BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD 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 END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205109Z LAST-MODIFIED:20250606T041623Z UID:10005029-1782820800-1782820800@sc.cpa SUMMARY:(SSAA563/26) Surgent's Latest Developments in Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the nonprofit environment \nObjectives\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments Keep your accounting and auditing skills up to date with current requirements Prepare for major changes on the horizon \nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) Key challenges encountered in not-for-profit accounting (e.g.\, conditional contributions\, restricted contributions\, contributed services\, membership dues\, noncash contributions\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa563-26-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205110Z LAST-MODIFIED:20250606T044020Z UID:10005030-1782820800-1782820800@sc.cpa SUMMARY:(SSTX659/26) Surgent's Weekly Expert Hour (Original Air Date: 8/1/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDiscussion of the 2024 presidential race reset 2024 Tax Legislation Update Transfer and direct pay of energy credits \nInstructions\nNone URL:https://sc.cpa/event/sstx659-26-surgents-weekly-expert-hour-original-air-date-8-1-24/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205112Z LAST-MODIFIED:20250606T041625Z UID:10005031-1782820800-1782820800@sc.cpa SUMMARY:(SSAA481/26) Surgent's Audit Quality and Peer Review Update DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa481-26-surgents-audit-quality-and-peer-review-update/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205113Z LAST-MODIFIED:20250606T044022Z UID:10005032-1782820800-1782820800@sc.cpa SUMMARY:(SSAA582/26) Surgent's Revenue Recognition - Top Challenges in Applying ASC 606 DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts\, determining performance obligations\, assessing variable consideration\, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations\, accounting for contract modifications\, licensing arrangements\, and disclosure requirements. \nDesigned For\nAccountants interested in Revenue Recognition and ASC 606 \nObjectives\nIdentify the criteria for contract validity under ASC 606 Recognize complexities in multiple contracts with the same customer Determine the effects of contract modifications on revenue recognition Differentiate between contract cancellations and terminations Recognize the criteria for determining if goods or services are separately identifiable Determine the impact of customization on performance obligations in contracts Identify different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa582-26-surgents-revenue-recognition-top-challenges-in-applying-asc-606/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205114Z LAST-MODIFIED:20250606T041627Z UID:10005033-1782820800-1782820800@sc.cpa SUMMARY:(SSTE420/26) Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization DESCRIPTION:Event Description\nA data-driven culture can only occur when there is collaboration\, communication\, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com\, also known as the Power BI Service\, a software as a service available on the Power Platform.This one-hour course will demonstrate the capabilities of Power BI.com as your company continues its journey to becoming a data-driven organization. \nDesigned For\nAnyone who wants to continue their data analytics journey with Power BI.com \nObjectives\nRecognize how to publish to PBI Service from the desktop Understanding workspaces and dashboards in the service Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers) Understand administration of the Power BI service with the goal of data democratization \nMajor Subjects\nDemonstration of publishing from the desktop to the service Demonstration of workspaces who has access\, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights\, questions and answers\, and what you can pin Demonstration of sharing content: analyze in Excel\, apps\, and dataflows Demonstration of administrative settings in the service: security\, data access\, and data quality \nInstructions\nNone URL:https://sc.cpa/event/sste420-26-surgents-power-bi-com-empowering-collaborative-data-analytics-in-your-organization/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205117Z LAST-MODIFIED:20250606T041631Z UID:10005035-1782820800-1782820800@sc.cpa SUMMARY:(SSTX416/26) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years\, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff\, managers\, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers. \nDesigned For\nAccounting and Finance Professionals in public accounting who prepare or review complex 1040 returns \nObjectives\nRecognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns Complete the tax forms for selected issues \nMajor Subjects\nWhat’s NEW for this year Items all practitioners must know; Form 1040 and Schedules 1 3 1099-K reporting requirement; Qualified Business Income — Coverage of Section 199A including the real estate safe harbo; A tour of the most recent forms changes\, starting from gross income and ending with selected credits\, including the latest IRS guidance on significant recent tax legislatio; How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication effort; Hot developments and current areas of interes; Virtual Currency and Digital Asset Taxatio; Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion idea; Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different\, and why this is significan; Form 6252 — Installment sale income: A common tax area; however\, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property\, including worksheets on calculating gain & tax basis of reacquired propert; Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penaltie; \nInstructions\nNone URL:https://sc.cpa/event/sstx416-26-surgents-technical-individual-practice-issues-and-tax-forms-for-experienced-practitioners/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205119Z LAST-MODIFIED:20250606T044025Z UID:10005036-1782820800-1782820800@sc.cpa SUMMARY:(SSMG409/26) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies DESCRIPTION:Event Description\nThe past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however\, generally only the large for-profit organizations pay a lot of attention to risk management. Or\, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago\, led by the financial industry\, large companies introduced systematic analysis in evaluating risk; however\, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management\, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies\, we will see how companies can face the issues of risk management and systematically develop a structure to identify\, evaluate\, and mitigate those risks. It is important to note that the program is not for the experienced risk manager of the large organization\, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the concepts of enterprise risk management Recognize how we could have been better prepared for major changes Determine the nature of risk in all-sized companies Avoid being blind to obvious risks facing the company Rid the company of the approach to risk Perform risk identifications and evaluations Match risk to insurance in the most economical way Maximize organizational profits through reduction and transfer of risks Understand the best approaches to cyber risk \nMajor Subjects\nThe nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk \nInstructions\nNone URL:https://sc.cpa/event/ssmg409-26-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205121Z LAST-MODIFIED:20250606T041634Z UID:10005037-1782820800-1782820800@sc.cpa SUMMARY:(SSAA437/26) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606 Understand the main provisions of SASs No. 146 to No. 149 Identify other important A&A practice matters to be aware of Understand the key findings in recent PCAOB inspection reports Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa437-26-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205125Z LAST-MODIFIED:20250606T041638Z UID:10005039-1782820800-1782820800@sc.cpa SUMMARY:(SSTE439/26) Surgent's Power Query Series: Formulas\, M Language\, and Error Handling DESCRIPTION:Event Description\nEven for experienced Excel users\, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition\, this webinar introduces users to the “M” language in Power Query\, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.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 eleventh 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\nUnderstand the basics of creating formulas in Power Query Be familiar with basic syntax of the language in Power Query Be familiar with types of errors in Power Query \nMajor Subjects\nLearning formulas in Power Query Introduction to the M language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste439-26-surgents-power-query-series-formulas-m-language-and-error-handling/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205127Z LAST-MODIFIED:20250606T044028Z UID:10005040-1782820800-1782820800@sc.cpa SUMMARY:(SSMG400/26) Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide DESCRIPTION:Event Description\nAccording to a 2020 AICPA survey\, advisory and consulting services were considered the greatest unmet needs of clients. The recent growth in Client Advisory Services (CAS) has led many to ask what is included in this broad category as well as how to develop the services for clients. With so much focus on the recent success of CAS offerings\, now is the time to learn how the services differ from what you currently offer\, which of your clients would benefit most\, and what you need in place to add a quality CAS program to your firm’s menu of services. \nDesigned For\nAccounting and finance professionals looking to enter the increasingly popular and lucrative CAS space \nObjectives\nAssess a firm’s current abilities to service the CAS needs of clients Implement a CAS program at a firm \nMajor Subjects\nDetails on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche \nInstructions\nNone URL:https://sc.cpa/event/ssmg400-26-surgents-client-advisory-services-cas-a-guide-to-the-variety-of-offerings-professionals-can-provide/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205129Z LAST-MODIFIED:20250606T041642Z UID:10005041-1782820800-1782820800@sc.cpa SUMMARY:(SSTX637/26) Surgent's Weekly Expert Hour (Original Air Date: 5/19/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nRevised threshold amount for filing Form 1099-K 2022 legislative agenda 2023 HSA contribution limits Busy season issues \nInstructions\nNone URL:https://sc.cpa/event/sstx637-26-surgents-weekly-expert-hour-original-air-date-5-19-22/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205131Z LAST-MODIFIED:20250606T044030Z UID:10005042-1782820800-1782820800@sc.cpa SUMMARY:(SSAA408/26) Surgent's Performing Inventory Observations DESCRIPTION:Event Description\nGenerally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements\, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for performing inventory observations \nObjectives\nIdentify audit risks related to physical inventory observations Understand the key controls related to inventory observations Perform common inventory observation audit procedures Know when to utilize sampling techniques related to inventory observations Perform remote inventory observations \nMajor Subjects\nInventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories\, multiple locations Considerations for inventory observations \nInstructions\nNone URL:https://sc.cpa/event/ssaa408-26-surgents-performing-inventory-observations/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205133Z LAST-MODIFIED:20250606T041645Z UID:10005043-1782820800-1782820800@sc.cpa SUMMARY:(SSTX415/26) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S Understand advanced technical practice issues facing practitioners today \nMajor Subjects\nSchedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry Recycled Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief Substance over Form argument of shareholder loans Advanced study of At-Risk loans Employer W-2 correction requests White House 2025 Budget Points Don’t get caught watching the paint dry — What is hot and new What is terminating S corporations today? Special allocation issues of Section 704 Final regulations for allocating depreciation recapture to partners and members of LLCs \nInstructions\nNone URL:https://sc.cpa/event/sstx415-26-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205138Z LAST-MODIFIED:20250606T041649Z UID:10005045-1782820800-1782820800@sc.cpa SUMMARY:(SSTX553/26) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\nUnderstand the basics of Section 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it \nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more At-risk rules: What a return preparer really needs to know Passive loss issues – You can’t just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx553-26-surgents-advanced-individual-income-tax-return-issues/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205140Z LAST-MODIFIED:20250606T044108Z UID:10005046-1782820800-1782820800@sc.cpa SUMMARY:(SSTX555/26) Surgent's Form 1120-S Boot Camp: Step-by-Step Preparation With Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff to prepare complicated federal subchapter S corporation tax returns. The course utilizes a chapter-by-chapter\, hands-on approach. As more details are discussed in each chapter\, participants are provided with the information needed to prepare an intricate Form 1120-S. The course and instruction delivery are geared toward basic understanding and systematically address more complex issues via Surgent’s step-by-step preparation guide. The boot camp will help staff understand the connections between a trial balance and a completed S corporation return. The completed Form 1120-S is provided in the case solutions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nPrepare Form 1120-S and Schedules M-1\, K\, and K-1 Understand common business reporting on Forms 4562 and 4797 Provide staff with the first stage of a graduated professional education program in servicing S corporation clients \nMajor Subjects\nFederal income tax laws for S corporations\, from formation to tax return preparation issues Key operational issues of separately stated versus non-separately stated income and expenses The importance of Schedule M-1 Accurately accounting for basis\, AAA\, and distributions Properly preparing and allocating items on Schedule K-1 Reporting requirements for Schedules K-2 and K-3\, including filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Identification of eligible shareholders Requirements to make a timely or late election Involuntary S corporation status terminations\, cases and rulings\, and other developing issues and hot topics Mastering Forms 4562 (Depreciation and Amortization) and 4797 (Sales of Business Property) S corporation reporting oddities Accurately preparing S corporation returns and reconciling book income with taxable income \nInstructions\nNone URL:https://sc.cpa/event/sstx555-26-surgents-form-1120-s-boot-camp-step-by-step-preparation-with-completed-forms/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205142Z LAST-MODIFIED:20250606T041653Z UID:10005047-1782820800-1782820800@sc.cpa SUMMARY:(SSTX639/26) Surgent's Weekly Expert Hour (Original Air Date: 6/02/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIRS news releases and Fact Sheets as of June 2\, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections\, 2022 to 2023 \nInstructions\nNone URL:https://sc.cpa/event/sstx639-26-surgents-weekly-expert-hour-original-air-date-6-02-22/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205144Z LAST-MODIFIED:20250606T044109Z UID:10005048-1782820800-1782820800@sc.cpa SUMMARY:(SSTX508/26) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year\, but also understanding how the changing limits\, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities \nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx508-26-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205207Z LAST-MODIFIED:20250606T041700Z UID:10005049-1782820800-1782820800@sc.cpa SUMMARY:(SSTX651/26) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \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/sstx651-26-surgents-weekly-expert-hour-original-air-date-5-30-24/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205207Z LAST-MODIFIED:20250606T044111Z UID:10005050-1782820800-1782820800@sc.cpa SUMMARY:(SSTX505/26) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\nRecognize how to craft the appeal protest to best effect the desired findings for your client Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials Understand how to prepare and submit a Tax Court petition \nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx505-26-surgents-navigating-your-client-through-the-irs-appeals-process/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205208Z LAST-MODIFIED:20250606T041706Z UID:10005051-1782820800-1782820800@sc.cpa SUMMARY:(SSTX412/26) Surgent's Section 199A: Applications and Challenges DESCRIPTION:Event Description\nSection 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on Section 199A. This program incorporates the experiences of many tax practitioners since the creation of Section 199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction\, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance. \nDesigned For\nAny tax practitioner wishing to understand and apply the 199A deduction \nObjectives\nUnderstand the 20 percent deduction for pass-through entity owners Implement the benefits of this deduction for income tax returns \nMajor Subjects\nThe latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater Section 199A deduction Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction \nInstructions\nNone URL:https://sc.cpa/event/sstx412-26-surgents-section-199a-applications-and-challenges/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205209Z LAST-MODIFIED:20250606T044113Z UID:10005052-1782820800-1782820800@sc.cpa SUMMARY:(SSTX450/26) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe Inflation Reduction Act increased the IRS budget. As a result\, the IRS continues to replenish its audit workforce. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. Now\, more than ever\, 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\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments 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 \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/sstx450-26-surgents-irs-tax-examinations-and-hot-issues/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162310 CREATED:20250605T205211Z LAST-MODIFIED:20250606T044207Z UID:10005054-1782820800-1782820800@sc.cpa SUMMARY:(SSTX428/26) 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\nUnderstand strategies and tactics to use in light of new legislation Understand the most current guidance on retirement planning Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, Elective Payment\, Transferability\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy — Tax implications\, Independent Contractor vs. Employee Classification\, and the 2024 DOL Final Rule Real Estate professional requirements Donor-Advised Funds — IRS Proposed Regulations and Tax Planning 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/sstx428-26-the-best-individual-income-tax-update-course-by-surgent/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205212Z LAST-MODIFIED:20250606T041723Z UID:10005055-1782820800-1782820800@sc.cpa SUMMARY:(SSTX434/26) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMost of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\nUnderstand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business\, its investors\, and related businesses and individuals \nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations< \nInstructions\nNone URL:https://sc.cpa/event/sstx434-26-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205213Z LAST-MODIFIED:20250606T044208Z UID:10005056-1782820800-1782820800@sc.cpa SUMMARY:(SSTX660/26) Surgent's Weekly Expert Hour (Original Air Date: 8/8/24) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIs preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letter; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit \nInstructions\nNone URL:https://sc.cpa/event/sstx660-26-surgents-weekly-expert-hour-original-air-date-8-8-24/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205214Z LAST-MODIFIED:20250606T041808Z UID:10005057-1782820800-1782820800@sc.cpa SUMMARY:(SSTX582/26) Surgent's Weekly Expert Hour (Original Air Date: 11/04/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims \nInstructions\nNone URL:https://sc.cpa/event/sstx582-26-surgents-weekly-expert-hour-original-air-date-11-04-21/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205215Z LAST-MODIFIED:20250606T044210Z UID:10005058-1782820800-1782820800@sc.cpa SUMMARY:(SSTE412/26) Surgent's Data Analytics Readiness Series: PivotTables DESCRIPTION:Event Description\nThis one-hour course will provide users with hands-on practice using PivotTables and Excel. Users will learn and apply skills to create\, structure\, and analyze data using PivotTables. The benefits and limitations of PivotTables will be discussed. Users will be introduced to Power Pivot and Online Analytics Processing within it.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Understand the uses\, benefits\, and limitations of PivotTables in Excel Apply Excel skills to create\, structure\, and operate PivotTables using predefined data Perform sorting\, filtering\, and calculations within PivotTables Understand Online Analytical Processing and when it is used in Power Pivot \nMajor Subjects\nFields in a PivotTable Benefits of PivotTable Contextual tabs for a PivotTable Field setting dialog box Value field setting dialog box Pivot table options Exercises- PivotTables Creating a PivotTable Grouping by date Sorting a PivotTable Filtering a PivotTable Calculations in a PivotTable Slicers and timelines Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste412-26-surgents-data-analytics-readiness-series-pivottables/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205217Z LAST-MODIFIED:20250606T041502Z UID:10005059-1782820800-1782820800@sc.cpa SUMMARY:(SSTX642/26) Surgent's Weekly Expert Hour (Original Air Date: 6/23/22) 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\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIRS processing of original tax returns filed in 202; Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act Inflation \nInstructions\nNone URL:https://sc.cpa/event/sstx642-26-surgents-weekly-expert-hour-original-air-date-6-23-22/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205218Z LAST-MODIFIED:20250606T044212Z UID:10005060-1782820800-1782820800@sc.cpa SUMMARY:(SSAA604/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa604-26-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205219Z LAST-MODIFIED:20250606T041505Z UID:10005061-1782820800-1782820800@sc.cpa SUMMARY:(SSAA410/26) Surgent's Fraud Risk Assessment Basics DESCRIPTION:Event Description\nThe financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report\, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error\, as fraud may involve collusion\, forgery\, intentional omissions\, misrepresentations\, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibility for identifying\, assessing\, and responding to fraud risk on a financial statement audit \nObjectives\nExplain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk \nMajor Subjects\nExplain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications \nInstructions\nNone URL:https://sc.cpa/event/ssaa410-26-surgents-fraud-risk-assessment-basics/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T162311 CREATED:20250605T205220Z LAST-MODIFIED:20250606T044213Z UID:10005062-1782820800-1782820800@sc.cpa SUMMARY:(SSAA485/26) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand and apply SSARS No. 21\, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 22-25 Be familiar with preparation\, compilation\, and review program examples Be aware of the most recent reports and other required communications \nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services — 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa485-26-surgents-guide-and-update-to-compilations-reviews-and-preparations/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR