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DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044140Z
CREATED:20260612T224110Z
LAST-MODIFIED:20260613T044140Z
UID:10006350-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX194/27) Surgent's Multistate Tax Update
DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n \n \n \n\nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold?    Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus    Emerging compliance issues in the new sales tax economy    Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)    Will states shift away from income tax and increase reliance on sales tax after Wayfair?    Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid?    Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance    Pass-through problems: Nexus issues for interest owners     Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level    Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires     When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone
URL:https://sc.cpa/event/sstx194-27-surgents-multistate-tax-update/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044727Z
CREATED:20260612T224111Z
LAST-MODIFIED:20260613T044727Z
UID:10006351-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA156/27) Surgent's Guide to the AICPA Quality Management Standards
DESCRIPTION:Event Description\nWith only a few months to go before the AICPA’s Statement on Quality Management Standards 1\, 2\, and 3 (SQMS 1\, SQMS 2\, and SQMS 3\, respectively)\, SSARS No. 26\, SAS 146\, and SSAE 23 are required to be implemented\, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved.The Quality Management Suite of Standards must be implemented by December 15\, 2025. The standards modernize the firm’s approach to quality to reflect an increased focus on risk assessment\, technology use\, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach\, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control).The results of the firm’s risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards.We will cover how to perform a risk assessment\, including the key provisions of the standards\, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026. \nDesigned For\nAuditors in public accounting in a partner\, owner\, or managerial role \nObjectives\n\nIdentify key provisions of SQMS 1\, SQMS 2\, and SQMS 3\n Recall quality management provisions in SAS 146\, SSARS No. 26\, and SSAE 23\n Understand the role of firm leadership in establishing quality management standards\n Create a risk assessment\n Draft the new QM document\n Perform steps used in monitoring and the assessment of the firm’s System of Quality Management\n\nMajor Subjects\nQuality management standards    SAS 146\, SSARS No. 26\, and SSAE 23    Risk assessment\, which forms the basis of the SQM    Monitoring and evaluating the SQM \nInstructions\nNone
URL:https://sc.cpa/event/ssaa156-27-surgents-guide-to-the-aicpa-quality-management-standards/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044143Z
CREATED:20260612T224112Z
LAST-MODIFIED:20260613T044143Z
UID:10006352-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX241/27) Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
DESCRIPTION:Event Description\nEven though they have been around for several years\, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course\, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders\, as well as which taxes are assessed at the entity level. Finally\, we will discuss how state level taxation may have changed permanently with the addition of PTE elections. \nDesigned For\nTax and financial advisors with clients who have formed S corporations \nObjectives\n\nRecognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation\n Recall which fringe benefits will result in additional W-2 income for S corporation shareholders\n Calculate the built-in gains tax and excess passive income tax\n Identify the federal income tax implications of a PTE election at the state level\n\nMajor Subjects\nReasonable compensation    Fringe benefits for S corporation shareholders    Built-in gains tax    Excess passive income tax    Notice 2020-75: PTE elections \nInstructions\nNone
URL:https://sc.cpa/event/sstx241-27-surgents-understanding-s-corporation-taxation-compensation-issues-and-entity-level-taxes/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044728Z
CREATED:20260612T224112Z
LAST-MODIFIED:20260613T044728Z
UID:10006353-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX147/27) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nKey provisions of the recent HR 1\, One Big Beautiful Bill Act\, have been incorpoated throughout the course    Review an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions    Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan    What are common errors preparers make and what are the areas generating malpractice claims?    The importance of engagement letters\, questionnaires\, and Section 7216 permission statement    Initial administrative groundwork    Identifying organizing issues in the tax return to be reviewed    Avoiding willful blindness. Handling ethical and moral dilemmas    Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits    Effective procedures for delinquent clients\, filing past-due tax returns    First-time client issues requiring extra scrutiny    Multiple checklists of efficient procedures to identify potential issues on a 1040 return    Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients    Reconciling time pressure with thoroughness and quality control    Professionals acting professionally \nInstructions\nNone
URL:https://sc.cpa/event/sstx147-27-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044145Z
CREATED:20260612T224113Z
LAST-MODIFIED:20260613T044145Z
UID:10006354-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE128/27) Surgent's Leverage PowerBI.com to Create Data Analysis for Others
DESCRIPTION:Event Description\nUnlock the full potential of data analytics with this specialized course. This two-hour intensive course is specifically designed to empower professionals in harnessing the powerful features of Microsoft PowerBI.com. Whether you’re a data analyst\, business intelligence professional\, or someone keen on mastering data visualization and report creation\, this course is your gateway to becoming a proficient Power BI user. Dive into the dynamic world of data analytics and learn to transform raw data into visually compelling stories that drive decision-making. Our expertly crafted program offers a deep dive into the essentials of PowerBI.com\, starting with a comprehensive tour of its interface and core concepts. You’ll gain experience in connecting to diverse data sources\, creating stunning visualizations\, and building interactive dashboards that communicate insights effectively. The course also covers the innovative Q&A feature of PowerBI.com\, allowing you to explore data with natural language queries. By mastering the art of sharing data sets\, reports\, and dashboards\, and creating comprehensive apps\, you’ll be equipped to deliver top-tier data analysis solutions to colleagues and clients alike. Through this course\, attendees will gain a deep understanding of how to leverage the PowerBI.com platform to disseminate data sets\, reports\, and dashboards\, catering to the specific needs of their audience. Our course is tailored for those who aspire to lead in the data-driven landscape\, offering not just theoretical knowledge but real-world applications. Upon completion\, participants will not only have a thorough understanding of PowerBI.com but will also have the confidence to apply this tool in creating impactful data analysis for diverse audiences. Join us to elevate your professional skill set and make data-driven decisions with ease. \nDesigned For\nData analysts\, business intelligence professionals\, and anyone interested in learning how to use Microsoft Power BI to share data analysis \nObjectives\n\nIdentify the key components and functionalities of the PowerBI.com interface\, enabling efficient navigation and utilization for data analysis tasks\n Recognize the capabilities of the Q&A feature in PowerBI.com so you can leverage it for generating quick insights from data using natural language queries\n Select the appropriate data sharing and collaboration methods within PowerBI.com for your situation\n\nMajor Subjects\nAn in-depth walkthrough of the PowerBI.com environment\, focusing on user interface elements\, navigation\, and customization    Fundamental concepts of PowerBI.com\, including its architecture\, data handling capabilities\, and integration features    Techniques for connecting various data sources to PowerBI.com\, ensuring seamless data integration and synchronization    Creating impactful visualizations and assembling informative dashboards to present data compellingly    The interactive Q&A feature to derive insights through natural language queries    Best practices for sharing data sets\, reports\, and dashboards with different audiences so they can leverage your data analysis work    How to package reports and dashboards into apps for easy distribution and consumption \nInstructions\nNone
URL:https://sc.cpa/event/sste128-27-surgents-leverage-powerbi-com-to-create-data-analysis-for-others/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044730Z
CREATED:20260612T224113Z
LAST-MODIFIED:20260613T044730Z
UID:10006355-1814356800-1814356800@sc.cpa
SUMMARY:(SSOT159/27) Surgent's Why People Quit: A Look at Accounting and Other Professionals
DESCRIPTION:Event Description\nEmployee turnover has always been expensive\, and experts warn that the cost of employee attrition keeps rising. Tight labor markets\, a strong economy\, and increasingly collaborative jobs are just some of the explanations given for the high price of losing employees. While some of these “macro” factors are beyond an employer’s control\, there is substantial research showing practices employers can implement that encourage employees to remain and grow with an organization. So\, why do people quit? It is commonly thought that employees often leave their jobs because they do not like their boss\, they perceive low opportunities for growth\, or they are offered a better opportunity somewhere else. However\, new research reveals that what really affects career decisions are employees’ sense of how they are doing compared to their peers or where these individuals thought they would be at a certain point in life.This course provides an overview of how to improve employee retention. Whether you are a sole practitioner with one or two employees or part of a much larger organization\, this course will be valuable to you. \nDesigned For\nAccounting or financial service professionals who seeks to understand proven strategies for reducing employee turnover \nObjectives\n\nUnderstand strategies to reduce employee burnout\n Understand how an employee’s sense of how they are doing affects retention\n Be familiar with ways to offer incentives and growth opportunities that reduce turnover\n Recognize career stages at which an employee is more likely to leave\n\nMajor Subjects\nWhy employee retention matters    Management’s thoughts on turnover    Techniques employers use to retain and grow their employees    Aspects of employment that matter most to employees    Factors that contribute to employee turnover in accounting and finance professions \nInstructions\nNone
URL:https://sc.cpa/event/ssot159-27-surgents-why-people-quit-a-look-at-accounting-and-other-professionals/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044147Z
CREATED:20260612T224114Z
LAST-MODIFIED:20260613T044147Z
UID:10006356-1814356800-1814356800@sc.cpa
SUMMARY:(SSBM126/27) Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know
DESCRIPTION:Event Description\nStarting and owning a small business has often been referred to as the “Third Pillar of Wealth\,” right behind investments and owning real estate. Essentially\, all businesses start off as “small businesses.” Small businesses\, however\, require a large amount of preparation in order to successfully launch and grow. Starting a business requires the owners and managers to address a host of issues\, including an understanding of applicable laws\, appropriate financing\, staffing requirements\, marketing\, liability protection\, and many more.This course provides a broad overview of the critical issues business owners\, as well as their professional advisors\, must consider when starting and growing a small business.  There is extensive research regarding best practices in this area\, and this webinar is intended to distill down such information and focus on what is critical to get a small business up and running as seamlessly as possible. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand proven strategies to establish and grow a small business or who counsels individuals who own\, or are considering owning\, a small business \nObjectives\n\nUnderstand how to successfully start and grow a small business or advise clients who are starting a small business\n Understand basic legal issues that need to be addressed when forming a business\n Explore marketing and financing plans to launch and develop a business\n Recognize ways to protect business assets and owners from different forms of liability\n\nMajor Subjects\nUnderstanding the time commitment required to start and run a business    Selecting a corporate structure to protect your personal assets    Building your product or service    Sales and marketing in your business    Establishing your owners\, investors\, managers\, and employees    Accounting\, recording-keeping\, and other software programs    Leases\, contracts\, and employee agreements    Protecting intellectual property    Insurance    Business plans    Financing    Market position \nInstructions\nNone
URL:https://sc.cpa/event/ssbm126-27-surgents-starting-a-small-business-what-every-trusted-advisor-and-entrepreneur-needs-to-know/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044731Z
CREATED:20260612T224115Z
LAST-MODIFIED:20260613T044731Z
UID:10006357-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA224/27) Surgent's The CMA’s Guide to Project Management
DESCRIPTION:Event Description\nA significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member\, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls\, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of\, and comfort with\, the steps and skills needed for success. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers and managers \nObjectives\n\nUnderstand the process of project management\n Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process\n Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning\, implementing\, controlling\, and when necessary\, modifying the project.\n Identify traps that frequently occur\, and steps to manage through them; \n Find references for further research\n\nMajor Subjects\nEstablishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA    Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets    Project evaluation: analytical tools\, strategic evaluation; sources of risk    Maintaining focus: monitoring and measuring results; keeping to the project’s scope    Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization     Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations \nInstructions\nNone
URL:https://sc.cpa/event/ssaa224-27-surgents-the-cmas-guide-to-project-management/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044206Z
CREATED:20260612T224115Z
LAST-MODIFIED:20260613T044206Z
UID:10006358-1814356800-1814356800@sc.cpa
SUMMARY:(SSBM103/27) Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
DESCRIPTION:Event Description\nProbably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint\, proving why they are necessary for both for-profit and nonprofit organizations to achieve success. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nIdentify why customer service is just as important as compliance for profitability\n Understand how some organizations have achieved top performance in their industries\n See how good customer service is not about being right\n Realize why finance professionals have a bias toward compliance;\n Identify what is wanted by the internal customers of the finance and accounting departments\n\nMajor Subjects\nWhy customer service is not just having nice people; it is truly serving the customer    Analysis of the value of the customer to compare it to various costs creating an ROI    How to develop a compliance program that adds value to the customer    A hard look at several companies and industries that have mastered the dual objectives    How recent developments have affected compliance and customer service \nInstructions\nNone
URL:https://sc.cpa/event/ssbm103-27-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044733Z
CREATED:20260612T224116Z
LAST-MODIFIED:20260613T044733Z
UID:10006359-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA171/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today
DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.)    Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);;    Additional issues in not-for-profit financial reporting \nInstructions\nNone
URL:https://sc.cpa/event/ssaa171-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044208Z
CREATED:20260612T224117Z
LAST-MODIFIED:20260613T044208Z
UID:10006360-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX170/27) Surgent's Individual and Financial-Planning Tax Camp
DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm.  Please Note: Course materials include a supplement covering OBBBA; however\, 2025 returns are not covered in this course.  They will be covered after their issuance\, as part of our spring 2026 course release. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\n\nMine a tax return for tax planning with a client \n Understand the planning implications of thecurrent environment \n Determine the best tax strategies for retirement \n Understand tax planning for the middle-incomeclient\n\nMajor Subjects\nReading a tax return for developing client-specific tax strategies    Changes to the lifetime estate tax exemption considering proposed regulations;    The net investment income tax: planning for compliance    Family income-splitting strategies that need to be considered    Income tax issues: impact on timing of other income    Selling a principal residence    Two principal residences at the same time    Use of life insurance to protect families: Whole Life Insurance\, Term Life Insurance\, Universal Life Insurance\, and Variable Life Insurance    Using Roth IRAs and Roth contribution programs to best advantage    Conversions: do they still make sense?    Taking distributions: matching timing to client requirements    Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed    Social Security – the latest on the looming solvency crisis    Incentive Stock Options and Employee Stock Purchase Plan considerations    What to do about itemized deductions    Trans-generational planning: conversions\, income\, and gain-splitting    Tax benefits of HSAs and other tax-advantaged accounts    Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future    Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement    Best financial planning ideas for young people \nInstructions\nNone
URL:https://sc.cpa/event/sstx170-27-surgents-individual-and-financial-planning-tax-camp/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044734Z
CREATED:20260612T224117Z
LAST-MODIFIED:20260613T044734Z
UID:10006361-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA196/27) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control.The effective date for the AICPA’s Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15\, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document\, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS\, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will address the new QM standards. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize changes in Quality Management standards\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative     Recent revisions to Quality Management standards    Feedback from peer reviews\, including areas driving deficiencies in audit     Elements of an effective risk assessment and how to link to audit procedures performed    Understanding internal controls and making the decision whether or not to test them    Best practices in documentation \nInstructions\nNone
URL:https://sc.cpa/event/ssaa196-27-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044209Z
CREATED:20260612T224118Z
LAST-MODIFIED:20260613T044209Z
UID:10006362-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA254/27) Surgent's Applying the Yellow Book to a Financial Statement Audit
DESCRIPTION:Event Description\nA thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. The course uses a highly illustrative and engaging format\, featuring 15 focused exercises designed to strengthen practical application and enhance working knowledge. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the Yellow Book\n Excel in the Yellow Book auditing arena\n Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nCircumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS)    Relationship of Yellow Book requirements to GAAS and single audit requirements    The Yellow Book requirements related to the performance of and reporting on a financial audit    Identifying and reporting findings under the Yellow Book \nInstructions\nNone
URL:https://sc.cpa/event/ssaa254-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044736Z
CREATED:20260612T224118Z
LAST-MODIFIED:20260613T044736Z
UID:10006363-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA151/27) Surgent's AICPA Update
DESCRIPTION:Event Description\nDesigned for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31\, 2022 audits and beyond.  Next\, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activities \nObjectives\n\nIdentify the key aspects of SASs that will be effective for December 31\, 2022 engagements\n Recall the basic provisions of SAS Nos. 142-145\, effective for 2023 year-end audits\n Review recently issued ethics interpretations\n\nMajor Subjects\nNew SAS Nos. 142-145    AICPA Code of Professional Conduct Updates \nInstructions\nNone
URL:https://sc.cpa/event/ssaa151-27-surgents-aicpa-update/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044809Z
CREATED:20260612T224120Z
LAST-MODIFIED:20260613T044809Z
UID:10006364-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX354/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/26/24)
DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe Retirement Security Rule and fiduciary regulations    IRS Notice 2024-63: Employer matching contributions made to retirement plans related to employee student loan payments    Discussion of findings of the Treasury Inspector General for Tax Administration    Updates to the IRS Form 1099-DA draft version \nInstructions\nNone
URL:https://sc.cpa/event/sstx354-27-surgents-weekly-expert-hour-original-air-date-9-26-24/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044211Z
CREATED:20260612T224121Z
LAST-MODIFIED:20260613T044211Z
UID:10006365-1814356800-1814356800@sc.cpa
SUMMARY:(SSOT123/27) Surgent's Crowdfunding: A General Overview
DESCRIPTION:Event Description\nIn the past\, entrepreneurs who sought investment capital for their start-ups were subject to the preferences and expectations of a small set of wealthy investors. These venture capitalists and angel investors often played the role of highly selective gatekeepers\, denying countless potential business leaders the opportunity to bring their well-thought ideas to market.  Much has changed.Today\, crowdfunding disrupts many of the traditional models for start-up investing.  Crowdfunding provides capital for new businesses by asking the general public for donations.  The system works by entrepreneurs creating websites enabling internet users to view information\, photos and promotional videos explaining why they seek funding.  Instead of receiving equity in the company\, investors are often rewarded for pledging their financial support for the start-up business.   Despite the incredible growth in investment revenue from crowdfunding\, it remains underutilized by businesses.  This course is intended to provide accounting and other professionals with a basic understanding of the crowdfunding process to better inform their clients and colleagues about this rapidly growing platform. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand the crowdfunding process.  Or\, accounting and financial professionals who counsel individuals who own or are considering starting a business that might benefit from crowdfun \nObjectives\n\nUnderstand how crowdfunding platforms work\n Understand the different types of crowdfunding campaigns\n Recognize strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works    The different types of crowdfunding programs    Popular crowdfunding platforms    Strategies for building a crowdfunding community    Creating a crowdfunding campaign    Running a crowdfunding campaign \nInstructions\nNone
URL:https://sc.cpa/event/ssot123-27-surgents-crowdfunding-a-general-overview/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044810Z
CREATED:20260612T224122Z
LAST-MODIFIED:20260613T044810Z
UID:10006366-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE103/27) Surgent's Artificial Intelligence for Accounting and Finance Professionals
DESCRIPTION:Event Description\nAccounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work.  So far\, technology has not been able to replace the knowledge\, experience\, and decision-making of seasoned professionals. Times are rapidly changing. Today\, systems easily exceed humans in accuracy and consistency.   Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy\, while providing more value for businesses and customers alike. In the long term\, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI. \nDesigned For\nAccounting and finance professionals seeking to understand the role of artificial intelligence today and in the future \nObjectives\n\nBe familiar with the fundamentals of artificial intelligence\n Recognize the different types of artificial intelligence in use today\n Understand how artificial intelligence will change the accounting and finance professions \n Be able to explain data security and privacy best practices \n\nMajor Subjects\nWhat is artificial intelligence?    What are the different forms of artificial intelligence?    The difference between artificial intelligence and machine learning    The types of problems artificial intelligence can solve    The role of algorithms    How artificial intelligence will affect accounting and finance careers    Data governance\, security\, and privacy    How accounting firms are using AI today    The role of artificial intelligence in asset management \nInstructions\nNone
URL:https://sc.cpa/event/sste103-27-surgents-artificial-intelligence-for-accounting-and-finance-professionals/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044212Z
CREATED:20260612T224123Z
LAST-MODIFIED:20260613T044212Z
UID:10006367-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX338/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/30/24)
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\nDiscussion of Medicare issues    IRS Free File Program extension    Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone
URL:https://sc.cpa/event/sstx338-27-surgents-weekly-expert-hour-original-air-date-5-30-24/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044811Z
CREATED:20260612T224124Z
LAST-MODIFIED:20260613T044811Z
UID:10006368-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX144/27) Surgent's Depreciation Rules for Bonus and Section 179 Expensing
DESCRIPTION:Event Description\nThe Tax Cuts and Jobs Act of 2017 (TCJA) had a tremendous impact on commercial real estate\, including liberalizing the depreciation provisions. Bonus depreciation was expanded and increased from 50 to 100 percent for qualifying assets placed in service beginning after September 27\, 2017\, through December 31\, 2022. After December 31\, 2022\, the deduction percentage for bonus depreciation began decreasing by 20 percent per year and would have been fully phased out after 2026. Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025\, 100% bonus depreciation is now available on new and used assets. Because of changes in the OBBBA\, which has restored 100% bonus depreciation. increased the depreciation that can be taken under Section 179 and added a new\, important depreciation topic – qualified production property\, this topic is vital for tax practitioners advising business taxpayers. \nDesigned For\nAccounting and finance professionals who anticipate advising clients with respect to depreciation of business property \nObjectives\n\nPrepare for changes in the depreciation rules relating to bonus depreciation and Section 179\n Understand the Ins and out of depreciating qualified production property\n\nMajor Subjects\nThe OBBBA changes impacting bonus depreciation     New Section 179 ceiling limitations     When business property is subject to 100% bonus    Qualified production property    What is a qualified production activity?    Recapture of depreciation on qualified production property \nInstructions\nNone
URL:https://sc.cpa/event/sstx144-27-surgents-depreciation-rules-for-bonus-and-section-179-expensing/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044218Z
CREATED:20260612T224126Z
LAST-MODIFIED:20260613T044218Z
UID:10006369-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX178/27) Surgent's Taking Advantage of Installment Sales and 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 it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions.  Please Note: due to overlap with the INS2 and LKE2 courses\, customers should not take ISL4 if one or both of these other courses has already been taken. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales\n Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nHow does the IRC define an installment sale under Section 453?    When can a taxpayer utilize the provisions of IRC Section 453?    When should a taxpayer utilize the provisions of an installment sale and when should it be avoided    How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method    How to report an installment sale when related parties are involved    How to calculate an installment sale    How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method    What is a like-kind exchange as defined by IRC Section 1031    When can a taxpayer utilize the provisions of IRC Section 1031    What types of real property are eligible for like-kind exchange treatment and what types are not    What is boot and how does it impact the like-kind exchange deferral    How to calculate a like-kind exchange including any taxable portion    How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone
URL:https://sc.cpa/event/sstx178-27-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044812Z
CREATED:20260612T224127Z
LAST-MODIFIED:20260613T044812Z
UID:10006370-1814356800-1814356800@sc.cpa
SUMMARY:(SSOT152/27) Surgent's Current Developments and Best Practices for Today's CFOs and Controllers
DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to an organization’s success. On one hand\, they need to be abreast of the latest proven financial skills to make the best decisions; on the other hand\, they need strong skills to motivate\, manage\, and lead people. Being pigeonholed into one area or another is neither good for career development nor beneficial to the organization. This reality has become even more pronounced with the advent of AI. This course is designed to equip CFOs and controllers with the skills needed to lead their organizations into a rapidly changing decade\, while also focusing on what we have learned from evolving management systems. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate\, and this has proven true across finance\, management\, and leadership over the past year. The course addresses these emerging issues and will continue to be updated as necessary throughout the year. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals\n Understand how domestic and global economic conditions could impact an organization\n Lead organizations into the rapidly changing decade\n Apply what we have learned from the recent changes in organizations and AI for a positive impact on an organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nEconomic update    Leadership and management changes as organizational cultures change    Expense control that works    Understanding our changing workforce and working environment    Financial risk analysis    Enterprise risk management    Metrics and benchmarking    Improving bank relationships and cash management \nInstructions\nNone
URL:https://sc.cpa/event/ssot152-27-surgents-current-developments-and-best-practices-for-todays-cfos-and-controllers-2/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044220Z
CREATED:20260612T224128Z
LAST-MODIFIED:20260613T044220Z
UID:10006371-1814356800-1814356800@sc.cpa
SUMMARY:(SSBM111/27) Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers
DESCRIPTION:Event Description\nAll organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs\, controllers and finance professionals better position their organizations for the future. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. Become the “financial hero” of your organization and make a positive impact on the bottom-line. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nMake better financial decisions that have a positive impact on the organization\n Lead the organization into the rapidly changing decade\n Apply what we have learned from recent economic and political changes to have a positive impact on the organization\n\nMajor Subjects\nLatest state of the economy    Expense control that works    Understanding our changing workforce and working environment    Financial risk analysis    Enterprise risk management    Improving bank relationships \nInstructions\nNone
URL:https://sc.cpa/event/ssbm111-27-surgents-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044812Z
CREATED:20260612T224209Z
LAST-MODIFIED:20260613T044812Z
UID:10006372-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX192/27) Surgent's The Essential Multistate Tax Update
DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n\nMajor Subjects\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality    Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus    Emerging compliance issues in the new sales tax economy    Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)    Will states shift away from income tax and increase reliance on sales tax after Wayfair?    Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?    Pass-through problems: Nexus issues for interest owners     Treatment of the 199A deduction for pass through entities by states: Withholding issues    Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires     When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone
URL:https://sc.cpa/event/sstx192-27-surgents-the-essential-multistate-tax-update/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044222Z
CREATED:20260612T224210Z
LAST-MODIFIED:20260613T044222Z
UID:10006373-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE131/27) Surgent's Power Query Series: Use Cases
DESCRIPTION:Event Description\nThis course presents five use cases for specific data issues a user may encounter in Power Query (Excel version).  Through hands-on examples\, users are guided through the process of overcoming each of these issues.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 tenth 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 five specific data issues that may come up in the data cleaning process\, and how to solve them\n\nMajor Subjects\nRemoving unwanted characters from a data set    All data appears in one column    Two categories appear in one column    Extracting useful information from inconsistent data (Text Analytics)    Have a sub-header that is in a row and should be in a column    Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer
URL:https://sc.cpa/event/sste131-27-surgents-power-query-series-use-cases/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044822Z
CREATED:20260612T224210Z
LAST-MODIFIED:20260613T044822Z
UID:10006374-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA258/27) Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
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 licensing arrangements\, with an emphasis on how to recognize revenue from agreements that grant customers rights to use or access intellectual property. This course also addresses the requirements and challenges with respect to financial statement disclosures. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\n\nIdentify criteria for determing whether a license is distinct under ASC 606\n Distinguish between licenses that grant a right to use IP and those that grant a right to access IP\n Recognize the differences between functional and symbolic IP\n Determine when revenue should be recognized for licenses involving functional IP\n Identify the timing of revenue recognition disclosures based on ASC 606 guidelines\n Recognize required disclosures about contract nature and revenue policies\n\nMajor Subjects\nRight to Use vs. Right to Access    Functional IP    Symbolic IP    License Renewals    Revenue Recognition Disclosures    Information about Contracts with Customers    Disaggregation of Revenue    Transaction Price Allocated to the Remaining Performance Obligations    Practices to Avoid \nInstructions\nNone
URL:https://sc.cpa/event/ssaa258-27-surgents-asc-606-insights-licensing-revenue-and-financial-statement-disclosures/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044321Z
CREATED:20260612T224211Z
LAST-MODIFIED:20260613T044321Z
UID:10006375-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX379/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/31/25)
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\nFederal Scholarship Tax Credit    Research and Experimentation (R&E) Deduction changes    Charitable Contribution Deduction \nInstructions\nNone
URL:https://sc.cpa/event/sstx379-27-surgents-weekly-expert-hour-original-air-date-7-31-25/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044833Z
CREATED:20260612T224211Z
LAST-MODIFIED:20260613T044833Z
UID:10006376-1814356800-1814356800@sc.cpa
SUMMARY:(SSTE100/27) Surgent's Autonomous Agents in Audit and Assurance
DESCRIPTION:Event Description\nThis course explores how autonomous agents are transforming internal and external audit functions. Agentic AI is redefining how auditors perform risk assessments\, gather evidence\, test controls\, and issue reports. Participants will examine real-world examples\, including audit bots from Big Four firms\, and consider the impact on assurance quality\, auditor judgment\, and documentation standards. Key frameworks from the PCAOB\, ISA\, and AICPA will be discussed\, along with governance strategies to ensure audit agents operate reliably\, securely\, and ethically. This redefines the CPA’s role in ensuring the integrity and reliability of audit evidence when leveraging AI agents\, impacting audit quality and professional skepticism. \nDesigned For\nInternal and external auditors\, assurance professionals\, audit managers\, CPA firm partners\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems on audit and assurance \nObjectives\n\nDescribe how Agentic AI can be applied to automate key aspects of audit and assurance\n Analyze the risks and limitations of relying on autonomous systems in assurance engagements\n Apply PCAOB and ISA standards to agentic workflows in evidence collection and testing\, understanding how these impact the auditor’s professional judgment\n Design controls to validate\, monitor\, and document agent behavior during audits\n Understand how audit teams can collaborate with AI agents to enhance assurance quality\n\nMajor Subjects\nAudit use cases: automated sampling\, real-time analytics\, evidence gathering     Case studies: Big 4 agent-driven assurance platforms     Agent reliability\, explainability\, and audit documentation     PCAOB AS 1105\, ISA 330\, and agent-auditor integration     Governance: SOC 1/SOC 2 controls for audit AI tools \nInstructions\nNone
URL:https://sc.cpa/event/sste100-27-surgents-autonomous-agents-in-audit-and-assurance-2/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044322Z
CREATED:20260612T224212Z
LAST-MODIFIED:20260613T044322Z
UID:10006377-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA163/27) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection
DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs    The current economy – microeconomics and analysis    COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments)    Power of morale – shrinking the fraud triangle and employee motivation    Deviant workplace behavior    Historic schemes    Why good folks go bad – interesting findings and red flags    Combating fraud with controls    Controls used by fraud victim organizations and suggestions for better implementation    Fraud’s new frontier    Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone
URL:https://sc.cpa/event/ssaa163-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/
CATEGORIES:Self-Study Video
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044844Z
CREATED:20260612T224213Z
LAST-MODIFIED:20260613T044844Z
UID:10006378-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX215/27) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course    Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms;    Coverage of Form 7203;    Coverage of Section 199A qualified business income\, its calculation\, limitations\, and examples;    Dividends and interest – Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.;    Security transactions – From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues;    Self-employed person issues;    Schedule C deductions including depreciation;    Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains;    A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms;    Itemized deductions – A thorough understanding of what’s deductible and what’s not;    Interest deductions – Limitations and timing problems;    Charitable contributions substituting for taxes\, IRS says – No!;    Retirement contributions and education credits and deductions;    Tax computations – The Kiddie Tax\, AMT\, regular tax\, tax credits;    Individual problems illustrated by form preparation for various items\, with numerous practice tips;    Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone
URL:https://sc.cpa/event/sstx215-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260613T044323Z
CREATED:20260612T224214Z
LAST-MODIFIED:20260613T044323Z
UID:10006379-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX372/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/5/25)
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\nMaking the Tax Cuts and Jobs Act provisions permanent    Extending the special depreciation allowance (bonus) for certain property    Raising the SALT cap to $40\,000 with an income phase-out of $500\,000    Deducting domestic research and experimental expenditures    Creating a new class of property\, qualified production property    Increasing the maximum amount a taxpayer may expense under Section 179 to $2.5 million \nInstructions\nNone
URL:https://sc.cpa/event/sstx372-27-surgents-weekly-expert-hour-original-air-date-6-5-25/
CATEGORIES:Self-Study Video
END:VEVENT
END:VCALENDAR