BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//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:20260807T042441Z CREATED:20260807T042441Z LAST-MODIFIED:20260807T042441Z UID:10007246-1814356800-1814356800@sc.cpa SUMMARY:(SSTX124/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx124-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042448Z CREATED:20260807T042447Z LAST-MODIFIED:20260807T042448Z UID:10007247-1814356800-1814356800@sc.cpa SUMMARY:(SSAA177/27) Surgent's Service Organization Control Reports – A User Auditor View DESCRIPTION:Event Description\nAs entities continue to oursource financially significant processes\, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope\, level of testing and results of such reports is critical to the successful completion of any financial statement audit.In this course\, we’ll review the relevant information which auditors need to know about SOC1s\, including their professional standards guidance\, scope (Type 1 or 2)\, coverage and user auditor response to control deficiencies identified by the service auditor. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nIdentify the types of business processes that are outsourced\n Identify when an auditor should request a SOC report\n Discuss with clients why it is important for management to obtain SOC reports on an ongoing basis\n Understand the role of the SOC report in an audit\n Identify the characteristics of SOC 1\, 2\, and 3 reports\n Perform the procedures necessary to evaluate a SOC report\n Prepare documentation to support the evaluation of a SOC report\n\nMajor Subjects\nTypes of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa177-27-surgents-service-organization-control-reports-a-user-auditor-view/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042449Z CREATED:20260807T042448Z LAST-MODIFIED:20260807T042449Z UID:10007248-1814356800-1814356800@sc.cpa SUMMARY:(SSTX141/27) Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis DESCRIPTION:Event Description\nThis program discusses\, in a practical way\, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income. \nDesigned For\nAny tax practitioner with S corporations or S corporation shareholders as clients \nObjectives\n\nCalculate an S corporation shareholder’s basis in his or her S corporation shares on Form 7203\n Understand and apply the S corporation shareholder loan basis rules\n\nMajor Subjects\nIntroduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses \nInstructions\nNone URL:https://sc.cpa/event/sstx141-27-surgents-guide-to-calculating-s-corporation-shareholder-stock-and-loan-basis/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042451Z CREATED:20260807T042450Z LAST-MODIFIED:20260807T042451Z UID:10007249-1814356800-1814356800@sc.cpa SUMMARY:(SSAA204/27) Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us DESCRIPTION:Event Description\nThis course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo\, who was an integral part of this case.This is the fourth of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn from a real-life fraud case to understand how to detect and prevent fraud in their organizations \nObjectives\n\nUnderstand the circumstances surrounding Rita Crundwell’s municipal fraud\n Use the lessons learned from that case to understand some of the characteristics of an effective internal fraud program\n\nMajor Subjects\nBackground of the Dixon\, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case \nInstructions\nNone URL:https://sc.cpa/event/ssaa204-27-surgents-lessons-learned-what-a-53-million-fraud-can-teach-us/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042454Z CREATED:20260807T042453Z LAST-MODIFIED:20260807T042454Z UID:10007250-1814356800-1814356800@sc.cpa SUMMARY:(SSTX207/27) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits\, phaseouts\, and other rules apply to current-year returns. With OBBBA enactment over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, IRS filing issues\, and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\n\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities\n Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx207-27-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042456Z CREATED:20260807T042454Z LAST-MODIFIED:20260807T042456Z UID:10007251-1814356800-1814356800@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:20260807T042458Z CREATED:20260807T042457Z LAST-MODIFIED:20260807T042458Z UID:10007252-1814356800-1814356800@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:20260807T042501Z CREATED:20260807T042500Z LAST-MODIFIED:20260807T042501Z UID:10007253-1814356800-1814356800@sc.cpa SUMMARY:(SSTX325/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/26/22) 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\nInflation Adjusted U.S. Savings Bonds (I Bonds) Virtual Currency Transactions for 2021 Making a Late Section 754 Election Changes Affecting Tax Year 2021 Tax Returns Interest Rates and Lapse Assumptions \nInstructions\nNone URL:https://sc.cpa/event/sstx325-27-surgents-weekly-expert-hour-original-air-date-5-26-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042502Z CREATED:20260807T042501Z LAST-MODIFIED:20260807T042502Z UID:10007254-1814356800-1814356800@sc.cpa SUMMARY:(SSAA105/27) Surgent's Auditing Accounts Payable\, Accrued Expenses and Debt DESCRIPTION:Event Description\nThis module will discuss the audit of accounts payable\, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies\, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset\, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities\, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases\, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for auditing accounts payable\, accrued expenses and debt \nObjectives\n\nIdentify the accounting treatment for accounts payable\, accrued liabilities and debt typically found in less complex private entities and not-for-profits (more complex debt is discussed in another module)\n Identify the internal controls responsive to accounts payable\, accrued liabilities and debt\n Understand the risks involved in accounts payable\, accrued liabilities and debt at the assertion level\n Tailor the audit plan in response to assessed risk of material misstatement\n Evaluate results from a search for unrecorded liabilities\n Assess the propriety of accrued estimates\n Evaluate debt covenant compliance\n\nMajor Subjects\nAccounting basics for accounts payable\, accrued expenses and debt Risk associated with accounts payable\, accrued expenses and debt Key controls related to accounts payable\, accrued expenses and debt Procedures commonly used to audit debt\, including compliance with restrictive covenants \nInstructions\nNone URL:https://sc.cpa/event/ssaa105-27-surgents-auditing-accounts-payable-accrued-expenses-and-debt/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042735Z CREATED:20260807T042735Z LAST-MODIFIED:20260807T042735Z UID:10007255-1814356800-1814356800@sc.cpa SUMMARY:(SSAA134/27) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments DESCRIPTION:Event Description\nLooking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits\, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this advanced course\, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews\, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation\, participant loans\, hardship distributions\, investments\, and plan mergers and acquisitions. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify key provisions of recently issued SASs\n Identify the current year changes to the rules and regulations affecting 401(k) plans\n Understand the most common compliance issues encountered in 401(k) plan audits\, pitfalls to watch out for\, and strategies to ensure compliance\n Perform efficient and effective procedures associated with planning\, internal controls\, risk assessments\, and detailed audits\n Explain the documentation and procedures related to plan mergers and acquisitions\n Discuss the best practices associated with advanced audit areas\, including participant loans\, payroll\, compensation\, and investments\n Understand the risks associated with a benefit plan audit engagement\n\nMajor Subjects\nAudit requirements for ERISA Section 103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments\, remittances\, lack of oversight\, compensation\, vesting\, and other topics Best practices for engagement planning\, internal controls\, risk assessment\, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues \nInstructions\nNone URL:https://sc.cpa/event/ssaa134-27-surgents-advanced-audits-of-401k-plans-best-practices-and-current-developments/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042736Z CREATED:20260807T042736Z LAST-MODIFIED:20260807T042736Z UID:10007256-1814356800-1814356800@sc.cpa SUMMARY:(SSET106/27) Surgent's Ethics for the Industry Accountant DESCRIPTION:Event Description\nWhile ethics training is required by many states\, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers\, our firms\, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry. \nDesigned For\nFinance and accounting professionals\, particularly CPAs in industry \nObjectives\n\nIdentify and understand critical thinking errors as they relate to ethical dilemmas\n Understand the professional code of ethics and conduct\n Be familiar with the new AICPA Ethics Codification\n Recognize the impact of ethical and unethical conduct on our profession\n Understand the common types of fraud in business and identify red flags of fraud\n\nMajor Subjects\nWhat are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points \nInstructions\nNone URL:https://sc.cpa/event/sset106-27-surgents-ethics-for-the-industry-accountant/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042737Z CREATED:20260807T042737Z LAST-MODIFIED:20260807T042737Z UID:10007257-1814356800-1814356800@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:20260807T042739Z CREATED:20260807T042739Z LAST-MODIFIED:20260807T042739Z UID:10007258-1814356800-1814356800@sc.cpa SUMMARY:(SSAA104/27) Surgent's Auditing Property\, Plant\, & Equipment DESCRIPTION:Event Description\nProperty\, plant\, and equipment is present\, at least to some extent\, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment\, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment\, internal controls that prevent and detect misstatements in property and equipment\, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for auditing property\, plant\, and equipment \nObjectives\n\nDiscuss audit risks related to property equipment \n Identify internal controls to prevent\, detect and correct misstatement in property and equipment\n Tailor an audit plan to respond to assessed risk of material misstatement\n Understand the key controls related to PP&E\n Describe and apply lease accounting requirements\n Test disclosures for completeness and compliance with GAAP\n\nMajor Subjects\nAssessing risk Internal control related to property and equipment Audit procedures for property and equipment Construction of assets including capitalizing interest Lease accounting requirements and disclosure of right of use asset Disclosure of property and equipment \nInstructions\nNone URL:https://sc.cpa/event/ssaa104-27-surgents-auditing-property-plant-equipment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042740Z CREATED:20260807T042740Z LAST-MODIFIED:20260807T042740Z UID:10007259-1814356800-1814356800@sc.cpa SUMMARY:(SSAA158/27) Surgent's Business Combinations - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar\, as is the case with many areas of U.S. GAAP vs. IFRS\, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the acquisition method for business combinations\n Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations\n Identify some of the key differences between ASC Topic 805 and IFRS 3\n\nMajor Subjects\nDetermining the acquisition date Recognizing and measuring the identifiable assets acquired\, the liabilities assumed\, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments \nInstructions\nNone URL:https://sc.cpa/event/ssaa158-27-surgents-business-combinations-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042821Z CREATED:20260807T042821Z LAST-MODIFIED:20260807T042821Z UID:10007261-1814356800-1814356800@sc.cpa SUMMARY:(SSTX336/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/16/24) 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\nOverview of Medicare in 2024 179D deduction New IRS guidance regarding the stock buyback tax \nInstructions\nNone URL:https://sc.cpa/event/sstx336-27-surgents-weekly-expert-hour-original-air-date-5-16-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042822Z CREATED:20260807T042822Z LAST-MODIFIED:20260807T042822Z UID:10007262-1814356800-1814356800@sc.cpa SUMMARY:(SSTX389/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/30/25) 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\nNew tip rules Tips and overtime update No tax on overtime \nInstructions\nNone URL:https://sc.cpa/event/sstx389-27-surgents-weekly-expert-hour-original-air-date-10-30-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042927Z CREATED:20260807T042927Z LAST-MODIFIED:20260807T042927Z UID:10007263-1814356800-1814356800@sc.cpa SUMMARY:(SSTX186/27) 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. \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/sstx186-27-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042932Z CREATED:20260807T042931Z LAST-MODIFIED:20260807T042932Z UID:10007264-1814356800-1814356800@sc.cpa SUMMARY:(SSOT127/27) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\n\nIdentify compliance issues\n Understand how health care mandates apply to employers and individuals\n Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans\n\nMajor Subjects\nERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care Health care plans: HRAs\, HSAs\, and other employer-sponsored plans Qualified plan requirements: eligibility\, coverage\, and vesting \nInstructions\nNone URL:https://sc.cpa/event/ssot127-27-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042933Z CREATED:20260807T042933Z LAST-MODIFIED:20260807T042933Z UID:10007265-1814356800-1814356800@sc.cpa SUMMARY:(SSTX358/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/24/24) 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\nFederal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act \nInstructions\nNone URL:https://sc.cpa/event/sstx358-27-surgents-weekly-expert-hour-original-air-date-10-24-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042939Z CREATED:20260807T042938Z LAST-MODIFIED:20260807T042939Z UID:10007267-1814356800-1814356800@sc.cpa SUMMARY:(SSAA240/27) Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components. \nDesigned For\nProfessionals interested in challenges to revenue recognition under ASC 606 \nObjectives\n\nRecognize the importance of accurate estimation of variable payments for revenue recognition\n Determine the effects of contract modifications on revenue recognition\n Determine appropriate methods for estimating uncertain payment amounts\n Distinguish between contracts with and without significant financing components\n Select the appropriate revenue recognition method for a contract modification\n\nMajor Subjects\nModifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nInstructions\nNone URL:https://sc.cpa/event/ssaa240-27-surgents-asc-606-insights-managing-variable-consideration-and-modifications/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042942Z CREATED:20260807T042940Z LAST-MODIFIED:20260807T042942Z UID:10007268-1814356800-1814356800@sc.cpa SUMMARY:(SSTX104/27) Surgent's Review of Form 709 – Gift Tax Return DESCRIPTION:Event Description\nThis course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form. \nDesigned For\nAccounting and Financial Professionals involved in the preparation of individual\, gift\, and information returns \nObjectives\n\nUnderstand the proper preparation of Form 709\n Identify the differing types of gifts\, limits\, and information required on Form 709\n\nMajor Subjects\nForm 709\, gift tax reporting\, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion – what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end-loaded Section 529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE) \nInstructions\nNone URL:https://sc.cpa/event/sstx104-27-surgents-review-of-form-709-gift-tax-return/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T042943Z CREATED:20260807T042942Z LAST-MODIFIED:20260807T042943Z UID:10007269-1814356800-1814356800@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:20260807T042944Z CREATED:20260807T042943Z LAST-MODIFIED:20260807T042944Z UID:10007270-1814356800-1814356800@sc.cpa SUMMARY:(SSTX108/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx108-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043026Z CREATED:20260807T043025Z LAST-MODIFIED:20260807T043026Z UID:10007271-1814356800-1814356800@sc.cpa SUMMARY:(SSTX228/27) Surgent's The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals DESCRIPTION:Event Description\nIt is important for accounting and finance practitioners to help their clients understand and apply the many new provisions of OBBBA. Many of these changes are effective for the 2025 tax year and beyond. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. This program is a two-hour review and analysis of what we consider some of the most current and important changes from the OBBBA. If you want the latest OBBBA information to relay to your clients\, this course is for you. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nMarginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions\, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics \nInstructions\nNone URL:https://sc.cpa/event/sstx228-27-surgents-the-road-ahead-critical-obbba-changes-impacting-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043027Z CREATED:20260807T043026Z LAST-MODIFIED:20260807T043027Z UID:10007272-1814356800-1814356800@sc.cpa SUMMARY:(SSTX386/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/18/25) 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\nHSA provisions within the OBBBA HSA statistics New federal loan limits and impacts \nInstructions\nNone URL:https://sc.cpa/event/sstx386-27-surgents-weekly-expert-hour-original-air-date-9-18-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043119Z CREATED:20260807T043119Z LAST-MODIFIED:20260807T043119Z UID:10007274-1814356800-1814356800@sc.cpa SUMMARY:(SSOT104/27) Surgent's Critical Conversations: Having the "Hard to Have" Discussions DESCRIPTION:Event Description\nSilence isn’t always golden. Problems don’t solve themselves and as the engagement leader\, it is your responsibility to proactively address and resolve issues\, even if it means having challenging conversations.As uncomfortable as some of these conversations may be\, keeping your silence won’t resolve the issue and may in fact add to it. No matter which side of the table you find yourself in a “hard to have” talk\, you can learn to manage the conversation.In this session\, you’ll learn how to recognize when a conversation becomes critical\, how to plan effectively for the conversation and which communications strategies can help you create a win/win outcome. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAll employees and managers \nObjectives\n\nRecognize when a conversation becomes critical\n Identify how to plan effectively for the difficult conversation\n Identify steps to follow during the critical conversation\n Demonstrate communication skills which master those difficult conversations and result in win/win outcomes\n Prepare for having your critical conversation; build a script during the session using the 6-Step Model\n\nMajor Subjects\nIdentifying when issues need immediate resolution Approaches for preparing for and having difficult conversations Effective communication skills for challenging conversations \nInstructions\nNone URL:https://sc.cpa/event/ssot104-27-surgents-critical-conversations-having-the-hard-to-have-discussions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043119Z CREATED:20260807T043119Z LAST-MODIFIED:20260807T043119Z UID:10007275-1814356800-1814356800@sc.cpa SUMMARY:(SSAA231/27) Surgent's Internal Controls and COSO in a Post-COVID Landscape DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on the internal control environment in the post-COVID pandemic era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\n\nUnderstand that fraud occurs in companies with seemingly sound internal control structures\n Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient\n Understand the difference between reactions and responses to changing circumstances;\n Recognize that the days of working in an office may be numbered (or certainly reduced)\n Recognize that the increase of remote work options presents new\, sometimes shocking challenges\n Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost\n\nMajor Subjects\nACFE’s Occupational Fraud 2022:;A;Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa231-27-surgents-internal-controls-and-coso-in-a-post-covid-landscape/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043126Z CREATED:20260807T043125Z LAST-MODIFIED:20260807T043126Z UID:10007276-1814356800-1814356800@sc.cpa SUMMARY:(SSTE140/27) Surgent's Power Query Series: Merge Queries DESCRIPTION:Event Description\nA merge query combines two queries that have a common column or columns. This course discusses best practices for creating merge queries using Power Query (Excel version) and includes hands-on exercises to enable the user to demonstrate what they have learned.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 eighth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\n\nUnderstand what a merge query is and why it is so useful\n Recognize the data requirements for a merge query\n Be familiar with the types of joins for a merge query\n\nMajor Subjects\nWhat is a merge query? What are the data requirements for a merge query? What are the types of joins for a merge query? Hands-on examples: creating merge queries\, creating a full anti-join using an append query\, grouping queries \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste140-27-surgents-power-query-series-merge-queries/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043128Z CREATED:20260807T043127Z LAST-MODIFIED:20260807T043128Z UID:10007277-1814356800-1814356800@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/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T043129Z CREATED:20260807T043129Z LAST-MODIFIED:20260807T043129Z UID:10007278-1814356800-1814356800@sc.cpa SUMMARY:(SSTX208/27) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits\, phaseouts\, and other rules apply to current-year returns. With OBBBA enactment over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, IRS filing issues\, and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\n\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities\n Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx208-27-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR