlap with the ISL4 course\, customers should not take both. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nUtilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nUnderstanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456\, and Form 8824 \nInstructions\nNone URL:https://sc.cpa/event/sstx187-27-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045714Z CREATED:20260612T223919Z LAST-MODIFIED:20260613T045714Z UID:10006323-1814356800-1814356800@sc.cpa SUMMARY:(SSTE114/27) Surgent's Power BI Desktop: DAX Formulas\, Reporting\, and Visualizations DESCRIPTION:Event Description\nPower BI Desktop is the authoring tool for the Power BI Ecosystem and is an essential component of the Power BI ecosystem. Power BI Desktop is a free application that is available for download.This one-hour course will demonstrate the capabilities of Power BI Desktop as your company continues its journey to increasing its data skills and data literacy. \nDesigned For\nAnyone who wants to continue their data analytics journey with the data authoring tool of the Power BI Ecosystem – Power BI Desktop \nObjectives\n\nUnderstand where to find Power Query and Power Pivot in the PBI Desktop interface\n Be familiar with DAX (Data Analysis Expression) functions designed to work with a data model\n Explain the types of functions in DAX \n Understand data visualization – curated visualization for data storytelling\n Be familiar with AI visuals for exploratory analysis\n\nMajor Subjects\nDemonstration in Power BI Desktop of the following data tools: Power Query\, Power Pivot\, and Power View Skills demonstrated: DAX\, data visualizations including AI visuals\, and data storytelling Demonstration of DAX function types: Aggregation\, Iterator\, CALCULATE\, CALCULATE Modifiers\, Time Intelligence\, Ranking\, and Percentages Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis \nInstructions\nNone URL:https://sc.cpa/event/sste114-27-surgents-power-bi-desktop-dax-formulas-reporting-and-visualizations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045714Z CREATED:20260612T223921Z LAST-MODIFIED:20260613T045714Z UID:10006324-1814356800-1814356800@sc.cpa SUMMARY:(SSTX168/27) Surgent's This Year's Top Tax and Financial-Planning Ideas DESCRIPTION:Event Description\nWith tax rates for individuals\, estates and trusts changing\, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\n\nUnderstand changes to tax law affecting individual taxpayers through the present \nIdentify strategies that are effective following estate and gift tax changes \n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA); The SECURE 2.0 Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets – understand the new Form 1099-DA for reporting digital asset transactions An update on income tax and estate-planning ideas\, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx168-27-surgents-this-years-top-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045715Z CREATED:20260612T223922Z LAST-MODIFIED:20260613T045715Z UID:10006325-1814356800-1814356800@sc.cpa SUMMARY:(SSTX184/27) Surgent's Schedules K-2 and K-3: Preparation of Forms DESCRIPTION:Event Description\nMany partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year\, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics\, including sourcing of income\, foreign tax credit income categories\, effectively connected income\, and fixed\, determinable\, annual\, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts\, a detailed walk-through of what information is required to be reported in different parts of the schedules\, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating\, real estate rental\, and investment partnerships.Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Filing Requirements” (KFR2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns \nObjectives\n\nIdentify and understand what information is required to be reported on Schedules K-2 and K-3\n\nMajor Subjects\nHow to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating\, real estate rental\, and investment partnerships with filled-in sample forms \nInstructions\nNone URL:https://sc.cpa/event/sstx184-27-surgents-schedules-k-2-and-k-3-preparation-of-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044627Z CREATED:20260612T224008Z LAST-MODIFIED:20260613T044627Z UID:10006326-1814356800-1814356800@sc.cpa SUMMARY:(SSTE153/27) Surgent's The Latest and Greatest Excel Features DESCRIPTION:Event Description\nIn the ever-evolving world of data analysis and office productivity\, Microsoft Excel remains at the forefront\, continuously introducing new and powerful features. This comprehensive course is designed to familiarize participants with the most recent and significant updates in Excel as well as some old favorites. This course offers an in-depth exploration of these features\, ensuring learners can harness their full potential for the efficient and innovative use of Excel. \nDesigned For\nAll Excel users who want to use Excel more effectively and efficiently \nObjectives\n\nIdentify the key updates and enhancements in the latest version of Excel\, including their specific functionalities and how they contribute to improved efficiency and productivity in Excel\n Recognize the capabilities of new automation tools in Excel\, particularly those that are designed to streamline repetitive tasks and complex data analysis\n Recall how the fuzzy lookup add-in can be used for textual data matching in Excel\n\nMajor Subjects\nOverview of the latest updates in Excel\, focusing on their purpose and potential impact on efficiency and productivity New automation tools\, including features that streamline repetitive tasks and data analysis Fuzzy matching of textual data in Microsoft Excel Features that help to efficiently use data \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sste153-27-surgents-the-latest-and-greatest-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045716Z CREATED:20260612T224009Z LAST-MODIFIED:20260613T045716Z UID:10006327-1814356800-1814356800@sc.cpa SUMMARY:(SSTX313/27) Surgent's Weekly Expert Hour (Original Air Date: 6/03/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nA detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21\, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance \nInstructions\nNone URL:https://sc.cpa/event/sstx313-27-surgents-weekly-expert-hour-original-air-date-6-03-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045717Z CREATED:20260612T224010Z LAST-MODIFIED:20260613T045717Z UID:10006328-1814356800-1814356800@sc.cpa SUMMARY:(SSAA221/27) Surgent's GAAP Hot Topics - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations\, revenue recognition principles\, and leasing transactions. This course also addresses topics such as goodwill impairment\, segment reporting\, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections. \nDesigned For\nFinancial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP \nObjectives\n\nRecognize financial statement disclosures related to business combinations\n List the five steps involved in the new revenue recognition model\n Determine whether an arrangement contains a lease\n Identify the recognition requirements related to goodwill\n Identify key characteristics of operating segments\n Distinguish between software that is considered internal-use and not considered internal-use\n Differentiate between the requirements for the different types of accounting changes\n Recognize examples of different types of non-GAAP financial measures\n\nMajor Subjects\nAn overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations\, revenue recognition principles\, and leasing transfers Goodwill impairment\, segment reporting\, and how to account for software Requirements related to accounting changes and error corrections \nInstructions\nNone URL:https://sc.cpa/event/ssaa221-27-surgents-gaap-hot-topics-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044633Z CREATED:20260612T224011Z LAST-MODIFIED:20260613T044633Z UID:10006329-1814356800-1814356800@sc.cpa SUMMARY:(SSTX201/27) Surgent's Max the Tax: Equity Compensation DESCRIPTION:Event Description\nLiam\, a public relations executive\, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then\, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g.\, S83(b) election\, etc.). \nDesigned For\nAccounting professionals and anyone needing foundational information related to equity compensation \nObjectives\n\nUnderstand the tax consequences of equity awards and compensation\n Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans\n Determine when it is appropriate to make a Section 83(b) election\n\nMajor Subjects\nStock grants\, including Restricted Stock Awards (RSAs)\, Restricted Stock Units (RSUs)\, and Performance Share Units (PSUs) Stock options and rights\, including Incentive Stock Options (ISOs)\, Non-Qualified Stock Options (NQSOs)\, Stock Appreciation Rights (SARs)\, and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx201-27-surgents-max-the-tax-equity-compensation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045719Z CREATED:20260612T224011Z LAST-MODIFIED:20260613T045719Z UID:10006330-1814356800-1814356800@sc.cpa SUMMARY:(SSTX270/27) Surgent's Essential Depreciation and Expensing Update DESCRIPTION:Event Description\nThis course offers a comprehensive analysis of the evolving rules surrounding depreciation\, amortization\, and property transactions\, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the possible tax savings for their clients \nObjectives\n\nFully understand two of the most commonly prepared tax forms\n Understand assets from acquisition to disposition\n Complete and discuss cases highlighting some of the practical issues tax preparers face\n\nMajor Subjects\nNew bonus depreciation and Section 179 changes under the One Big Beautiful Bill Act (OBBBA) Resolved technical glitches for qualified improvement property Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation – maximizing deductions\, definitions\, limitations\, and qualified property Sales of property and the depreciation recapture rules (Section 1245\, Section 1250\, unrecaptured Section 1250 gain for real estate\, Section 291 for corporations) MACRS depreciation – finding the proper method\, convention\, and recovery period Listed property and the current limitations Amortization of startup\, organization\, and other expenditures AMT depreciation adjustments and how to avoid them Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx270-27-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044634Z CREATED:20260612T224012Z LAST-MODIFIED:20260613T044634Z UID:10006331-1814356800-1814356800@sc.cpa SUMMARY:(SSTX382/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/21/25) 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 Accounts Form 1099 Issues Form 1099-K \nInstructions\nNone URL:https://sc.cpa/event/sstx382-27-surgents-weekly-expert-hour-original-air-date-8-21-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045721Z CREATED:20260612T224013Z LAST-MODIFIED:20260613T045721Z UID:10006332-1814356800-1814356800@sc.cpa SUMMARY:(SSAA109/27) Surgent's Essentials Of Audit Sampling DESCRIPTION:Event Description\nWhen performing an audit\, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances\, such as debt\, may be tested 100% but more often\, such as is the case with accounts receivable\, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAuditors of all levels \nObjectives\n\nDiscuss the professional requirements related to sampling applications\n Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing\n Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit\n\nMajor Subjects\nTypes of sampling and sampling risk Attribute testing for tests of controls and compliance Variable sampling for substantive assurance Differentiating statistical and nonstatistical sampling approaches Determining sample sizes in a compliance audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa109-27-surgents-essentials-of-audit-sampling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044635Z CREATED:20260612T224013Z LAST-MODIFIED:20260613T044635Z UID:10006333-1814356800-1814356800@sc.cpa SUMMARY:(SSTX392/27) Surgent’s Weekly Expert Hour (Original Air Date: 12/4/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nIRS Math and Taxpayer Help Act Guidance for Tax Year 2025 FLSA Coverage \nInstructions\nNone URL:https://sc.cpa/event/sstx392-27-surgents-weekly-expert-hour-original-air-date-12-4-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045722Z CREATED:20260612T224014Z LAST-MODIFIED:20260613T045722Z UID:10006334-1814356800-1814356800@sc.cpa SUMMARY:(SSTX158/27) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\n\nAnalyze how basis in an ownership interest in a pass-through entity is established\n Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis\n Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk\n Define passive activities under Section 469 and exceptions to the passive loss rules\n Discuss when and how aggregation of activities should be used to avoid the passive loss rules\n Analyze Section 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward\n Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact\n Use case studies to reinforce the learning objectives\n\nMajor Subjects\nThe OBBBA Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx158-27-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044636Z CREATED:20260612T224014Z LAST-MODIFIED:20260613T044636Z UID:10006335-1814356800-1814356800@sc.cpa SUMMARY:(SSAA137/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall and apply recently issued and proposed FASB and AICPA pronouncements\n Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606\n Understand the main provisions of SASs No. 146 to No. 149\n Identify other important A&A practice matters to be aware of\n Understand the key findings in recent PCAOB inspection reports\n Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material\n\nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa137-27-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045723Z CREATED:20260612T224015Z LAST-MODIFIED:20260613T045723Z UID:10006336-1814356800-1814356800@sc.cpa SUMMARY:(SSAA282/27) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements contained in the 2024 revision to the Uniform Guidance for Federal Awards. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\n\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit\n Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs\n Perform single audits that make peer reviewers happy\n\nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa282-27-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044636Z CREATED:20260612T224016Z LAST-MODIFIED:20260613T044636Z UID:10006337-1814356800-1814356800@sc.cpa SUMMARY:(SSBM127/27) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success DESCRIPTION:Event Description\nHave you noticed that change is continuing to happen at a more and more rapid pace? Obviously\, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course\, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process\, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages\, including the marketing plan\, the technology plan\, the capital plan\, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nDevelop strategies for the organization that make an impact\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Implement strategic planning at the department level\n Make the planning process enjoyable and painless for the entire organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm127-27-surgents-planning-and-strategy-formulation-for-your-organizations-financial-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045818Z CREATED:20260612T224016Z LAST-MODIFIED:20260613T045818Z UID:10006338-1814356800-1814356800@sc.cpa SUMMARY:(SSTX102/27) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff with a hands-on\, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter\, we illustrate various parts and areas of interest when preparing a 1065\, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\n\nLearn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1\n Learn in detail about common business reporting Forms 4562 and 4797\n Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients\n\nMajor Subjects\nComprehensive coverage of HR 1\, One Big Beautiful Bill Act; Gain a thorough understanding of federal income tax laws for partnerships and LLCs\, from formation to tax return preparation issues; Filing requirements for Schedules K-2 and K-3; Who files Form 1065\, and who does not file Form 1065; Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items; The importance of Schedule M-1; Partnership distributions — current or liquidating\, cash or property; How to allocate recourse and nonrecourse debt; Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation; Section 163(j) limitations; Mastering two common tax forms\, Depreciation (4562) and Sale of Assets (4797); Final regulations on Section 168(k); Partnership reporting oddities; Accurately preparing partnership returns and reconciling book income to taxable income; The Centralized Audit Regime under the Bipartisan Budget Act of 2015; \nInstructions\nNone URL:https://sc.cpa/event/sstx102-27-surgents-form-1065-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044637Z CREATED:20260612T224017Z LAST-MODIFIED:20260613T044637Z UID:10006339-1814356800-1814356800@sc.cpa SUMMARY:(SSTE154/27) Surgent's Excel for Staff Level 3 - Build Reports and Analyze Data DESCRIPTION:Event Description\nThis is a comprehensive\, 2-hour course tailored for professionals looking to enhance their Microsoft Excel skills in creating reports and performing data analysis. This course bridges the gap between basic Excel functionality and the advanced techniques required for effective data-driven reports. Participants will learn to efficiently gather\, organize\, and structure data\, apply calculations to derive key metrics\, and create professional-grade reports that are both visually appealing and actionable. The course emphasizes practical application\, providing participants with guidance on Excel’s advanced tools and functions. By mastering workflows and best practices\, learners will gain the confidence to tackle complex data challenges and streamline reporting processes. Additionally\, participants will explore methods to validate and share their work\, ensuring that reports are accurate\, insightful\, and easily communicated across teams. Whether you are tasked with preparing financial summaries\, tracking performance metrics\, or generating operational insights\, this course will equip you with the tools to maximize Excel’s potential\, saving time and improving the quality of your outputs. \nDesigned For\nAny Excel user that wants to maximize Excel’s potential to build reports\, saving time and improving the quality of your outputs \nObjectives\n\nApply Excel workflows to build efficient and accurate data reports\n Analyze data sets to calculate key performance metrics and insights\n Use Excel formatting tools to structure reports for clarity and professional presentation\n \n \n \n\nMajor Subjects\nThe steps for creating professional and functional; Best practices for compiling and cleaning data for accurate analysis Applying formulas and functions to calculate meaningful insights Strategies for using formatting tools to create; Data accuracy verification and potential error troubleshooting Methods for distributing reports effectively within your organization \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste154-27-surgents-excel-for-staff-level-3-build-reports-and-analyze-data/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045820Z CREATED:20260612T224018Z LAST-MODIFIED:20260613T045820Z UID:10006340-1814356800-1814356800@sc.cpa SUMMARY:(SSOT115/27) Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times DESCRIPTION:Event Description\nConsumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies\, followed by medical expenses and foreclosure. Corporate bankruptcies\, on the other hand\, are often the result of several factors\, including excessive debt\, decreased demand\, increased costs\, lawsuits or poor accounting practices.It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant\, CFP\, attorney or other professional\, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors\, then\, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end\, as well as learn about key issues that affect debtor and creditor rights during bankruptcy.This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor\, the Bankruptcy Code provides substantial protections to creditors. Creditor rights\, however\, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself\, your clients and your profit margin a favor and sign up for this invaluable webinar. \nDesigned For\nProfessionals seeking to understand the basic components of bankruptcy proceedings \nObjectives\n\nUnderstand the different types of bankruptcy proceedings \n Advise clients regarding the proof of claim process\n Be well versed in the eligibility requirements for consumer bankruptcies\n Understand the role of the automatic stay injunction \n\nMajor Subjects\nCommencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7\, 11\, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors \nInstructions\nNone URL:https://sc.cpa/event/ssot115-27-surgents-bankruptcy-basics-understanding-the-reorganization-and-liquidation-process-in-these-uncertain-economic-times/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044722Z CREATED:20260612T224018Z LAST-MODIFIED:20260613T044722Z UID:10006341-1814356800-1814356800@sc.cpa SUMMARY:(SSBM121/27) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting DESCRIPTION:Event Description\nIs your organization changing as fast as society? If not\, what will happen to it? These are questions that must be asked\, and their answers will often lead to needed changes to the planning process. Many organizations spend huge amounts of money and effort at planning\, forecasting\, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also\, there is a lack of uniform accountability throughout the organization.Recent economic and political changes have shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking\, through medium-term planning\, through the annual budget\, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating for the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan\, it is also a management course in that it will discuss the political aspects of planning. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Perform a financial risk analysis\n Perform an EVA analysis (PV\, ROI and Modified ROI)\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm121-27-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044133Z CREATED:20260612T224020Z LAST-MODIFIED:20260613T044133Z UID:10006342-1814356800-1814356800@sc.cpa SUMMARY:(SSAA220/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa220-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044722Z CREATED:20260612T224020Z LAST-MODIFIED:20260613T044722Z UID:10006343-1814356800-1814356800@sc.cpa SUMMARY:(SSAA154/27) Surgent's Accounting for Litigation and Legal Contingencies DESCRIPTION:Event Description\nThis course provides an overview of the accounting and financial reporting requirements with respect to litigation. This includes distinguishing between probable\, reasonably possible\, and remote litigation outcomes as well as how to evaluate\, recognize\, measure\, and disclose litigation-related contingencies. \nDesigned For\nProfessionals interested in Accounting for Litigation and Legal Contingencies \nObjectives\n\nDifferentiate between probable\, reasonably possible\, and remote litigation outcomes\n Identify when to accrue a liability for litigation-related contingencies under ASC 450-20\n Recognize the role of legal counsel in the litigation process\n Identify the appropriate financial statement disclosures for litigation-related contingencies\n\nMajor Subjects\nRecognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events \nInstructions\nNone URL:https://sc.cpa/event/ssaa154-27-surgents-accounting-for-litigation-and-legal-contingencies/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR