BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP: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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044337Z CREATED:20260612T224222Z LAST-MODIFIED:20260613T044337Z UID:10006392-1814356800-1814356800@sc.cpa SUMMARY:(SSAA277/27) Surgent's Annual Update for Defined Contribution Plans DESCRIPTION:Event Description\nThis course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136\, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators\, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study\, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing\, reporting and disclosure requirements\, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136. \nDesigned For\nAuditors and Plan administrators of Defined Contribution Plans \nObjectives\n\nPrepare for the current year’s audit\n Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans\n Identify common errors and mistakes made by auditors and plan administrators\n\nMajor Subjects\nCommon risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study \nInstructions\nNone URL:https://sc.cpa/event/ssaa277-27-surgents-annual-update-for-defined-contribution-plans/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045115Z CREATED:20260612T224223Z LAST-MODIFIED:20260613T045115Z UID:10006393-1814356800-1814356800@sc.cpa SUMMARY:(SSAA162/27) 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/ssaa162-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260616T041014Z CREATED:20260612T224309Z LAST-MODIFIED:20260616T041014Z UID:10006394-1814356800-1814356800@sc.cpa SUMMARY:(SSAA187/27) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa187-27-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044339Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T044339Z UID:10006395-1814356800-1814356800@sc.cpa SUMMARY:(SSAA257/27) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nASC 606 is now just revenue recognition. Its time as a new standard has passed. Given the importance of revenue to all entities\, investors\, and capital markets\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to geopolitical events\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. It will also cover the results of the final stage of the FASB’s Post-Implementation Review (PIR) process related to ASC 606. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition\, and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s revenue recognition guidance \nObjectives\n\nExplain the FASB’s revenue recognition guidance found in Topic 606\n Describe the FASB’s five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n Recall best practices and areas for improvement in the recognition of revenue\n View feedback from the FASB’s PIR Report\n\nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to geopolitical events and changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward The results and findings of the final (stage 3) FASB PIR Report addressing ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa257-27-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045117Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T045117Z UID:10006396-1814356800-1814356800@sc.cpa SUMMARY:(SSOT151/27) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand\, they need the best skills to motivate\, manage\, and lead people. Being pigeonholed into one area or another is neither good for career building nor good for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. \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 Apply what we have learned from recent economic and political changes to have 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 because of recent developments\, including AI Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot151-27-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044341Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T044341Z UID:10006397-1814356800-1814356800@sc.cpa SUMMARY:(SSBM125/27) Surgent's Implementing Subscription Pricing to Your Practice DESCRIPTION:Event Description\nThis course is designed to provide accountants with a comprehensive understanding of the subscription pricing model. As the business world increasingly shifts toward subscription-based models\, it’s crucial for accountants to understand the financial implications and strategies associated with this pricing approach. This course will cover the basics of subscription pricing\, how to set prices\, and how to analyze the financial impacts of these decisions\, as well as the specific impacts to your business.By the end of this course\, participants will be equipped with the knowledge and skills to effectively manage the implementation of subscription pricing to their practice. \nDesigned For\nAll finance and accounting professionals who want to improve billing practices for their business \nObjectives\n\nUnderstand what subscription pricing is and the need for a shift from traditional pricing to subscription pricing\n Set subscription prices based on costs\, customer value perception\, and competitive analysis\n Transition to a subscription pricing model and communicate these changes to stakeholders\n Understand the need to regularly review and adjust subscription pricing based on business needs and client changes\n Manage customer retention and churn in a subscription pricing model\n Develop skills to analyze the financial impact of subscription pricing on a business’s revenue and profitability\n\nMajor Subjects\nThe basics of subscription pricing Pricing strategies\, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business \nInstructions\nNone URL:https://sc.cpa/event/ssbm125-27-surgents-implementing-subscription-pricing-to-your-practice/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044342Z CREATED:20260612T224312Z LAST-MODIFIED:20260613T044342Z UID:10006398-1814356800-1814356800@sc.cpa SUMMARY:(SSAA234/27) Surgent's Introduction to Forensic Accounting DESCRIPTION:Event Description\nForensic accounting encompasses fraud investigation and prevention\, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness\, to litigation consultant and bankruptcy trustee. As our economy grows more complex\, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however\, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting\, coupled with their investigative skills\, to explain to clients\, courts\, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates\, as well as a host of other services. \nDesigned For\nAccountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables \nObjectives\n\nUnderstand the various roles and requirements of forensic accountants\n Recognize the skills that forensic accountants use in fraud investigation\, in bankruptcy proceedings\, and in litigation support roles\n Understand the formal training and certifications available in forensic accounting\n\nMajor Subjects\nReview of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-27-surgents-introduction-to-forensic-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045118Z CREATED:20260612T224312Z LAST-MODIFIED:20260613T045118Z UID:10006399-1814356800-1814356800@sc.cpa SUMMARY:(SSAA149/27) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors.Through this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs\n Properly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan\n Understand the importance of reading\, reviewing\, and documenting the controls in a service organization control report\n Identify potential audit triggers that may result in Department of Labor inspections\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans\, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa149-27-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044344Z CREATED:20260612T224313Z LAST-MODIFIED:20260613T044344Z UID:10006400-1814356800-1814356800@sc.cpa SUMMARY:(SSTX160/27) Surgent's Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish;an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding\n Examine employer requirements regarding Form W-4\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx160-27-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045119Z CREATED:20260612T224313Z LAST-MODIFIED:20260613T045119Z UID:10006401-1814356800-1814356800@sc.cpa SUMMARY:(SSTE144/27) Surgent's Tax and Advisory with Agentic AI DESCRIPTION:Event Description\nThis course examines how agentic AI is revolutionizing tax compliance\, planning\, and advisory services. Participants will explore real-world deployments by leading firms such as EY\, which has developed agents that handle millions of global tax transactions. The course also delves into cross-border compliance issues\, transfer pricing automation\, and emerging advisory models powered by agent-led simulations. Risks related to bias\, unauthorized practice\, and data privacy will be addressed\, with guidance on aligning autonomous operations with professional and regulatory standards. CPAs must understand these advancements to ensure tax compliance\, manage client expectations\, and mitigate professional liability risks when providing agent-assisted advisory services. \nDesigned For\nCPAs in public practice\, tax professionals\, advisory consultants\, international tax specialists\, financial executives\, CITP/CISA credential holders or aspirants\, and professionals interested in the impact of agentic systems on tax and advisory \nObjectives\n\nIdentify agentic AI applications in tax compliance\, planning\, and advisory\n Explain how autonomous agents interact with tax rules\, reporting systems\, and advisory workflows\n Analyze risks related to bias\, confidentiality\, and regulatory non-compliance\n Apply EU AI Act classifications and OECD guidance to AI-driven tax tools\n Recommend best practices for integrating agentic AI into client advisory services\n\nMajor Subjects\nAgent use in transfer pricing\, tax compliance automation\, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning \nInstructions\nNone URL:https://sc.cpa/event/sste144-27-surgents-tax-and-advisory-with-agentic-ai/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044411Z CREATED:20260612T224314Z LAST-MODIFIED:20260613T044411Z UID:10006402-1814356800-1814356800@sc.cpa SUMMARY:(SSTX282/27) Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203 DESCRIPTION:Event Description\nMany tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients. \nDesigned For\nAny tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities \nObjectives\n\nUnderstand how a client determines his or her at-risk basis in his or her pass through entity\n Understand how the at-risk basis calculation differs from a regular basis calculation \n Calculate the amount of an investor’s annual at-risk basis \n Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer’s at-risk basis\n\nMajor Subjects\nBasis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing \nInstructions\nNone URL:https://sc.cpa/event/sstx282-27-surgents-guide-to-understanding-the-at-risk-basis-rules-and-forms-6198-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045122Z CREATED:20260612T224315Z LAST-MODIFIED:20260613T045122Z UID:10006403-1814356800-1814356800@sc.cpa SUMMARY:(SSTX388/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/16/25) 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\nTaxation of opportunity zones Current economic outlook IRS Notice 2025-50 \nInstructions\nNone URL:https://sc.cpa/event/sstx388-27-surgents-weekly-expert-hour-original-air-date-10-16-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044412Z CREATED:20260612T224315Z LAST-MODIFIED:20260613T044412Z UID:10006404-1814356800-1814356800@sc.cpa SUMMARY:(SSAA140/27) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\n\nRecall recent legislation with income tax implications\n Recognize recently issued Accounting Standards Updates (ASUs)\n Understand updates to ASC 842 and ASC 326\n Identify financial statement presentation and disclosure requirements under ASC 740\n Remember significant standards issued by the AICPA\n\nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa140-27-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044412Z CREATED:20260612T224317Z LAST-MODIFIED:20260613T044412Z UID:10006405-1814356800-1814356800@sc.cpa SUMMARY:(SSTE123/27) Surgent's Max the Tax: Metaverse DESCRIPTION:Event Description\nYour client\, Multi-Mega Markets Corporation (MMM)\, a global conglomerate with businesses in entertainment\, fashion\, retail\, software\, technology and other industries\, is looking for advice on the state of the metaverse. They are considering starting a new subsidiary in the metaverse called The MegaVerse (TMV). Your help is needed to share accurate information about the metaverse\, choose the most appropriate MMM subsidiaries to be associated with the metaverse\, and make decisions regarding interoperability. \nDesigned For\nAccounting professionals and anyone needing foundational information related to the metaverse \nObjectives\n\nUnderstand how professionals are utilizing the metaverse to their advantage \n Recognize emerging issues in the metaverse\n\nMajor Subjects\nWhy accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work \nInstructions\nNone URL:https://sc.cpa/event/sste123-27-surgents-max-the-tax-metaverse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044413Z CREATED:20260612T224318Z LAST-MODIFIED:20260613T044413Z UID:10006406-1814356800-1814356800@sc.cpa SUMMARY:(SSAA103/27) Surgent's A Practical Guide to Auditing Cash and Cash Equivalents DESCRIPTION:Event Description\nCash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition\, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough\, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing cash and cash equivalents \nObjectives\n\nIdentify risks related to cash and cash equivalents\n Identify sources of audit evidence associated with cash and cash equivalents\n Discuss standard audit procedures related to cash and cash equivalents\n Explain how to evaluate audit evidence associated with cash \n Describe typical presentation and disclosure issues related to cash\n\nMajor Subjects\nExplain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan\, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents \nInstructions\nNone URL:https://sc.cpa/event/ssaa103-27-surgents-a-practical-guide-to-auditing-cash-and-cash-equivalents/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044414Z CREATED:20260612T224320Z LAST-MODIFIED:20260613T044414Z UID:10006407-1814356800-1814356800@sc.cpa SUMMARY:(SSAA175/27) Surgent's Construction Contractors: Critical Accounting\, Auditing\, and Tax Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit and discuss key areas of tax compliance concentrating on the areas that make construction unique. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n Identify how to effectively audit and perform review engagements for construction clients according to the standards\n Understand tax compliance issues unique to the construction industry and apply the latest changes\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors Ongoing and new tax issues for construction contractors Going concern disclosures and their importance to the construction industry FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa175-27-surgents-construction-contractors-critical-accounting-auditing-and-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044415Z CREATED:20260612T224322Z LAST-MODIFIED:20260613T044415Z UID:10006408-1814356800-1814356800@sc.cpa SUMMARY:(SSTX327/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/09/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nPotential tax developments\, IRS proposed regulations\, and major rulings as of June 9\, 2022 Social Security: Pre-COVID trends\, claiming spousal benefits R&E capitalization under Section 174 \nInstructions\nNone URL:https://sc.cpa/event/sstx327-27-surgents-weekly-expert-hour-original-air-date-6-09-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044420Z CREATED:20260612T224324Z LAST-MODIFIED:20260613T044420Z UID:10006409-1814356800-1814356800@sc.cpa SUMMARY:(SSAA111/27) Surgent's A Guide to Auditing Common Investments DESCRIPTION:Event Description\nMany small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition\, measurement\, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for accounting for or auditing fewer complex investments\, including alternative investments. \nObjectives\n\nIdentify the proper accounting for common investments\n Explain audit risks associated with auditing common investments\n Discuss how to tailor the audit plan to assessed risks of material misstatement\n Explain fair value; and other presentation and disclosure requirements\n\nMajor Subjects\nOverview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure\, including applying the fair value hierarchy \nInstructions\nNone URL:https://sc.cpa/event/ssaa111-27-surgents-a-guide-to-auditing-common-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044421Z CREATED:20260612T224326Z LAST-MODIFIED:20260613T044421Z UID:10006410-1814356800-1814356800@sc.cpa SUMMARY:(SSAA120/27) Surgent's Accounting for and Auditing Leases DESCRIPTION:Event Description\nAccounting for and auditing leases was always a challenging task. Adding the implementation of the lease accounting guidance in ASC 842\, Leases\, will undoubtedly add that much more complexity to this audit area.In this module\, we will review the new lease accounting model for lessees\, compare and contrast the new model with the existing guidance in ASC 840\, and review in detail the key considerations in accounting for operating leases under ASC 842 and the other new guidance in the standard.Then\, we’ll review common audit procedures related to auditing the lease liability and the related Right-of-Use asset\, including reviewing the enhanced lease disclosure requirements under ASC 842 and review common audit procedures to perform over the cumulative effect adjustment which entities must record when they adopt ASC 842. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nComprehend and apply the;FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02\,;Leases (Topic 842)\n Auditing considerations related to ASC 842 transition and subsequent accounting\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa120-27-surgents-accounting-for-and-auditing-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044423Z CREATED:20260612T224414Z LAST-MODIFIED:20260613T044423Z UID:10006411-1814356800-1814356800@sc.cpa SUMMARY:(SSTX214/27) Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests DESCRIPTION:Event Description\nThis program focuses on two parts of Subchapter K\, partnership distributions and sales of partnership interests – topics that tax practitioners are often asked about by clients.Tax practitioners are called upon to advise both the partnership which makes distributions and the partners receiving the distributions regarding the tax consequences of these transactions. Additionally\, tax practitioners will be deeply involved in decisions regarding the sale and purchase of a partnership interest. These topics are thoroughly covered in this program. The presenters also discuss several types of partnership distributions and the tax rules relating to them\, as well as analyze the tax rules relating to the sale of a partnership interest. Tax practitioners will be given an in-depth analysis of these complex topics\, so that they can effectively answer their clients’ questions. \nDesigned For\nAccounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales \nObjectives\n\nBe familiar with the complex issues related to partnership distributions and sales\n Advise individual and business clients regarding these practice issues\n\nMajor Subjects\nTypes of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments \nInstructions\nNone URL:https://sc.cpa/event/sstx214-27-surgents-taxation-of-partnership-distributions-and-sales-of-partnership-interests/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045540Z CREATED:20260612T224415Z LAST-MODIFIED:20260613T045540Z UID:10006412-1814356800-1814356800@sc.cpa SUMMARY:(SSTX106/27) Surgent’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nCPAs with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\n\nIdentify tax and nontax advantages and disadvantages of LLCs and partnerships \n Describe how inside and outside basis is affected by liabilities\, recourse and nonrecourse \n Discuss the impact of cash and property distributions\n Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership\n Complete a case study to improve advocacy skills before the IRS\n\nMajor Subjects\nApplicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs\, including loan guarantee issues\, recourse and nonrecourse debt\, the at-risk basis rules\, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner;- understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners;- what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context;of a merger or acquisition Sales of an LLC interest;- holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP\, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2) \nInstructions\nNone URL:https://sc.cpa/event/sstx106-27-surgents-advanced-critical-tax-issues-for-limited-liability-companies-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045542Z CREATED:20260612T224416Z LAST-MODIFIED:20260613T045542Z UID:10006413-1814356800-1814356800@sc.cpa SUMMARY:(SSTX127/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx127-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045543Z CREATED:20260612T224417Z LAST-MODIFIED:20260613T045543Z UID:10006414-1814356800-1814356800@sc.cpa SUMMARY:(SSBM112/27) 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. This year\, we will take a special interest in the opportunities and threats of AI for the finance professional. 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 the recent changes in organizations and in AI to have a positive impact on the organization\n Apply what we have learned from recent economic and political changes to have a positive impact on the organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nLatest state of the economy Expense control that works Understanding our changing workforce and working environment Artificial intelligence Financial risk analysis Enterprise risk management\, including looking at AI Improving bank relationships \nInstructions\nNone URL:https://sc.cpa/event/ssbm112-27-surgents-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045544Z CREATED:20260612T224418Z LAST-MODIFIED:20260613T045544Z UID:10006415-1814356800-1814356800@sc.cpa SUMMARY:(SSAA126/27) Surgent's Understanding and Testing General Information Technology Controls DESCRIPTION:Event Description\nThe information technology component of the COSO Framework’s Information and Communication element is a very important part of an entity’s business processes. Controls over information technology (IT) are effective when they maintain the integrity of information and the security of the data the systems process and when they include effective general IT controls (GITC) and application controls. GITC are policies and procedures that function as the foundation to support the effective operation of the system’s application controls. The increasing complexity of IT systems in many entities has resulted in a greater focus around controls in the IT environment. There is a growing trend toward automation of processes and controls as more and more entities adopt advanced IT products and services to enable greater efficiency in operations\, compliance\, and reporting activities. This requires an increased focus on the entity and the auditor on GITC. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nDistinguish between GITC and application controls\n Identify the 4 major categories of GITC\n Discuss when it is sufficient for the auditor to understand GITC and when testing is useful or required.\n Identify specific controls in each of the GITC categories.\n\nMajor Subjects\nDefining GITC and application controls Major categories of GITC Understanding GITC Testing GITC \nInstructions\nNone URL:https://sc.cpa/event/ssaa126-27-surgents-understanding-and-testing-general-information-technology-controls-2/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR