BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205133Z LAST-MODIFIED:20250606T041645Z UID:10005043-1782820800-1782820800@sc.cpa SUMMARY:(SSTX415/26) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S Understand advanced technical practice issues facing practitioners today \nMajor Subjects\nSchedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry Recycled Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief Substance over Form argument of shareholder loans Advanced study of At-Risk loans Employer W-2 correction requests White House 2025 Budget Points Don’t get caught watching the paint dry — What is hot and new What is terminating S corporations today? Special allocation issues of Section 704 Final regulations for allocating depreciation recapture to partners and members of LLCs \nInstructions\nNone URL:https://sc.cpa/event/sstx415-26-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205138Z LAST-MODIFIED:20250606T041649Z UID:10005045-1782820800-1782820800@sc.cpa SUMMARY:(SSTX553/26) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\nUnderstand the basics of Section 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it \nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more At-risk rules: What a return preparer really needs to know Passive loss issues – You can’t just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx553-26-surgents-advanced-individual-income-tax-return-issues/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205140Z LAST-MODIFIED:20250606T044108Z UID:10005046-1782820800-1782820800@sc.cpa SUMMARY:(SSTX555/26) Surgent's Form 1120-S Boot Camp: Step-by-Step Preparation With Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff to prepare complicated federal subchapter S corporation tax returns. The course utilizes a chapter-by-chapter\, hands-on approach. As more details are discussed in each chapter\, participants are provided with the information needed to prepare an intricate Form 1120-S. The course and instruction delivery are geared toward basic understanding and systematically address more complex issues via Surgent’s step-by-step preparation guide. The boot camp will help staff understand the connections between a trial balance and a completed S corporation return. The completed Form 1120-S is provided in the case solutions. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\nPrepare Form 1120-S and Schedules M-1\, K\, and K-1 Understand common business reporting on Forms 4562 and 4797 Provide staff with the first stage of a graduated professional education program in servicing S corporation clients \nMajor Subjects\nFederal income tax laws for S corporations\, from formation to tax return preparation issues Key operational issues of separately stated versus non-separately stated income and expenses The importance of Schedule M-1 Accurately accounting for basis\, AAA\, and distributions Properly preparing and allocating items on Schedule K-1 Reporting requirements for Schedules K-2 and K-3\, including filing exceptions Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations Identification of eligible shareholders Requirements to make a timely or late election Involuntary S corporation status terminations\, cases and rulings\, and other developing issues and hot topics Mastering Forms 4562 (Depreciation and Amortization) and 4797 (Sales of Business Property) S corporation reporting oddities Accurately preparing S corporation returns and reconciling book income with taxable income \nInstructions\nNone URL:https://sc.cpa/event/sstx555-26-surgents-form-1120-s-boot-camp-step-by-step-preparation-with-completed-forms/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205142Z LAST-MODIFIED:20250606T041653Z UID:10005047-1782820800-1782820800@sc.cpa SUMMARY:(SSTX639/26) Surgent's Weekly Expert Hour (Original Air Date: 6/02/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIRS news releases and Fact Sheets as of June 2\, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections\, 2022 to 2023 \nInstructions\nNone URL:https://sc.cpa/event/sstx639-26-surgents-weekly-expert-hour-original-air-date-6-02-22/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205144Z LAST-MODIFIED:20250606T044109Z UID:10005048-1782820800-1782820800@sc.cpa SUMMARY:(SSTX508/26) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year\, but also understanding how the changing limits\, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities \nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx508-26-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205207Z LAST-MODIFIED:20250606T041700Z UID:10005049-1782820800-1782820800@sc.cpa SUMMARY:(SSTX651/26) Surgent's Weekly Expert Hour (Original Air Date: 5/30/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nDiscussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner \nInstructions\nNone URL:https://sc.cpa/event/sstx651-26-surgents-weekly-expert-hour-original-air-date-5-30-24/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205207Z LAST-MODIFIED:20250606T044111Z UID:10005050-1782820800-1782820800@sc.cpa SUMMARY:(SSTX505/26) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\nRecognize how to craft the appeal protest to best effect the desired findings for your client Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials Understand how to prepare and submit a Tax Court petition \nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx505-26-surgents-navigating-your-client-through-the-irs-appeals-process/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205208Z LAST-MODIFIED:20250606T041706Z UID:10005051-1782820800-1782820800@sc.cpa SUMMARY:(SSTX412/26) Surgent's Section 199A: Applications and Challenges DESCRIPTION:Event Description\nSection 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on Section 199A. This program incorporates the experiences of many tax practitioners since the creation of Section 199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction\, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance. \nDesigned For\nAny tax practitioner wishing to understand and apply the 199A deduction \nObjectives\nUnderstand the 20 percent deduction for pass-through entity owners Implement the benefits of this deduction for income tax returns \nMajor Subjects\nThe latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater Section 199A deduction Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction \nInstructions\nNone URL:https://sc.cpa/event/sstx412-26-surgents-section-199a-applications-and-challenges/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205209Z LAST-MODIFIED:20250606T044113Z UID:10005052-1782820800-1782820800@sc.cpa SUMMARY:(SSTX450/26) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe Inflation Reduction Act increased the IRS budget. As a result\, the IRS continues to replenish its audit workforce. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. Now\, more than ever\, Accounting\, Tax and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx450-26-surgents-irs-tax-examinations-and-hot-issues/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205211Z LAST-MODIFIED:20250606T044207Z UID:10005054-1782820800-1782820800@sc.cpa SUMMARY:(SSTX428/26) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\nUnderstand strategies and tactics to use in light of new legislation Understand the most current guidance on retirement planning Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, Elective Payment\, Transferability\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy — Tax implications\, Independent Contractor vs. Employee Classification\, and the 2024 DOL Final Rule Real Estate professional requirements Donor-Advised Funds — IRS Proposed Regulations and Tax Planning Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx428-26-the-best-individual-income-tax-update-course-by-surgent/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205212Z LAST-MODIFIED:20250606T041723Z UID:10005055-1782820800-1782820800@sc.cpa SUMMARY:(SSTX434/26) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMost of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\nUnderstand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business\, its investors\, and related businesses and individuals \nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations< \nInstructions\nNone URL:https://sc.cpa/event/sstx434-26-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205213Z LAST-MODIFIED:20250606T044208Z UID:10005056-1782820800-1782820800@sc.cpa SUMMARY:(SSTX660/26) Surgent's Weekly Expert Hour (Original Air Date: 8/8/24) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIs preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letter; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit \nInstructions\nNone URL:https://sc.cpa/event/sstx660-26-surgents-weekly-expert-hour-original-air-date-8-8-24/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205214Z LAST-MODIFIED:20250606T041808Z UID:10005057-1782820800-1782820800@sc.cpa SUMMARY:(SSTX582/26) Surgent's Weekly Expert Hour (Original Air Date: 11/04/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims \nInstructions\nNone URL:https://sc.cpa/event/sstx582-26-surgents-weekly-expert-hour-original-air-date-11-04-21/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205215Z LAST-MODIFIED:20250606T044210Z UID:10005058-1782820800-1782820800@sc.cpa SUMMARY:(SSTE412/26) Surgent's Data Analytics Readiness Series: PivotTables DESCRIPTION:Event Description\nThis one-hour course will provide users with hands-on practice using PivotTables and Excel. Users will learn and apply skills to create\, structure\, and analyze data using PivotTables. The benefits and limitations of PivotTables will be discussed. Users will be introduced to Power Pivot and Online Analytics Processing within it.This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Understand the uses\, benefits\, and limitations of PivotTables in Excel Apply Excel skills to create\, structure\, and operate PivotTables using predefined data Perform sorting\, filtering\, and calculations within PivotTables Understand Online Analytical Processing and when it is used in Power Pivot \nMajor Subjects\nFields in a PivotTable Benefits of PivotTable Contextual tabs for a PivotTable Field setting dialog box Value field setting dialog box Pivot table options Exercises- PivotTables Creating a PivotTable Grouping by date Sorting a PivotTable Filtering a PivotTable Calculations in a PivotTable Slicers and timelines Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste412-26-surgents-data-analytics-readiness-series-pivottables/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205217Z LAST-MODIFIED:20250606T041502Z UID:10005059-1782820800-1782820800@sc.cpa SUMMARY:(SSTX642/26) Surgent's Weekly Expert Hour (Original Air Date: 6/23/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nIRS processing of original tax returns filed in 202; Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act Inflation \nInstructions\nNone URL:https://sc.cpa/event/sstx642-26-surgents-weekly-expert-hour-original-air-date-6-23-22/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205218Z LAST-MODIFIED:20250606T044212Z UID:10005060-1782820800-1782820800@sc.cpa SUMMARY:(SSAA604/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa604-26-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205219Z LAST-MODIFIED:20250606T041505Z UID:10005061-1782820800-1782820800@sc.cpa SUMMARY:(SSAA410/26) Surgent's Fraud Risk Assessment Basics DESCRIPTION:Event Description\nThe financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report\, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error\, as fraud may involve collusion\, forgery\, intentional omissions\, misrepresentations\, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibility for identifying\, assessing\, and responding to fraud risk on a financial statement audit \nObjectives\nExplain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk \nMajor Subjects\nExplain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications \nInstructions\nNone URL:https://sc.cpa/event/ssaa410-26-surgents-fraud-risk-assessment-basics/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205220Z LAST-MODIFIED:20250606T044213Z UID:10005062-1782820800-1782820800@sc.cpa SUMMARY:(SSAA485/26) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand and apply SSARS No. 21\, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 22-25 Be familiar with preparation\, compilation\, and review program examples Be aware of the most recent reports and other required communications \nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services — 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa485-26-surgents-guide-and-update-to-compilations-reviews-and-preparations/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205223Z LAST-MODIFIED:20250606T044215Z UID:10005064-1782820800-1782820800@sc.cpa SUMMARY:(SSTE430/26) Surgent's Become a Data Analysis Expert DESCRIPTION:Event Description\nIn today’s rapidly evolving business landscape\, accounting professionals are expected to be more than just number crunchers; they are expected to be insightful interpreters of data. In an era where data is king\, this course is your gateway to becoming a savvy data analyst\, giving you a competitive edge in your field. We will guide you through the intricacies of making complex data analysis approachable and engaging. You will learn the all-important data analysis process flow that will take you from collecting data all the way to making insightful decisions based upon your data. We will explore the basics of data modeling that will allow you to access data from multiple sources and use sophisticated calculations to create our data metrics. You will learn how to create interactive dashboards\, perform sophisticated reporting\, and uncover deep insights from your data. Whether you’re looking to streamline your reporting process\, enhance your data visualization skills\, or make more data-driven decisions\, this course is tailored to meet those needs. It’s not just about learning a tool; it’s about enhancing your professional identity as a forward-thinking accounting professional. \nDesigned For\nAnyone looking to become a data analysis expert \nObjectives\nIdentify key features of the data analysis process flow Recognize how your organization’s key metrics can help you make insightful decisions Distinguish between different data visualization techniques \nMajor Subjects\nAn introduction to the data analysis process flow and how it is your pathway to becoming a data analysis expert A comprehensive discussion of building a data model and calculating metrics How visualizations can present data in a more insightful and impactful manner \nInstructions\nNone URL:https://sc.cpa/event/sste430-26-surgents-become-a-data-analysis-expert/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205225Z LAST-MODIFIED:20250606T041509Z UID:10005065-1782820800-1782820800@sc.cpa SUMMARY:(SSTX418/26) Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings DESCRIPTION:Event Description\nYears of growth in a retirement account can be wiped out by one mistake. As such\, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly\, and that movement of retirement assets\, including between IRAs and employer plans\, does not violate the limitations that apply. \nDesigned For\nAll practitioners advising clients on these complex issues \nObjectives\nIdentify penalties that can apply to distributions\, and how they can be avoided Help clients avoid the portability mistakes that can result in unintended tax consequences Move inherited retirement assets in a manner that preserves tax deferred status Help clients avoid ineligible contributions Explain the operational and compliance requirements for Roth IRA conversions \nMajor Subjects\nCoverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers\, and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax \nInstructions\nNone URL:https://sc.cpa/event/sstx418-26-surgents-avoiding-the-top-10-mistakes-that-can-wipe-out-retirement-savings/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205227Z LAST-MODIFIED:20250606T041510Z UID:10005067-1782820800-1782820800@sc.cpa SUMMARY:(SSAA486/26) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course provides a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand and apply SSARS No. 21\, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 2227 Be familiar with preparation\, compilation\, and review program examples Be aware of the most recent reports and other required communications \nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa486-26-surgents-guide-and-update-to-compilations-reviews-and-preparations/ LOCATION:SC CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205229Z LAST-MODIFIED:20250606T044219Z UID:10005068-1782820800-1782820800@sc.cpa SUMMARY:(SSOT405/26) Surgent's Getting Ahead: The Art of Marketing for CPAs DESCRIPTION:Event Description\nTo many clients\, CPA firms all look the same. While services and specialties may vary significantlyfrom one firm to another\, it is hard for the average person to see this by simply looking at the signoutside our office door. Is there any way to make us stand out more to the outside world? Throughsurveys\, statistics\, and examples\, this course looks at how CPA firms can develop a marketing planbeyond just relying on referrals. We look at the pluses and minuses of various marketing channels\,regulatory constraints\, and how to measure success in the competitive financial services space. \nDesigned For\nCPAs who want to improve their firm’s competitive position by utilizing new and unique marketing techniques \nObjectives\nIdentify common problems involved in marketing CPA services State the common elements of a marketing plan for a service organization List ethical considerations and common state regulatory requirements CPA firms must abide by in their marketing practices Describe what survey data and statistics show about the effectiveness of various marketing channels Describe how to develop metrics to measure the success of marketing efforts \nMajor Subjects\nChallenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics \nInstructions\nNone URL:https://sc.cpa/event/ssot405-26-surgents-getting-ahead-the-art-of-marketing-for-cpas/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205230Z LAST-MODIFIED:20250606T041511Z UID:10005069-1782820800-1782820800@sc.cpa SUMMARY:(SSTX567/26) 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 GILTI (Global Intangible Low-Taxed Income)\, Subpart F\, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate 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 international investments. \nDesigned For\nAny tax practitioner with clients invested in a foreign corporation \nObjectives\nExplain the similarities and differences between GILTI\, Subpart F\, and PFIC regimes Understand the mechanics of income inclusions and foreign tax credits available under GILTI\, Subpart F\, and PFIC regimes Compare and contrast the overall tax liability under different circumstances Identify tax planning opportunities for income from foreign corporations \nMajor Subjects\nUnderstand how to approach and analyze the U.S. taxation of foreign corporations Using an example\, calculate GILTI\, 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 Discuss the impact of Section 962 election Compare different outcomes under GILTI\, Subpart F\, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx567-26-surgents-u-s-taxation-of-foreign-corporations-a-case-study-approach/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205231Z LAST-MODIFIED:20250606T044220Z UID:10005070-1782820800-1782820800@sc.cpa SUMMARY:(SSAA412/26) Surgent's Preparing and Reviewing Client Prepared Financial Statements DESCRIPTION:Event Description\nThe ultimate objective of a financial statement audit is to issue the independent auditor’s report. This module discusses the process\, introduces key elements of financial statements\, and provides best practices for auditors who either prepare or review the client’s financial statements. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements. \nObjectives\nExplain the key elements and variations of the auditor’s report Understand the appropriate treatment for accounting changes and error corrections Discuss the basic financial statements\, their key elements and required disclosures Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise Use a framework to prepare or review client prepared financial statements Identify best practices for financial statement preparation or review of client prepared financial statements. \nMajor Subjects\nObjective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review \nInstructions\nNone URL:https://sc.cpa/event/ssaa412-26-surgents-preparing-and-reviewing-client-prepared-financial-statements/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205232Z LAST-MODIFIED:20250606T041512Z UID:10005071-1782820800-1782820800@sc.cpa SUMMARY:(SSTX580/26) Surgent's Weekly Expert Hour (Original Air Date: 10/21/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nLegislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home \nInstructions\nNone URL:https://sc.cpa/event/sstx580-26-surgents-weekly-expert-hour-original-air-date-10-21-21/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205234Z LAST-MODIFIED:20250606T044222Z UID:10005072-1782820800-1782820800@sc.cpa SUMMARY:(SSAA477/26) 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\nUnderstand the sources of risk and potential actions/behavior that may hide them Gain up-to-date knowledge of risk management and build upon and improve existing practices Recognize actions/steps that can result in measurable benefits to an organization Become familiar with the process of Business Continuity Planning Identify and discuss analytical tools and areas for further investigation \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/ssaa477-26-surgents-controllership-skills-update-risk-management/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205235Z LAST-MODIFIED:20250606T041513Z UID:10005073-1782820800-1782820800@sc.cpa SUMMARY:(SSAA436/26) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting and attestation practitioners at all levels in both public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of\, including an update on peer review and audit quality. \nDesigned For\nAccounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Recall and apply guidance from ASC Topic 842\, Leases Understand the main provisions of SASs No. 145 to No. 149 Identify other important A&A practice matters to be aware of Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Leases Topic 842 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of SAS No. 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa436-26-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205304Z LAST-MODIFIED:20250606T044304Z UID:10005074-1782820800-1782820800@sc.cpa SUMMARY:(SSAA475/26) Surgent's Controllership Skills Update: Mergers\, Acquisitions\, and Alliances DESCRIPTION:Event Description\nMergers\, acquisitions\, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However\, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition\, sale\, formation of an alliance\, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics\, it includes discussions on the impact of taxes\, corporate structures to manage M&A and internal venture capital\, strategic spin-offs/splits\, issues concerning goodwill\, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs\, this brief session is aimed at renewing and expanding participants’ existing skills\, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers\, auditors\, and managers \nObjectives\nRecognize the unique role of financial professionals in a potential transaction Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances Identify the potential pitfalls Be knowledgeable of the skills required for successful transactions Utilize a framework\, with specific actions\, to manage the selection\, valuation\, negotiation\, and execution of a transaction Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic\, non-traditional skills \nMajor Subjects\nRecent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results \nInstructions\nNone URL:https://sc.cpa/event/ssaa475-26-surgents-controllership-skills-update-mergers-acquisitions-and-alliances/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205305Z LAST-MODIFIED:20250606T041515Z UID:10005075-1782820800-1782820800@sc.cpa SUMMARY:(SSTX575/26) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format. Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nLatest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft \nInstructions\nNone URL:https://sc.cpa/event/sstx575-26-surgents-weekly-expert-hour-original-air-date-9-23-21/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260403T175107 CREATED:20250605T205306Z LAST-MODIFIED:20250606T044305Z UID:10005076-1782820800-1782820800@sc.cpa SUMMARY:(SSTX435/26) Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses DESCRIPTION:Event Description\nClients often ask their tax advisors whether they have the “best” pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another. \nDesigned For\nAny tax practitioner who will advise a business owner about selecting a pension plan for his or her business \nObjectives\nUnderstand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners Help clients evaluate pension plan options and select the best pension-planning option for them \nMajor Subjects\nFactors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans \nInstructions\nNone URL:https://sc.cpa/event/sstx435-26-surgents-comparing-and-contrasting-retirement-plans-for-small-and-medium-sized-businesses/ LOCATION:SC CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR