BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044901Z CREATED:20260612T224214Z LAST-MODIFIED:20260613T044901Z UID:10006380-1814356800-1814356800@sc.cpa SUMMARY:(SSTX348/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/15/24) 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\nCreative retirement plan designs to obtain the section 199A deductions Top 8 for qualified charitable distributions (QCD) Discussion of educational assistance programs offered by employers The employer-provided childcare tax credit; \nInstructions\nNone URL:https://sc.cpa/event/sstx348-27-surgents-weekly-expert-hour-original-air-date-8-15-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044324Z CREATED:20260612T224214Z LAST-MODIFIED:20260613T044324Z UID:10006381-1814356800-1814356800@sc.cpa SUMMARY:(SSOT126/27) Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services DESCRIPTION:Event Description\nOne of the most difficult things for any Client Advisory Services (CAS) professional to learn is how to communicate financial information to non-financial people. To be successful\, it’s crucial to master this skill\, as we frequently explain accounting jargon to those unfamiliar with the field. In this course\, we will explore how to properly communicate with stakeholders\, including investors\, clients\, boards of directors\, and even other departments. We will explore biases that people have when viewing financial information and even how to make sure we keep our message on point. If you are looking to move up in the financial services world\, this course is a must for you. \nDesigned For\nAccounting and finance professionals looking to communicate more effectively and advance in their companies \nObjectives\n\nState the accountant’s role within a company \n Recognize how different stakeholders view financial statements\n Identify how to focus on just the key points when reporting financial results\n\nMajor Subjects\nCommunicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study \nInstructions\nNone URL:https://sc.cpa/event/ssot126-27-surgents-communicating-financial-results-to-stakeholders-a-guide-for-client-advisory-services/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045010Z CREATED:20260612T224215Z LAST-MODIFIED:20260613T045010Z UID:10006382-1814356800-1814356800@sc.cpa SUMMARY:(SSOT116/27) Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking DESCRIPTION:Event Description\nNetworking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities\, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered. \nDesigned For\nAnyone in the accounting or financial service professions interested in learning how to build and sustain long term professional relationships and connections for career success. \nObjectives\n\nUnderstand the three components of effective networking: preparation\, participation\, and follow-up;\n Know how to build a business network in the workplace and industry\n Understand the mechanics of retaining and reinforcing existing professional relationships\n\nMajor Subjects\nThe psychology of perception Preparation checklist for networking Presenting your best self Perception management Preparing oneself for networking Setting expectations and limits Seamless self-introductions How to introduce others Overcoming anxiety How to start conversations Situational questions The art of conversation flow Listening skills Topics to avoid Graceful exits Body language Navigating large events/conferences One-on-one meetings Cocktail party etiquette Remembering names Strategies for introverts Follow up recommendations How to maintain and sustain relationships long term \nInstructions\nNone URL:https://sc.cpa/event/ssot116-27-surgents-build-professional-relationships-to-enhance-your-career-authentic-networking/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044325Z CREATED:20260612T224216Z LAST-MODIFIED:20260613T044325Z UID:10006383-1814356800-1814356800@sc.cpa SUMMARY:(SSBM102/27) 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/ssbm102-27-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045011Z CREATED:20260612T224216Z LAST-MODIFIED:20260613T045011Z UID:10006384-1814356800-1814356800@sc.cpa SUMMARY:(SSTX232/27) Surgent's Real Estate Tax Boot Camp DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, holding\, managing\, constructing\, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation\, as well as historically difficult areas of the law like passive activity and at-risk rules. \nDesigned For\nAccounting and Financial Professionals who advise clients or their company on issues related to the acquisition\, holding\, management\, and disposition of real estate \nObjectives\n\nLearn how to determine the taxpayer’s basis in the property\n Learn the rules of real estate development\n Learn how the IRC taxes rental operations\n Learn how to calculate gain or loss on the sale of real estate\n Understand the complex rules of depreciation\, bonus depreciation\, and Section 179\n Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate\n Understand the at-risk rules\n Understand the passive activity rules\n Understand the like-kind exchange rules\n\nMajor Subjects\nCoverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate \nInstructions\nNone URL:https://sc.cpa/event/sstx232-27-surgents-real-estate-tax-boot-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044326Z CREATED:20260612T224217Z LAST-MODIFIED:20260613T044326Z UID:10006385-1814356800-1814356800@sc.cpa SUMMARY:(SSAA206/27) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\n\nIdentify common frauds occurring in governments and nonprofits today\n Skillfully develop controls to combat frauds\n Protect governments and nonprofits from fraud\n\nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa206-27-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045011Z CREATED:20260612T224217Z LAST-MODIFIED:20260613T045011Z UID:10006386-1814356800-1814356800@sc.cpa SUMMARY:(SSTX265/27) Surgent's Going Out on Your Own: Entity Types and Accounting Methods DESCRIPTION:Event Description\nStarting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research\, developed a prototype\, and even looked at locations for your new office. Then it dawns on you…. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class\, we will dig into the differences between entity types – from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services\, this course is the one for you! \nDesigned For\nSmall business owners\, CPAs\, and financial advisors who want to understand the advantages and disadvantages of different entity types and accounting methods \nObjectives\n\nIdentify differences in how business entity types are taxed for income tax purposes\n Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business\n Identify how S-Corporations are taxed for self-employment tax purposes\n Recognize double-taxation and when it applies\n Identify when a transaction should be recorded on the accounting records under the cash method\n Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method\n Identify what account should not appear on the financial records if the accrual method is being used\n\nMajor Subjects\nFinancial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations – S vs. C Double taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx265-27-surgents-going-out-on-your-own-entity-types-and-accounting-methods/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045012Z CREATED:20260612T224218Z LAST-MODIFIED:20260613T045012Z UID:10006387-1814356800-1814356800@sc.cpa SUMMARY:(SSET137/27) Surgent's Build a Data Model for Analysis in Power BI DESCRIPTION:Event Description\nThis intensive 4-hour course offers a deep dive into data modeling in Power BI\, with a focus on Microsoft Excel’s Power Pivot that is applicable to Power BI Desktop. Designed for professionals looking to enhance their data analysis skills\, the course covers the essential aspects of building robust\, efficient data models. Participants will learn how to integrate different data sources\, create meaningful relationships\, and develop insightful metrics to drive business decisions. Participants will also explore various aspects of data modeling\, such as establishing relationships\, creating calculated columns\, and understanding the intricacies of basic DAX (Data Analysis Expressions) measures. These skills are vital for anyone looking to extract meaningful insights from large and complex data sets. Attendees will be introduced to advanced concepts\, such as the strategic use of calculated columns versus measures and the differentiation between explicit and implicit measures. This knowledge is crucial for developing sophisticated data models that not only provide accurate results but are also efficient in terms of performance. The course will also cover the creation and use of hierarchies and key performance indicators (KPIs)\, which are essential for any robust data analysis framework. To ensure that the learning is well-rounded and applicable\, the course includes practical exercises in using pivot tables within Power BI. This helps in validating and enhancing the measures and models created\, ensuring they are robust and reliable for real-world application. This is an essential course for professionals aiming to leverage the full potential of Power BI’s data model. Whether you’re looking to streamline your data analysis process\, enhance your reporting capabilities\, or drive insightful business decisions\, this course will equip you with the necessary skills and knowledge. \nDesigned For\nAnyone interested in mastering data modeling techniques using Microsoft Power BI \nObjectives\n\nApply fundamental principles of data modeling in Power BI to integrate various data sources effectively\n Determine the most appropriate scenarios for using calculated columns versus measures in Power BI data analysis\n Choose and implement the correct type of DAX measures (explicit or implicit) for specific data modeling needs\n Use pivot tables in Power BI to validate and refine data measures\, ensuring accuracy and reliability in reporting\n\nMajor Subjects\nThe core concepts of data modeling in Power BI\, including integration of various data sources Techniques to establish and manage relationships between different data sets Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures When to use calculated columns and when to opt for measures The difference between and appropriate applications of explicit and implicit measures in data analysis Creating and utilizing hierarchies to enhance data analysis and reporting Practical skills in using pivot tables within Power BI to validate and refine measures \nInstructions\nDownload the handout and practice material prior to the course URL:https://sc.cpa/event/sset137-27-surgents-build-a-data-model-for-analysis-in-power-bi/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044331Z CREATED:20260612T224219Z LAST-MODIFIED:20260613T044331Z UID:10006388-1814356800-1814356800@sc.cpa SUMMARY:(SSTE112/27) Surgent's Data Analytics: Planning and Implementation Strategies DESCRIPTION:Event Description\nAs the rewards from data continue to grow\, companies must recognize the value of data to remain competitive in the current digital economy. Companies that use data in their business processes are outperforming those that do not. Data skills will become necessary in the next few years\, and your employees will need them to perform their jobs.In this course\, you will gain an understanding of how to transform your organization into a data-driven company. This understanding will increase your chances of successfully achieving your goal of implementing data analytics in your organization. \nDesigned For\nAnyone who needs a better understanding of how to go about implementing data analytics in their organization \nObjectives\n\nRecognize why business users need to develop data skills today\n Understand the limitations of Excel when working with data\n Be familiar with the data tools that are now available in Excel\n Understand how self-service business intelligence leads to data democratization\n Realize why the Power BI ecosystem is a good choice for implementing self-service business intelligence\n Plan for self-service business intelligence\n Implement self-service business intelligence\n\nMajor Subjects\nWhy have companies struggled to implement data analytics? What are the barriers you face in becoming a data-driven organization? How does self-service business intelligence help in developing a data-driven organization? Why is Power BI the self-service business intelligence application you should use? Why should everyone in your company be assigned a data role? \nInstructions\nNone URL:https://sc.cpa/event/sste112-27-surgents-data-analytics-planning-and-implementation-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045114Z CREATED:20260612T224220Z LAST-MODIFIED:20260613T045114Z UID:10006389-1814356800-1814356800@sc.cpa SUMMARY:(SSTX151/27) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nAlthough the Inflation Reduction Act increased the IRS budget\, Congress continues to battle about whether this funding will be continued. The IRS began replenishing its workforce with the additional funding only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand the IRS process for selecting returns for examination\n Identify the types of returns the IRS is examining\n Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx151-27-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044332Z CREATED:20260612T224221Z LAST-MODIFIED:20260613T044332Z UID:10006390-1814356800-1814356800@sc.cpa SUMMARY:(SSTX149/27) Surgent's Making Sense of Essential OBBBA Provisions DESCRIPTION:Event Description\nWhen clients ask questions about the impact of new tax legislation embodied in OBBBA\, it is important that accounting and finance practitioners can reply with accurate and relevant planning strategies. This program prepares accounting and finance practitioners with the knowledge and insights to help their clients apply the new law to their advantage.This program is an introduction and review of some of these critical changes and their impact on individual and business taxpayers. By taking this program\, accounting and finance practitioners will have a broader\, deeper understanding of many of the OBBBA changes that impact their clients. This course is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting clients and perhaps their businesses. \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\nBonus and Section 179 depreciation Depreciation of qualified production property The business interest deduction Tax on excess compensation within tax-exempt organizations Excise tax on investment income of private colleges ABLE accounts and the Saver’s Credit Child Tax Credit Casualty losses Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx149-27-surgents-making-sense-of-essential-obbba-provisions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045115Z CREATED:20260612T224221Z LAST-MODIFIED:20260613T045115Z UID:10006391-1814356800-1814356800@sc.cpa SUMMARY:(SSTE143/27) Surgent's Information Security and Privacy DESCRIPTION:Event Description\nIn today’s interconnected world\, safeguarding information systems is crucial. This course offers a deep dive into information security and privacy principles with a focus on modern cybersecurity threats tied to cloud environments\, Internet of Things (IoT)\, and mobile technologies. The course will also cover data protection during application development. Taking this course will equip accounting professionals with the knowledge to lead in cybersecurity strategy. \nDesigned For\nExperienced CPAs\, CITP designation holders and aspirants\, and accountants seeking a greater understanding of information systems and controls \nObjectives\n\nExamine cybersecurity principles in the context of HIPAA\, GDPR\, and PCI DSS\, and understand how they regulate the protection of sensitive data\n Summarize the NIST cybersecurity framework (CSF) and privacy framework\n Classify different types of threat agents and attacks\n Identify cybersecurity risks related to cloud environments\, IoT\, and mobile technologies\n Explain threat modeling and threat landscape\n Recall the definition and purpose of vulnerability management\n Explain the concepts of layered security and defense-in-depth\n Identify methods for the protection of confidential data during application development\n\nMajor Subjects\nCovered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data \nInstructions\nNone URL:https://sc.cpa/event/sste143-27-surgents-information-security-and-privacy/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR