BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230524Z CREATED:20260806T230523Z LAST-MODIFIED:20260806T230524Z UID:10006564-1814356800-1814356800@sc.cpa SUMMARY:(SSTX322/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/5/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx322-27-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230613Z CREATED:20260806T230613Z LAST-MODIFIED:20260806T230613Z UID:10006566-1814356800-1814356800@sc.cpa SUMMARY:(SSTX263/27) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\n\nBe familiar with the practical issues surrounding Section 754 and its application\n Effectively advise clients on these complex issues\n\nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx263-27-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230814Z CREATED:20260806T230813Z LAST-MODIFIED:20260806T230814Z UID:10006582-1814356800-1814356800@sc.cpa SUMMARY:(SSTX255/27) Surgent's Strategies for Maximizing Social Security Benefits DESCRIPTION:Event Description\nAs the population of the United States ages\, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples\, dependents\, a surviving spouse\, and a divorced individual. \nDesigned For\nTax practitioners who anticipate advising clients with respect to any aspect of the Social Security system and\, particularly\, with respect to the time when a client can/should initiate Social Security benefits distributions \nObjectives\n\nDetermine what options a given client has with respect to initiating Social Security payments\n Identify other factors that could affect a claiming age decision\n Advise divorced clients with respect to their ability to receive Social Security benefits from a former spouse\n Advise married clients regarding their options with respect to maximizing Social Security benefits for the couple and for a surviving spouse\n\nMajor Subjects\nWhen is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent \nInstructions\nNone URL:https://sc.cpa/event/sstx255-27-surgents-strategies-for-maximizing-social-security-benefits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230913Z CREATED:20260806T230913Z LAST-MODIFIED:20260806T230913Z UID:10006583-1814356800-1814356800@sc.cpa SUMMARY:(SSAA128/27) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence DESCRIPTION:Event Description\nDuring a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control)\, performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit\, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nDescribe the characteristics of audit evidence\n Discuss the sources of evidence\n Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls\n Evaluate the sufficiency and appropriateness of evidence obtained during the audit\n\nMajor Subjects\nSAS 142\, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa128-27-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231116Z CREATED:20260806T231116Z LAST-MODIFIED:20260806T231116Z UID:10006586-1814356800-1814356800@sc.cpa SUMMARY:(SSTX119/27) Surgent's S Corporation\, Partnership\, and LLC Tax Update DESCRIPTION:Event Description\nIf you are a practitioner who wants the latest information on tax changes affecting your business clients or employers\, then you should take this enlightening course. You will learn invaluable knowledge\, strategies\, techniques\, innovative tax-planning concepts\, income-generating ideas\, and other planning opportunities available to S corporations\, partnerships\, LLCs\, and LLPs. Continually updated to reflect enacted legislation. \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 business clients or employers \nObjectives\n\nUnderstand the current planning issues for businesses\nUnderstand how recent legislation impacts planning for pass-throughs \nUnderstand what pass-throughs can do in light of tax law changes;\n\nMajor Subjects\nDiscussion of key individual provisions of the One Big Beautiful Bill Act\, such as TCJA provisions made permanent\, new tip income deduction\, new overtime pay deduction\, Trump accounts\, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation; Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Guidance on the impact of recent legislation on S corporations and partnership entities A review of the key cases\, rulings\, and tax law changes affecting S corporations\, partnerships\, limited liability companies\, and limited liability partnerships \nInstructions\nNone URL:https://sc.cpa/event/sstx119-27-surgents-s-corporation-partnership-and-llc-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231125Z CREATED:20260806T231124Z LAST-MODIFIED:20260806T231125Z UID:10006588-1814356800-1814356800@sc.cpa SUMMARY:(SSTX128/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx128-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231305Z CREATED:20260806T231305Z LAST-MODIFIED:20260806T231305Z UID:10006590-1814356800-1814356800@sc.cpa SUMMARY:(SSTE104/27) Surgent's Anatomy of a Ransomware Event and Incident Response DESCRIPTION:Event Description\nThe past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks\, but there is little understanding of how they occur\, how a response is undertaken\, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event. \nDesigned For\nAnyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses \nObjectives\n\nAvoid common mistakes regarding ransomware events\n Identify and respond to a ransomware incident\n\nMajor Subjects\nWhat is ransomware? The growing threat of ransomware – statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise \nInstructions\nNone URL:https://sc.cpa/event/sste104-27-surgents-anatomy-of-a-ransomware-event-and-incident-response/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231510Z CREATED:20260806T231510Z LAST-MODIFIED:20260806T231510Z UID:10006593-1814356800-1814356800@sc.cpa SUMMARY:(SSTX170/27) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however\, 2025 returns are not covered in this course. They will be covered after their issuance\, as part of our spring 2026 course release. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\n\nMine a tax return for tax planning with a client \n Understand the planning implications of thecurrent environment \n Determine the best tax strategies for retirement \n Understand tax planning for the middle-incomeclient\n\nMajor Subjects\nReading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance\, Term Life Insurance\, Universal Life Insurance\, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement Best financial planning ideas for young people \nInstructions\nNone URL:https://sc.cpa/event/sstx170-27-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231516Z CREATED:20260806T231515Z LAST-MODIFIED:20260806T231516Z UID:10006594-1814356800-1814356800@sc.cpa SUMMARY:(SSOT113/27) Surgent's Business Law for Small Business Owners DESCRIPTION:Event Description\nOne of the most intimidating aspects of going into business for yourself is compliance. Tax\, employment\, and regulatory laws are difficult to navigate\, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course\, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract\, taxation of entity types\, worker classification\, property law\, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues\, practitioners will be able to add value and help their small business owner clients grow and thrive. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law \nInstructions\nNone URL:https://sc.cpa/event/ssot113-27-surgents-business-law-for-small-business-owners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231606Z CREATED:20260806T231606Z LAST-MODIFIED:20260806T231606Z UID:10006595-1814356800-1814356800@sc.cpa SUMMARY:(SSTX168/27) Surgent's This Year's Top Tax and Financial-Planning Ideas DESCRIPTION:Event Description\nWith tax rates for individuals\, estates and trusts changing\, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\n\nUnderstand changes to tax law affecting individual taxpayers through the present \nIdentify strategies that are effective following estate and gift tax changes \n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA); The SECURE 2.0 Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets – understand the new Form 1099-DA for reporting digital asset transactions An update on income tax and estate-planning ideas\, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx168-27-surgents-this-years-top-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231732Z CREATED:20260806T231726Z LAST-MODIFIED:20260806T231732Z UID:10006597-1814356800-1814356800@sc.cpa SUMMARY:(SSTX344/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/18/24) 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\nCryptocurrency legislative update Distributions for Emergency Personal Expense Distributions; Domestic Abuse Victim Distributions Section 179D deduction; \nInstructions\nNone URL:https://sc.cpa/event/sstx344-27-surgents-weekly-expert-hour-original-air-date-7-18-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231738Z CREATED:20260806T231732Z LAST-MODIFIED:20260806T231738Z UID:10006598-1814356800-1814356800@sc.cpa SUMMARY:(SSTE123/27) Surgent's Max the Tax: Metaverse DESCRIPTION:Event Description\nYour client\, Multi-Mega Markets Corporation (MMM)\, a global conglomerate with businesses in entertainment\, fashion\, retail\, software\, technology and other industries\, is looking for advice on the state of the metaverse. They are considering starting a new subsidiary in the metaverse called The MegaVerse (TMV). Your help is needed to share accurate information about the metaverse\, choose the most appropriate MMM subsidiaries to be associated with the metaverse\, and make decisions regarding interoperability. \nDesigned For\nAccounting professionals and anyone needing foundational information related to the metaverse \nObjectives\n\nUnderstand how professionals are utilizing the metaverse to their advantage \n Recognize emerging issues in the metaverse\n\nMajor Subjects\nWhy accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work \nInstructions\nNone URL:https://sc.cpa/event/sste123-27-surgents-max-the-tax-metaverse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232013Z CREATED:20260806T232013Z LAST-MODIFIED:20260806T232013Z UID:10006599-1814356800-1814356800@sc.cpa SUMMARY:(SSAA245/27) Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for most entities\, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also\, if you are taking advantage of the FASB deferral of Topic 606’s effective date\, you are still completing your implementation plan. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will both provide the detailed review of the Topic 606 guidance\, including identifying and discussing those areas of Topic 606 implementation which were the most challenging for many entities. We will review the Topic 606 five-step revenue recognition model\, highlighting areas of nuance and significant judgment\, and focus on disclosure requirements under the new standard. Then we’ll focus on lessons learned from companies’ ongoing implementation of the new guidance\, focusing on ways to continue to enhance the recording of revenue\, the relevancy of the financial statement disclosures related to revenue\, and addressing common operational issues which arose with the adoption of Topic 606. Plus\, the course will point out the accounting impact of changes that many companies made to their revenue recognition approaches as a result of COVID-19.As public companies have already found out\, the application of Topic 606 is an evolving exercise\, with great opportunity to improve your original efforts by learning from the results of others. This course will provide the forum to do so. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nApply the FASB’s new revenue recognition guidance found in ASC Topic 606\n Describe the FASB’s new five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the new standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n Comprehend industry and issue specific guidance related to revenue recognition\n Identify operational implementation issues related to adopting the new standard\n Recall best practices and feedback to enhance the subsequent reporting of revenue\n\nMajor Subjects\nASC Topic 606\, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices\, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes \nInstructions\nNone URL:https://sc.cpa/event/ssaa245-27-surgents-life-after-adoption-applying-topic-606-to-revenue-contracts-on-an-ongoing-basis/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232130Z CREATED:20260806T232129Z LAST-MODIFIED:20260806T232130Z UID:10006601-1814356800-1814356800@sc.cpa SUMMARY:(SSTX337/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/23/24) 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\nGuidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen \nInstructions\nNone URL:https://sc.cpa/event/sstx337-27-surgents-weekly-expert-hour-original-air-date-5-23-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232217Z CREATED:20260806T232217Z LAST-MODIFIED:20260806T232217Z UID:10006602-1814356800-1814356800@sc.cpa SUMMARY:(SSTX281/27) Surgent's Tax Update for Client Advisory Services DESCRIPTION:Event Description\nClient advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such\, they must stay on top of changing tax law. In this course\, we will explore tax changes in areas CAS professionals are involved with – information reporting\, payroll tax issues\, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year. \nDesigned For\nAccounting and finance professionals who are looking to stay current on federal tax issues \nObjectives\n\nRecall common tax deadlines\, penalties\, and potential remedies\n Identify the requirements and how to file for withdrawal of an ERC claim\n Recognize where to file an initial beneficial ownership report on the FINCEN website\n Identify where to claim deductions for software on Form 4562 \n State the differences between 1099-K\, 1099-NEC\, and 1099-MISC\n Recognize when a taxpayer must file electronically\n Identify when a taxpayer may obtain an IP PIN\n State the reporting requirements for virtual currency\n Recognize reporting and substantiation requirements related to green energy credits\n\nMajor Subjects\nCommon tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance \nInstructions\nNone URL:https://sc.cpa/event/sstx281-27-surgents-tax-update-for-client-advisory-services/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232323Z CREATED:20260806T232323Z LAST-MODIFIED:20260806T232323Z UID:10006603-1814356800-1814356800@sc.cpa SUMMARY:(SSTE132/27) 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\n\nUnderstand the basics of creating formulas in Power Query\n Be familiar with basic syntax of the M language in Power Query\n Be familiar with types of errors in Power Query\n\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/sste132-27-surgents-power-query-series-formulas-m-language-and-error-handling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232405Z CREATED:20260806T232405Z LAST-MODIFIED:20260806T232405Z UID:10006604-1814356800-1814356800@sc.cpa SUMMARY:(SSTX338/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/30/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nDiscussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx338-27-surgents-weekly-expert-hour-original-air-date-5-30-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232409Z CREATED:20260806T232408Z LAST-MODIFIED:20260806T232409Z UID:10006605-1814356800-1814356800@sc.cpa SUMMARY:(SSAA118/27) Surgent's Reviewing Audit Workpapers DESCRIPTION:Event Description\nAudit documentation provides the principal support for the independent auditor’s report. Therefore\, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case\, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAuditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level. \nObjectives\n\nDiscuss the importance documentation and how it fits in the overall audit quality process\n Discuss tips for an efficient workpaper review process that complies with professional standards \n Explain the roles that the various levels in the firm play in workpaper review\n Describe how the workpapers should be complete\, accurate\, and able to stand on their own. \n Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting\n\nMajor Subjects\nDocumentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement\, including before and after audit report date and report release \nInstructions\nNone URL:https://sc.cpa/event/ssaa118-27-surgents-reviewing-audit-workpapers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232622Z CREATED:20260806T232621Z LAST-MODIFIED:20260806T232622Z UID:10006607-1814356800-1814356800@sc.cpa SUMMARY:(SSTX360/27) Surgent’s Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24) 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\nCurrent and projected federal debt and deficits; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results \nInstructions\nNone URL:https://sc.cpa/event/sstx360-27-surgents-weekly-expert-hour-implications-of-the-2024-election-results-original-air-date-11-7-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232624Z CREATED:20260806T232624Z LAST-MODIFIED:20260806T232624Z UID:10006608-1814356800-1814356800@sc.cpa SUMMARY:(SSAA264/27) Surgent's Surging Auditors: Wally’s Warehouse DESCRIPTION:Event Description\nDuring this interactive game\, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up\, interviewing Wally the client\, and performing inventory test counts. After performing the test counts\, participants will evaluate the results. \nDesigned For\nAccounting professionals new to taking inventory observations \nObjectives\n\nUse your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation;\n Identify high value questions to ask the client prior to performing the test counts;\n Perform procedures to test the existence\, completeness\, and accuracy of the physical inventory count;\nEvaluate the results obtained from the test counts performed\n\nMajor Subjects\nObservation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained \nInstructions\nNone URL:https://sc.cpa/event/ssaa264-27-surgents-surging-auditors-wallys-warehouse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232625Z CREATED:20260806T232624Z LAST-MODIFIED:20260806T232625Z UID:10006609-1814356800-1814356800@sc.cpa SUMMARY:(SSTX273/27) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach DESCRIPTION:Event Description\nThis course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example\, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI)\, Subpart F\, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations\, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\n\nExplain the similarities and differences between tested income\, Subpart F\, and PFIC regimes\n Understand the mechanics of income inclusions and foreign tax credits available under tested income\, Subpart F\, and PFIC regimes\n Compare and contrast the overall tax liability under different circumstances\n Identify tax-planning opportunities for income from foreign corporations\n\nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate tested income\, Subpart F\, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx273-27-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232712Z CREATED:20260806T232712Z LAST-MODIFIED:20260806T232712Z UID:10006610-1814356800-1814356800@sc.cpa SUMMARY:(SSTX301/27) Surgent's Weekly Expert Hour (Original Air Date: 8/26/21) 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\nWhich states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements \nInstructions\nNone URL:https://sc.cpa/event/sstx301-27-surgents-weekly-expert-hour-original-air-date-8-26-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232717Z CREATED:20260806T232717Z LAST-MODIFIED:20260806T232717Z UID:10006611-1814356800-1814356800@sc.cpa SUMMARY:(SSAA230/27) Surgent's Internal Controls\, COSO\, and COVID-19 DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls that should be present (as well as designed and operating effectively) in order to prevent future frauds. These controls are taken from Association of Certified Fraud Examiners’ Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on internal controls in the coming era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\n\nUnderstand that fraud occurs in companies with seemingly sound internal control structures\n Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient\n Understand the difference between reactions and responses to changing circumstances;\n Recognize that the days of working in an office may be numbered (or certainly reduced)\n Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost\n\nMajor Subjects\nACFE’s Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa230-27-surgents-internal-controls-coso-and-covid-19/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232914Z CREATED:20260806T232913Z LAST-MODIFIED:20260806T232914Z UID:10006613-1814356800-1814356800@sc.cpa SUMMARY:(SSTX226/27) Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock DESCRIPTION:Event Description\nThis program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4\, 2025\, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision\, Section 1202 may produce impressive tax advantages. \nDesigned For\nAccounting and finance professionals needing to understand the changes brought about to QSBS by OBBBA and particularly those professionals with clients owning Section 1202 stock or who are considering acquiring Section 1202 stock \nObjectives\n\nBe well informed about OBBBA’s enhancements to QSBS \n\nMajor Subjects\nThe graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses\, including manufacturing\, retailing\, technology\, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers \nInstructions\nNone URL:https://sc.cpa/event/sstx226-27-surgents-new-and-expanded-tax-benefits-associated-with-section-1202-qualified-small-business-stock/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T233247Z CREATED:20260806T233241Z LAST-MODIFIED:20260806T233247Z UID:10006616-1814356800-1814356800@sc.cpa SUMMARY:(SSAA253/27) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nKnowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. Updated for the 2024 Yellow Book revision\, the course materials utilize a highly illustrative and innovative format. Over 15 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 Apply the Yellow Book in an effective and efficient manner\n Save time by understanding what the Yellow Book does and does not require auditors to do\n\nMajor Subjects\nCritical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control \nInstructions\nNone URL:https://sc.cpa/event/ssaa253-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T233929Z CREATED:20260806T233928Z LAST-MODIFIED:20260806T233929Z UID:10006620-1814356800-1814356800@sc.cpa SUMMARY:(SSTX328/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/16/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nThe IRS “Dirty Dozen” list for 2022\, which includes;potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation\, IRS proposed regulations\, and major rulings as of June 16\, 2022 Hybrid/asset-based long-term care insurance solutions \nInstructions\nNone URL:https://sc.cpa/event/sstx328-27-surgents-weekly-expert-hour-original-air-date-6-16-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234316Z CREATED:20260806T234315Z LAST-MODIFIED:20260806T234316Z UID:10006623-1814356800-1814356800@sc.cpa SUMMARY:(SSAA164/27) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the constant churning of governmental accounting standards\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in governmental accounting today\n Skillfully implement today’s most challenging GASB standards\n More effectively audit governmental entities through superior knowledge of key accounting issues\n\nMajor Subjects\nThe implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-27-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234317Z CREATED:20260806T234316Z LAST-MODIFIED:20260806T234317Z UID:10006624-1814356800-1814356800@sc.cpa SUMMARY:(SSTE151/27) Surgent's The 10 Must-Know Excel Features DESCRIPTION:Event Description\nTransform your Excel skills with our comprehensive training program\, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP\, to the nuances of data validations and conditional formatting\, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets\, enhancing your reporting skills\, or just looking to boost your productivity\, this session provides the insights and techniques you need to leverage Excel to its fullest potential\, making it an indispensable tool in your professional or personal toolkit. \nDesigned For\nAccounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis \nObjectives\n\nSelect the most appropriate Excel functions and features for specific tasks\, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications\n Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts\n Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis\n\nMajor Subjects\nUsing Excel tables for efficient data management\, including sorting\, filtering\, and structured references\, to manage; data more effectively Using custom sorting options to organize data in a way that best suits your needs\, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval\, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function\, a versatile tool for calculating data in visible cells\, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing\, crucial for precise budgeting\, expense tracking\, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array\, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry\, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables\, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points\, trends\, and variances\, making data analysis and interpretation more intuitive Introducing PivotTables\, one of the most powerful Excel features\, for summarizing\, analyzing\, and presenting large sets of financial data in a digestible format \nInstructions\nDownload the handout and practice material prior to course URL:https://sc.cpa/event/sste151-27-surgents-the-10-must-know-excel-features/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234410Z CREATED:20260806T234410Z LAST-MODIFIED:20260806T234410Z UID:10006626-1814356800-1814356800@sc.cpa SUMMARY:(SSAA176/27) Surgent's Controllership Skills Update: Risk Management DESCRIPTION:Event Description\nThe most recent recession and its fallout\, weather (look at 2017)\, process and product failures\, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again\, we saw that failures can result in areas/industries thought to be “under control” through their policies\, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations\, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience\, as well as to help to start the less experienced individual. It offers ideas that can be used immediately\, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning\, business continuity\, and ethics\, as well as a sample group exercise to test your current risk management systems. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\n\nUnderstand the sources of risk and potential actions/behavior that may hide them\n Gain up-to-date knowledge of risk management and build upon and improve existing practices\n Recognize actions/steps that can result in measurable benefits to an organization\n Become familiar with the process of Business Continuity Planning\n Identify and discuss analytical tools and areas for further investigation\n\nMajor Subjects\nRethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique \nInstructions\nNone URL:https://sc.cpa/event/ssaa176-27-surgents-controllership-skills-update-risk-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234412Z CREATED:20260806T234411Z LAST-MODIFIED:20260806T234412Z UID:10006627-1814356800-1814356800@sc.cpa SUMMARY:(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24) 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\nCrummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules \nInstructions\nNone URL:https://sc.cpa/event/sstx334-27-surgents-weekly-expert-hour-original-air-date-5-2-24/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR