BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053422Z CREATED:20260807T053421Z LAST-MODIFIED:20260807T053422Z UID:10007376-1814356800-1814356800@sc.cpa SUMMARY:(SSAA166/27) Surgent's A Complete Guide to the Yellow Book DESCRIPTION:Event Description\nIf you work with governments and not-for-profits\, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision\, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements\n Excel in the Yellow Book auditing arena\n Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nWhen is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e.\, requirements related to independence\, CPE\, peer review\, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e.\, examinations\, reviews\, and agreed-upon procedures engagements) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa166-27-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053424Z CREATED:20260807T053422Z LAST-MODIFIED:20260807T053424Z UID:10007377-1814356800-1814356800@sc.cpa SUMMARY:(SSBM116/27) Surgent's Lessons Learned from Successful Companies DESCRIPTION:Event Description\nWhy do some companies fail while others grow and succeed for generations? Common perceptions often attribute organizational success to great leadership\, timing\, or unique ideas. Although these traits certainly play a role in helping companies grow\, research shows that corporate success often hinges on whether a company is value driven. Such companies have core ideologies that drive almost every major decision.In this course\, we look at empirical data on why some companies succeed while others fail. By looking at companies that were created prior to 1950 (e.g.\, Disney\, Marriott\, or 3M)\, we can understand why certain organizations have been able to grow and achieve exceptional success through many different eras in the American economy. The lessons learned from these visionary companies can be broadly applied to organizations of all sizes\, including accounting and financial service firms. \nDesigned For\nAnyone in the accounting or financial organizations services professions who seeks to understand ways to implement or improve their profession \nObjectives\n\nUnderstand what differentiates highly successful organizations from their less successful peers\, according to research\n Recognize the myths regarding organizational success\n Implement strategies to improve corporate culture and effectiveness\n\nMajor Subjects\nCreating a visionary company Traits of successful\, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success \nInstructions\nNone URL:https://sc.cpa/event/ssbm116-27-surgents-lessons-learned-from-successful-companies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053425Z CREATED:20260807T053424Z LAST-MODIFIED:20260807T053425Z UID:10007378-1814356800-1814356800@sc.cpa SUMMARY:(SSTX380/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/7/25) 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\nTrump Accounts Tax reporting of Trump account contributions Report of Foreign Bank and Financial Accounts (FBAR) update \nInstructions\nNone URL:https://sc.cpa/event/sstx380-27-surgents-weekly-expert-hour-original-air-date-8-7-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053427Z CREATED:20260807T053426Z LAST-MODIFIED:20260807T053427Z UID:10007379-1814356800-1814356800@sc.cpa SUMMARY:(SSTX191/27) Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation DESCRIPTION:Event Description\nThis course is designed to equip tax professionals with a deep understanding of the IRS offer in compromise (OIC) program. Participants will learn the strategic\, procedural\, and practical elements of preparing and negotiating successful OICs for taxpayers facing significant tax liabilities. The course will walk through the eligibility criteria\, financial analysis standards\, supporting documentation requirements\, and techniques to enhance the likelihood of IRS acceptance. Common pitfalls\, recent trends\, and real-world case studies will also be covered. \nDesigned For\nAccounting and finance professionals looking for the latest information on filing and negotiating offers in compromise \nObjectives\n\nPrepare accurate and comprehensive Forms 656 and 433-A(OIC)/433-B(OIC)\n Navigate the IRS OIC process\, including timelines\, required documentation\, and appeals\n Identify the various types of OICs (doubt as to collectability\, doubt as to liability\, effective tax administration)\n Assess client eligibility using the IRS Reasonable Collection Potential (RCP) framework\n Evaluate and document special circumstances for effective tax administration \n Apply negotiation strategies to increase the chances of OIC approval\n Avoid common errors that lead to automatic rejection or return of the offer\n\nMajor Subjects\nIntroduction to the OIC program Types of OICs Eligibility criteria Financial analysis Offer amount calculation Preparing Forms 656 and 433-A(OIC)/433-B(OIC) Supporting documentation and strategy OIC submission and IRS review process Appeals and negotiation techniques Best practices and common pitfalls Real-world scenarios and case studies \nInstructions\nNone URL:https://sc.cpa/event/sstx191-27-surgents-mastering-the-offer-in-compromise-strategies-for-preparation-and-negotiation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053428Z CREATED:20260807T053427Z LAST-MODIFIED:20260807T053428Z UID:10007380-1814356800-1814356800@sc.cpa SUMMARY:(SSTX371/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/22/25) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nMaking the Tax Cuts and Jobs Act provisions permanent Eliminating tax on tips and overtime and special tax relief for seniors Phase out of the clean energy credits Deduction for auto loan interest on American made cars SALT cap raised to $40\,000 with an income phase-out of $500\,000 Increase in the transfer tax exemption to $15 million and an opportunity to open Trump accounts for children \nInstructions\nNone URL:https://sc.cpa/event/sstx371-27-surgents-weekly-expert-hour-original-air-date-5-22-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T053638Z CREATED:20260807T053637Z LAST-MODIFIED:20260807T053638Z UID:10007383-1814356800-1814356800@sc.cpa SUMMARY:(SSTE105/27) Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals DESCRIPTION:Event Description\nThis hands-on course introduces accountants\, auditors\, and finance professionals to agentic AI by simulating autonomous behavior using the basic version of ChatGPT. Participants will use role-play\, prompt engineering\, and guided interaction loops to create agents that simulate planning\, decision-making\, and communication workflows. No coding or advanced access is required. Participants will practice designing task-specific prompts\, simulating agent autonomy using flipped interaction patterns\, and evaluating agent output for risk and effectiveness. This course makes agentic AI accessible to all learners through practical\, scenario-based exercises using tools they already have. \nDesigned For\nCPAs\, CFOs\, controllers\, finance managers\, tax professionals\, advisors\, and financial professionals seeking hands-on experience with AI tools and workflows \nObjectives\n\nUnderstand the building blocks of agentic behavior using basic ChatGPT\n Create and simulate task-specific agents using prompt engineering techniques\n Practice flipped interaction patterns that showcase autonomous agent workflows\n Evaluate agent responses for bias\, limitations\, and control weaknesses\n Apply ethical and professional guidelines to simulated agent deployments\n\nMajor Subjects\nAgentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot\, tax helper\, financial planning agent Risk scenarios: hallucinations\, scope creep\, prompt hacking Governance\, professional skepticism\, and documentation best practices \nInstructions\nAccess to ChatGPT during the course is encouraged but not required. Participants can create a free account by visiting chatgpt.com and clicking “Sign Up.” URL:https://sc.cpa/event/sste105-27-surgents-build-an-ai-agent-with-chatgpt-a-hands-on-lab-for-financial-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T054747Z CREATED:20260807T054741Z LAST-MODIFIED:20260807T054747Z UID:10007384-1814356800-1814356800@sc.cpa SUMMARY:(SSAA255/27) Surgent's Performing an Effective Audit Risk Assessment DESCRIPTION:Event Description\nRecent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145\, the 2023 amendment to AU-C 315\, makes significant changes to the extant risk assessment standard and certain changes to other standards as well. The amendments clarify confusion that the AICPA believes auditors experienced under the existing standard and also conforms\, for the most part\, to the IAASB standard on the same topic. SAS 145 has been effective for two years now starting with December 31\, 2023 audits.This course will focus on how to perform the risk assessment process under the new standard\, providing participants with a summary of the changes to existing guidance. It will discuss linking the results of the risk assessment to further testing (internal control and substantive testing) and procedures performed in concluding on the evidence obtained. In addition\, it will also discuss documentation and audit communications. \nDesigned For\nAll auditors involved in applying the risk assessment requirements \nObjectives\n\nRecall key concepts in the risk assessment standards\, including various requirements\n Recognize how to implement the standards in practice\n Identify approaches to comply with professional standards while auditing in a virtual environment\n\nMajor Subjects\nAudit process and planning Materiality\, performance materiality\, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa255-27-surgents-performing-an-effective-audit-risk-assessment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T054752Z CREATED:20260807T054747Z LAST-MODIFIED:20260807T054752Z UID:10007385-1814356800-1814356800@sc.cpa SUMMARY:(SSTX198/27) Surgent's Max the Tax: Schedule E DESCRIPTION:Event Description\nYou just received an email from Roni\, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas\, and he will ask you to be his new tax accountant. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\n\nUnderstand what qualifies as supplemental / rental income on Schedule E\n Understand what qualifies as expenses to report on Schedule E\n\nMajor Subjects\nBusiness development Types of properties Rental property use; Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits \nInstructions\nNone URL:https://sc.cpa/event/sstx198-27-surgents-max-the-tax-schedule-e/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T054759Z CREATED:20260807T054753Z LAST-MODIFIED:20260807T054759Z UID:10007386-1814356800-1814356800@sc.cpa SUMMARY:(SSTE148/27) Surgent's Using ChatGPT with Excel DESCRIPTION:Event Description\nIn this innovative course\, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT\, OpenAI’s powerful language model\, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT\, but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. \nDesigned For\nStudents\, professionals\, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity \nObjectives\n\nIdentify opportunities to leverage ChatGPT to improve your Excel skills and productivity\n Use ChatGPT with Excel formulas\n Recall the best practices for using ChatGPT with Excel\n\nMajor Subjects\nIntroduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create\, debug\, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros \nInstructions\nIf you want to follow along\, sign up for a free ChatGPT account prior to the course. You can sign-up here: https://openai.com/chatgpt URL:https://sc.cpa/event/sste148-27-surgents-using-chatgpt-with-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T054939Z CREATED:20260807T054937Z LAST-MODIFIED:20260807T054939Z UID:10007387-1814356800-1814356800@sc.cpa SUMMARY:(SSTX313/27) Surgent's Weekly Expert Hour (Original Air Date: 6/03/21) 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. \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\nA detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21\, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance \nInstructions\nNone URL:https://sc.cpa/event/sstx313-27-surgents-weekly-expert-hour-original-air-date-6-03-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055211Z CREATED:20260807T055211Z LAST-MODIFIED:20260807T055211Z UID:10007388-1814356800-1814356800@sc.cpa SUMMARY:(SSTX270/27) Surgent's Essential Depreciation and Expensing Update DESCRIPTION:Event Description\nThis course offers a comprehensive analysis of the evolving rules surrounding depreciation\, amortization\, and property transactions\, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize the possible tax savings for their clients \nObjectives\n\nFully understand two of the most commonly prepared tax forms\n Understand assets from acquisition to disposition\n Complete and discuss cases highlighting some of the practical issues tax preparers face\n\nMajor Subjects\nNew bonus depreciation and Section 179 changes under the One Big Beautiful Bill Act (OBBBA) Resolved technical glitches for qualified improvement property Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation – maximizing deductions\, definitions\, limitations\, and qualified property Sales of property and the depreciation recapture rules (Section 1245\, Section 1250\, unrecaptured Section 1250 gain for real estate\, Section 291 for corporations) MACRS depreciation – finding the proper method\, convention\, and recovery period Listed property and the current limitations Amortization of startup\, organization\, and other expenditures AMT depreciation adjustments and how to avoid them Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx270-27-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055622Z CREATED:20260807T055621Z LAST-MODIFIED:20260807T055622Z UID:10007391-1814356800-1814356800@sc.cpa SUMMARY:(SSTX269/27) Surgent's Comprehensive Guide to Tax Depreciation\, Expensing\, and Property Transactions DESCRIPTION:Event Description\nWith a greater-than-ever S179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions\, these are unprecedented times for businesses to make major asset investments.From the most-up-to-date depreciation regulations to inflation adjustments and technical corrections\, this course will help you navigate the complex maze of rules dealing with depreciation\, amortization\, and sales of property. This reference manual contains a wide range of case types and examples\, covering common and uncommon situations to illustrate the most important points CPAs need to be aware of. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and who want to maximize the possible tax savings for their clients \nObjectives\n\nUnderstand which assets are subject to depreciation\n Answer advanced Section 179 and automobile depreciation questions\n Fully understand depreciation and MACRS cost recovery\n Understand installment sales and reacquisitions\n Complete cases related to depreciation and sales of assets\n\nMajor Subjects\nFinal regulations – bonus depreciation and Section 1031 exchanges Technical correction Rev. Proc. 2019-13 – use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives Permanency in Section 179 depreciation rules? How to maximize its use; when to use it; and what property qualifies Sale of property and the depreciation recapture rules (Section Section 1245\, 1250\, unrecaptured Section 1250 gain for real estate\, Section 291 for corporations) How to depreciate like-kind exchange property May Section 121 and Section 1031 apply to the same transfer of property? Reacquired installment sale property – calculating potential gain and new basis Understanding Section 197 amortization issues; how to handle intangible asset costs Depreciation issues\, tax-deferred exchanges\, personal property converted to business property\, and an overview of home sale exclusion Guide for compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients\, along with the useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx269-27-surgents-comprehensive-guide-to-tax-depreciation-expensing-and-property-transactions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055623Z CREATED:20260807T055622Z LAST-MODIFIED:20260807T055623Z UID:10007392-1814356800-1814356800@sc.cpa SUMMARY:(SSTX304/27) Surgent's Weekly Expert Hour (Original Air Date: 8/05/21) 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\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nTax basis capital account reporting required for 2020 and after Tax Pro Account QR codes attached to IRS notices 1031 exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx304-27-surgents-weekly-expert-hour-original-air-date-8-05-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055624Z CREATED:20260807T055624Z LAST-MODIFIED:20260807T055624Z UID:10007393-1814356800-1814356800@sc.cpa SUMMARY:(SSTX153/27) Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding from the Inflation Reduction Act 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\, Tax\, and Financial Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand what the IRS is focusing on when auditing individuals and selected businesses\n Identify the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible\n Determine if your client is a victim of tax-related identity theft\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Recognizing the 30-day letter and the 90-day letter\, including what the taxpayer’s responsibilities are What to do when there is tax-related identity theft Understanding substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Gaining an in-depth understanding of IRS hot examination issues including passive loss rules\, real estate professional status\, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Distinguishing an S corporation officer’s reasonable compensation issues \nInstructions\nNone URL:https://sc.cpa/event/sstx153-27-surgents-hot-irs-tax-examination-issues-for-individuals-and-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055627Z CREATED:20260807T055626Z LAST-MODIFIED:20260807T055627Z UID:10007394-1814356800-1814356800@sc.cpa SUMMARY:(SSTX276/27) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nRecall which states do not have an income tax\n Determine when employer withholding obligations exist\n Recognize how withholding obligations are affected by reciprocal agreements between states\n Identify where employers are obligated to pay unemployment for employees\n\nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx276-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T055714Z CREATED:20260807T055714Z LAST-MODIFIED:20260807T055714Z UID:10007395-1814356800-1814356800@sc.cpa SUMMARY:(SSOT119/27) Surgent's Business Writing: Professional & Effective Emails DESCRIPTION:Event Description\nGood writing is good business. Studies show that the average business worker receives 121 emails per day. That’s a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course\, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism. \nDesigned For\nAny CPA interested in writing professional\, effective emails. \nObjectives\n\nOrganize thoughts to create purposeful\, clear\, and concise writing\n Understand how to write for your reader\n Practice applying techniques for writing more efficient\, readable\, outcome-focused emails\n Use an appropriate tone and professionalism in business communications\n Plan for continued improvement and apply learned skills\n\nMajor Subjects\nPreparing to write: what is my purpose and objective and who is my audience When email is the appropriate communication methodology and when it’s not Common email mistakes and how to avoid them Proven techniques for writing more efficient\, readable\, and outcome-focused emails \nInstructions\nNone URL:https://sc.cpa/event/ssot119-27-surgents-business-writing-professional-effective-emails/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T060445Z CREATED:20260807T060443Z LAST-MODIFIED:20260807T060445Z UID:10007396-1814356800-1814356800@sc.cpa SUMMARY:(SSAA216/27) Surgent's Annual FASB Update and Review DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting\, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues\, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry\, as well as controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe aware of recent private company standard setting activities\n Review the latest FASB Accounting Standards Updates (ASUs)\n Understand the new lease accounting guidance found in Topic 842\, Leases\n Recall key provisions of recently issued FASB Updates\n\nMajor Subjects\nPrivate company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842\, Leases ASC 326: CECL \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-27-surgents-annual-fasb-update-and-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T060617Z CREATED:20260807T060617Z LAST-MODIFIED:20260807T060617Z UID:10007397-1814356800-1814356800@sc.cpa SUMMARY:(SSAA122/27) Surgent's Performing Effective Accounting Research DESCRIPTION:Event Description\nFinancial accounting can be complex. An integral part of a senior associate’s job responsibilities is to perform effective and efficient research using the FASB’s Accounting Standards Codification (ASC). In this session\, participants will be introduced to the ASC\, including how it is structured\, organized\, and updated. They will also learn about other information that can be accessed from the ASC. Next\, the session will cover best practices for effective research using the ASC\, including the ASC’s search functionality and other tools that will make accounting research easier to perform. (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\nDetermine the sources of authoritative U.S. GAAP\n Recall FASB Research and information sources\n Identify the structure of the Accounting Standards Codification\n Recall how to perform research with the ASC\n\nMajor Subjects\nStructure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research \nInstructions\nNone URL:https://sc.cpa/event/ssaa122-27-surgents-performing-effective-accounting-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061231Z CREATED:20260807T061230Z LAST-MODIFIED:20260807T061231Z UID:10007399-1814356800-1814356800@sc.cpa SUMMARY:(SSOT143/27) Surgent's Raising Financially Capable Children DESCRIPTION:Event Description\nThis course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients\, and their clients’ children\, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often\, clients’ first contact is with their accounting and financial professionals\, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege.This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different\, it is critical to develop a specific plan for each client\, and likely each child and grandchild. By working with their clients’ descendants\, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren\, building firm value and long-term connection. With new and updated information and tactics\, professionals can learn best practices to engage clients and their children. \nDesigned For\nAccounting and finance professionals who want to help clients better prepare the next generation \nObjectives\n\nUnderstand the importance of financially capable children\n Be familiar with the basic elements of financial education\n Deal with the most common questions and answers\n Recognize how to build a stronger relationship with clients\n\nMajor Subjects\nDiscussion of the importance of financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information\, including a full list of recommended books on the topic and games for families to play Discussion of specific topics\, including tips and tricks related to: Allowances Earning\, work\, and entrepreneurship Spending\, saving\, and investing Philanthropy Taxes Credit cards\, crypto\, and financial fraud \nInstructions\nNone URL:https://sc.cpa/event/ssot143-27-surgents-raising-financially-capable-children/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061232Z CREATED:20260807T061232Z LAST-MODIFIED:20260807T061232Z UID:10007400-1814356800-1814356800@sc.cpa SUMMARY:(SSOT128/27) Surgent's Employer's Handbook: Health Care\, Retirement\, and Fringe Benefit Tax Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. \nDesigned For\nCPAs who need an in-depth understanding of employment issues \nObjectives\n\nIdentify compliance issues\n Understand how health care mandates apply to employers and individuals\n Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans\n\nMajor Subjects\nERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA\, Family and Medical Leave Act\, and new developments in health care Health care plans: HRAs\, HSAs\, and other employer-sponsored plans Qualified plan requirements: eligibility\, coverage\, and vesting \nInstructions\nNone URL:https://sc.cpa/event/ssot128-27-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061234Z CREATED:20260807T061233Z LAST-MODIFIED:20260807T061234Z UID:10007401-1814356800-1814356800@sc.cpa SUMMARY:(SSOT109/27) Surgent's Business Development: Referral Rally DESCRIPTION:Event Description\nParticipants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company’s vision to choosing the right contacts that will best lead to referrals for the struggling company. The game’s accompanying video\, “Business Development for Accounting and Other Professionals” provides additional reinforcement of the topics and learning objectives. \nDesigned For\nAccounting professionals needing to develop core business development skills\, including the importance of building their professional network \nObjectives\n\nBe familiar with ways to expand a client base through networking and referral sources\n Understand how professionals differentiate their practice in a crowded field of competitors\n\nMajor Subjects\nNetworking organizations; Obtaining referral sources \nInstructions\nNone URL:https://sc.cpa/event/ssot109-27-surgents-business-development-referral-rally/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061235Z CREATED:20260807T061234Z LAST-MODIFIED:20260807T061235Z UID:10007402-1814356800-1814356800@sc.cpa SUMMARY:(SSTE108/27) Surgent's Foundations of Cybersecurity for Financial Professionals DESCRIPTION:Event Description\nThis course introduces key cybersecurity concepts tailored for financial professionals. It emphasizes the CPA’s role in cyber risk management\, key terminology\, and practical steps to foster a security mindset\, integrating cybersecurity with financial reporting. \nDesigned For\nExperienced CPAs\, CITPs\, accountants\, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies \nObjectives\n\nIdentify the critical importance of cybersecurity in financial environments\n Develop a security mindset and understand key terminology for collaboration with IT teams\n Recognize how cybersecurity integrates into financial reporting and compliance\n Analyze cybersecurity strategies implemented by financial professionals in real-world scenarios\n Understand the evolving threat landscape and its implications for finance professionals\n\nMajor Subjects\nFinancial professionals roles in cybersecurity risk management Foundational terminology and principles (e.g.\, risk management\, threat actors) Real-world case studies of cybersecurity strategies in financial settings Integrating cybersecurity into financial reporting and compliance Understanding the dynamic cybersecurity threat environment \nInstructions\nNone URL:https://sc.cpa/event/sste108-27-surgents-foundations-of-cybersecurity-for-financial-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061310Z CREATED:20260807T061310Z LAST-MODIFIED:20260807T061310Z UID:10007403-1814356800-1814356800@sc.cpa SUMMARY:(SSAA133/27) Surgent's Quality Management and Peer Review DESCRIPTION:Event Description\nRegulators\, investors\, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today\, is that users believe that they can trust audited financial statements\, in part\, due to the fact that they are audited. The AICPA instituted its Enhancing Audit Quality Initiative in 2014 to help to improve regulator and stakeholder trust when it was being questioned. Education\, outreach and changes to the peer review program have helped to increase audit quality over the subsequent years. New standards will require a risk-based approach to quality management and enhance the guidance on the role of the engagement quality reviewer and the audit partner. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have an intermediate level of audit experience \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives;\n Recognize key trends noted in recent peer reviews \n Identify the components of the current System of Quality Control required for firms by the AICPA\n Recognize changes to the firm’s system of Quality Control \n\nMajor Subjects\nAICPA’s Engagement Quality Initiative When peer reviews are required and how they work Recent deficiencies noted by peer reviewers in audit\, review and compilation engagements System of Quality Control required by the Auditing Standards Board (ASB) Changes to the system of Quality Control \nInstructions\nNone URL:https://sc.cpa/event/ssaa133-27-surgents-quality-management-and-peer-review/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061311Z CREATED:20260807T061311Z LAST-MODIFIED:20260807T061311Z UID:10007404-1814356800-1814356800@sc.cpa SUMMARY:(SSAA261/27) Surgent's The Essential Guide to SEC Form 10-K: Compliance\, Disclosures\, and Best Practices DESCRIPTION:Event Description\nThis course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects\, including filing deadlines and their significance for investors. This course also addresses the financial statements section\, covering the balance sheet\, income statement\, cash flow statement\, and footnote disclosures\, along with best practices for preparation. The course also focuses on the Management’s Discussion and Analysis (MD&A) section\, exploring its importance in the explanation of financial results and addressing common drafting challenges. Finally\, this course discusses risk factors\, internal controls\, and corporate governance disclosures\, highlighting their role in enhancing transparency. \nDesigned For\nAccountants interested in SEC Form 10-K \nObjectives\n\nIdentify the key components of SEC Form 10-K and their relevance to financial reporting\n Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K\n Distinguish between the filing deadlines for Form 10-K and the consequences of non-compliance\n Recognize the significance of Form-K for investors and stakeholders\n Determine the role of footnote disclosures in providing additional context to financial statements\n\nMajor Subjects\nComparison with other SEC filings Overview of the Securities Exchange Act of 1934 Purpose and importance of MD&A Risk factors\, controls\, and corporate governance disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa261-27-surgents-the-essential-guide-to-sec-form-10-k-compliance-disclosures-and-best-practices/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061314Z CREATED:20260807T061314Z LAST-MODIFIED:20260807T061314Z UID:10007405-1814356800-1814356800@sc.cpa SUMMARY:(SSTX356/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/10/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nLatest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN’s Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions; \nInstructions\nNone URL:https://sc.cpa/event/sstx356-27-surgents-weekly-expert-hour-original-air-date-10-10-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061315Z CREATED:20260807T061315Z LAST-MODIFIED:20260807T061315Z UID:10007406-1814356800-1814356800@sc.cpa SUMMARY:(SSAA272/27) Surgent's Small-Business Accounting\, Audit\, and Attest Update DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and nonattest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance and will get you up to speed on the things that are most important to your smaller and medium-sized clients.This course covers recently released FASB ASUs\, AICPA Auditing Standards\, AICPA SSARSs\, and the soon-to-be-effective Statements on Quality Management Standards (SQMS). Lastly\, we will cover the results of the FASB’s final PIR report on ASC 606\, Revenue. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard setters’ activities and professional guidance \nObjectives\n\nUnderstand recently issued Accounting Standards Updates (ASUs) relative to nonpublic business entities\n Review recently issued accounting and nonaudit attestation pronouncements\, including PCC activities\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important AICPA guidance affecting small and medium-sized business practitioners\n Understand key provisions of the Stage 3 final report from the FASB on ASC 606\n\nMajor Subjects\nSmall and medium-sized business-related FASB ASUs\, including recent PCC activities Recently issued AICPA standards Ethics and independence updates and interpretations Newly issued SSARS and SSAE standards SASs effective for 2025 audits and beyond \nInstructions\nNone URL:https://sc.cpa/event/ssaa272-27-surgents-small-business-accounting-audit-and-attest-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061316Z CREATED:20260807T061316Z LAST-MODIFIED:20260807T061316Z UID:10007407-1814356800-1814356800@sc.cpa SUMMARY:(SSTX213/27) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThis course is a great foundation to introduce new preparers to tax rules related to business returns. The course covers tax areas affecting all business entities\, providing a solid basis for staff to handle business entity returns. Such business tax topics include the sale of assets used in a trade or business (Form 4797)\, depreciation (Form 4562)\, deductible and nondeductible items\, and the basics of uniform capitalization. The objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare complicated federal corporate income tax returns. It is a hands-on and practical course\, with extra emphasis on changes to forms under new tax law. \nDesigned For\nNew staff and paraprofessionals involved in return preparation \nObjectives\n\nUnderstand basic preparation principles that affect all business entities\n Prepare a detailed Form 1120\, including Schedule M-1\n Apply proper treatment of trial balance entries on Form 1120\n\nMajor Subjects\nUpdates throughout regarding the recent HR 1\, One Big Beautiful Bill Act Preparation of a reasonably complicated Form 1120\, U.S. Corporation Income Tax Return\, from trial balance to completed return The importance of Schedule M-1\, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax planning strategies for depreciation deductions\, including changes to Section 179 and first-year depreciation under Section 168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses\, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more! \nInstructions\nNone URL:https://sc.cpa/event/sstx213-27-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061317Z CREATED:20260807T061317Z LAST-MODIFIED:20260807T061317Z UID:10007408-1814356800-1814356800@sc.cpa SUMMARY:(SSTE122/27) Surgent's Leveraging AI for Data Analytics in Accounting DESCRIPTION:Event Description\nThis course explores the data analytics aspects of AI in accounting. Participants will develop skills in leveraging AI tools for enhanced data analytics. \nDesigned For\nCPAs and accountants at all levels seeking a greater understanding of artificial intelligence \nObjectives\n\nUnderstand the role of AI in transforming data analytics processes\n Identify AI tools and techniques for improving data analysis accuracy and efficiency\n Explore case studies on successful AI implementations for data analytics\n Develop skills in using AI-powered tools to optimize data analytics processes\n\nMajor Subjects\nTransforming data analytics with AI Understanding the impact of AI on data analytics processes How AI enhances data accuracy\, efficiency\, and decision-making AI tools and techniques for data analysis Overview of AI-powered data analytics tools Techniques for improving data analysis accuracy and efficiency with AI Integrating AI into existing data analytics workflows Case studies on AI implementations for data analytics Success stories of AI-driven data analytics in accounting Challenges and lessons learned from AI integration Measuring the ROI of AI in data analytics Developing AI-powered data analytics skills Hands-on lab sessions using AI tools (e.g.\, ChatGPT\, Excel) Practical exercises in filtering\, sorting\, summarizing\, and visualizing data Applying AI insights to optimize data-driven decision making in accounting \nInstructions\nAccess to ChatGPT during the course is encouraged but not required. Participants can create a free account by visiting chatgpt.com and clicking “Sign Up.” URL:https://sc.cpa/event/sste122-27-surgents-leveraging-ai-for-data-analytics-in-accounting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061318Z CREATED:20260807T061317Z LAST-MODIFIED:20260807T061318Z UID:10007409-1814356800-1814356800@sc.cpa SUMMARY:(SSTX277/27) Surgent's Tax Research - Intermediate Concepts DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources\, and describing the steps in the tax research process. \nDesigned For\nAccounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code \nObjectives\n\nUnderstand the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings \n Identify the circumstances when a client may want to consider requesting a private letter ruling\n Differentiate between primary and secondary pieces of authority \n Understand the steps to the tax research process and the parts of a tax research memorandum \n\nMajor Subjects\nTax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda \nInstructions\nNone URL:https://sc.cpa/event/sstx277-27-surgents-tax-research-intermediate-concepts/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T061319Z CREATED:20260807T061319Z LAST-MODIFIED:20260807T061319Z UID:10007410-1814356800-1814356800@sc.cpa SUMMARY:(SSBM101/27) 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\n\nAssess a firm’s current abilities to service the CAS needs of clients\n Implement a CAS program at a firm\n\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/ssbm101-27-surgents-client-advisory-services-cas-a-guide-to-the-variety-of-offerings-professionals-can-provide/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR