BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.19//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: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:20260528T130000 DTEND;TZID=America/Detroit:20260528T153000 DTSTAMP:20260408T161729 CREATED:20250401T005131Z LAST-MODIFIED:20250709T150509Z UID:10004966-1779973200-1779982200@sc.cpa SUMMARY:(LIAA30/26) What's Going on at the FASB DESCRIPTION:Event Description\nAlthough the pace of FASB’s standard-setting has slowed\, the changes that have been issued can significantly impact organizations across sectors. This course begins with an overview of the standards effective in 2025 for public\, private\, and nonprofit organizations. We’ll then explore what’s on the horizon\, including standards effective after 2025\, key exposure drafts\, and ongoing FASB projects. Equip yourself with the insights you need to stay informed and up-to-date in financial reporting. \nObjectives\nUpon completing this course\, a learner will be able to: \n\nRecognize the impact of Accounting Standards Updates effective in 2025 on financial reporting \nIdentify changes to financial reporting effective after 2025 \nRecognize proposed changes to GAAP\n\n  URL:https://sc.cpa/event/liaa30-26-whats-going-on-at-the-fasb-2/ CATEGORIES:Livestream ORGANIZER;CN="Melisa Galasso":MAILTO:melisa@galassolearningsolutions.com END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205005Z LAST-MODIFIED:20250606T041119Z UID:10005003-1782820800-1782820800@sc.cpa SUMMARY:(SSAA462/26) Surgent's Adapting to Today's Changing Accounting Landscape DESCRIPTION:Event Description\nThe field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements\, regulatory reforms\, economic fluctuations\, and shifting societal dynamics. In this course\, we will explore the major challenges and opportunities currently facing accountants\, and we will equip you with the knowledge and skills needed to excel in this dynamic environment. \nDesigned For\nAccounting and finance professionals interested in understanding the challenges and opportunities facing the accounting profession \nObjectives\nUnderstand the key factors shaping the accounting profession today Analyze the challenges and opportunities arising from technological advancements Explore the evolving expectations of clients and stakeholders Navigate the regulatory landscape and adapt to ongoing changes Develop a well-rounded skillset to thrive as a modern accountant \nMajor Subjects\nEvolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges \nInstructions\nNone URL:https://sc.cpa/event/ssaa462-26-surgents-adapting-to-todays-changing-accounting-landscape/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205007Z LAST-MODIFIED:20250606T041120Z UID:10005005-1782820800-1782820800@sc.cpa SUMMARY:(SSAA581/26) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\nList the key steps in the revenue recognition model Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition Identify some of the key differences between ASC Topic 606 and IFRS 15 \nMajor Subjects\nKey principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa581-26-surgents-revenue-recognition-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205009Z LAST-MODIFIED:20251017T143705Z UID:10005007-1782820800-1782820800@sc.cpa SUMMARY:(SSAA562/26) Surgent's Examining ASC 842\, Leases: More Than Meets the Eye DESCRIPTION:Event Description\nImplementing ASU No. 2016-02\, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842\, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including that related to discount rates. \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\nComprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842) Recall operational issues in adopting the lease accounting standard \nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Operational issues Updates to the lease accounting guidance Feedback from the public company adoption of Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa562-26-surgents-examining-asc-842-leases-more-than-meets-the-eye/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205012Z LAST-MODIFIED:20250606T005640Z UID:10005009-1782820800-1782820800@sc.cpa SUMMARY:(SSAA598/26) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\nIdentify factors that influence the determination of control transfer in a contract Recognize implications of transferring control over time versus at a specific point in time Determine the significance of contract terms in assessing when control transfers to a customer Identify key factors that determine whether an entity acts as a principal or an agent Recognize best practices for conducting principal vs. agent evaluations \nMajor Subjects\nMeasuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent) \nInstructions\nNone URL:https://sc.cpa/event/ssaa598-26-surgents-asc-606-insights-timing-of-revenue-recognition-principal-vs-agent-considerations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205014Z LAST-MODIFIED:20250606T041124Z UID:10005011-1782820800-1782820800@sc.cpa SUMMARY:(SSAA543/26) Surgent's Accounting for Software - Internal Use and External Sales DESCRIPTION:Event Description\nThis course provides an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties. The accounting\, reporting\, and disclosure requirements related to software depends on the nature of the software\, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software\, the guidance is prescribed by ASC Topic 350-40. On the other hand\, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20. \nDesigned For\nFinancial practitioners who want an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties \nObjectives\nDistinguish between software that is considered internal-use;and not considered internal-use Recognize how implementation costs are accounted for in various stages of software development Identify when capitalization and amortization should commence Recognize how implementation costs of hosting arrangements are accounted for differently \nMajor Subjects\nThe accounting\, reporting\, and disclosure requirement;related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20 \nInstructions\nNone URL:https://sc.cpa/event/ssaa543-26-surgents-accounting-for-software-internal-use-and-external-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205017Z LAST-MODIFIED:20250606T043922Z UID:10005014-1782820800-1782820800@sc.cpa SUMMARY:(SSAA527/26) Surgent's Goodwill Impairment - An Essential Guide DESCRIPTION:Event Description\nThis course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill. \nDesigned For\nAccounting professionals \nObjectives\nIdentify the recognition requirements related to goodwill Recognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill List the key disclosure requirements for goodwill and goodwill impairment losses \nMajor Subjects\nInitial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill \nInstructions\nNone URL:https://sc.cpa/event/ssaa527-26-surgents-goodwill-impairment-an-essential-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205022Z LAST-MODIFIED:20250606T044008Z UID:10005018-1782820800-1782820800@sc.cpa SUMMARY:(SSAA526/26) Surgent's Goodwill Impairment Basics DESCRIPTION:Event Description\nThis course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06. \nDesigned For\nAccounting professionals seeking an introduction to goodwill impairment testing and the related FASB requirements \nObjectives\nRecognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill Recognize the key disclosure requirements for goodwill and goodwill impairment losses \nMajor Subjects\nGoodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa526-26-surgents-goodwill-impairment-basics/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205105Z LAST-MODIFIED:20250606T044015Z UID:10005026-1782820800-1782820800@sc.cpa SUMMARY:(SSAA451/26) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting\, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \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\nIdentify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent or proposed changes to accounting guidance for income taxes \nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Any recent or proposed changes to the accounting and disclosure requirements for income taxes \nInstructions\nNone URL:https://sc.cpa/event/ssaa451-26-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205113Z LAST-MODIFIED:20250606T044022Z UID:10005032-1782820800-1782820800@sc.cpa SUMMARY:(SSAA582/26) Surgent's Revenue Recognition - Top Challenges in Applying ASC 606 DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts\, determining performance obligations\, assessing variable consideration\, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations\, accounting for contract modifications\, licensing arrangements\, and disclosure requirements. \nDesigned For\nAccountants interested in Revenue Recognition and ASC 606 \nObjectives\nIdentify the criteria for contract validity under ASC 606 Recognize complexities in multiple contracts with the same customer Determine the effects of contract modifications on revenue recognition Differentiate between contract cancellations and terminations Recognize the criteria for determining if goods or services are separately identifiable Determine the impact of customization on performance obligations in contracts Identify different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa582-26-surgents-revenue-recognition-top-challenges-in-applying-asc-606/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 CREATED:20250605T205121Z LAST-MODIFIED:20250606T041634Z UID:10005037-1782820800-1782820800@sc.cpa SUMMARY:(SSAA437/26) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nRecall and apply recently issued and proposed FASB and AICPA pronouncements Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606 Understand the main provisions of SASs No. 146 to No. 149 Identify other important A&A practice matters to be aware of Understand the key findings in recent PCAOB inspection reports Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material \nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa437-26-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 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/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161729 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/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 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/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205331Z LAST-MODIFIED:20250606T044319Z UID:10005092-1782820800-1782820800@sc.cpa SUMMARY:(SSAA489/26) Surgent's Data Analytics Toolkit - Tools and Applications DESCRIPTION:Event Description\nThere is no shortage of data\, but relatively few organizations have an environment and process to isolate\, capture\, analyze\, and convert data into actionable information. Too often\, we collect as much data as possible\, continue to use historic measurements\, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered\, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion\, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way\, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, Controllers\, Auditors and Managers \nObjectives\nDetermine and expand the current use of data analytics within an organization Identify common uses of analytics in organizations today Improve financial staff’s core activities (measuring\, reporting\, budgeting\, and forecasting) through data analytics Understand traditional and non-traditional sources of data for analysis Explore and isolate applications for numerous statistical and software tools that are readily available Recognize specific areas where financial professionals add significant value using data analytics\, either now or in the future \nMajor Subjects\nDefinition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools\, including Median\, Mode\, Moving average\, Ratio analysis\, Pareto analysis\, Rolling forecast\, Mission-based budgeting\, Trend analysis\, Regression\, Z-Score (public and private organizations)\, and Simulation Analytical techniques\, including Brainstorming\, Mind mapping\, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data\, as well as collecting\, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics\, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference \nInstructions\nNone URL:https://sc.cpa/event/ssaa489-26-surgents-data-analytics-toolkit-tools-and-applications/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205415Z LAST-MODIFIED:20250606T041635Z UID:10005107-1782820800-1782820800@sc.cpa SUMMARY:(SSAA524/26) Surgent's The CMA's Guide to Project Management DESCRIPTION:Event Description\nA significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member\, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls\, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of\, and comfort with\, the steps and skills needed for success. \nDesigned For\nPublic\, private\, and non-profit organizations and their members – CFOs\, CEOs\, controllers and managers \nObjectives\nUnderstand the process of project management Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning\, implementing\, controlling\, and when necessary\, modifying the project. Identify traps that frequently occur\, and steps to manage through them Find references for further research \nMajor Subjects\nEstablishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools\, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations \nInstructions\nNone URL:https://sc.cpa/event/ssaa524-26-surgents-the-cmas-guide-to-project-management/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205421Z LAST-MODIFIED:20250606T044415Z UID:10005112-1782820800-1782820800@sc.cpa SUMMARY:(SSAA561/26) Surgent's Examining ASC 842\, Leases: More Than Meets the Eye DESCRIPTION:Event Description\nImplementing ASU No. 2016-02\, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course\, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842\, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly\, the course will cover all recent updates to the originally issued guidance in Topic 842\, including that related to discount rates. \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\nComprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02\, Leases (Topic 842) Recall operational issues in adopting the lease accounting standard \nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Operational issues Updates to the lease accounting guidance Feedback from the public company adoption of Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa561-26-surgents-examining-asc-842-leases-more-than-meets-the-eye/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205422Z LAST-MODIFIED:20250606T041646Z UID:10005113-1782820800-1782820800@sc.cpa SUMMARY:(SSAA469/26) Surgent's ASC 606 Insights: Contract Identification and Performance Obligations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations. \nDesigned For\nProfessionals interested in revenue recognition considerations under ASC 606 \nObjectives\nIdentify the criteria for contract validity under ASC 606 Recognize complexities in multiple contracts with the same customer Determine the effects of contract modifications on revenue recognition Differentiate between contract cancellations and terminations Identify distinct performance obligations within contracts under ASC 606 Recognize the criteria for determining if goods or services are separately identifiable Differentiate between bundled offerings and individual performance obligations Determine the impact of customization on performance obligations in contracts Recognize the impact of changes in customer requirements on performance obligations \nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa469-26-surgents-asc-606-insights-contract-identification-and-performance-obligations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205526Z LAST-MODIFIED:20250606T044516Z UID:10005138-1782820800-1782820800@sc.cpa SUMMARY:(SSAA438/26) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa438-26-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205531Z LAST-MODIFIED:20250606T041708Z UID:10005143-1782820800-1782820800@sc.cpa SUMMARY:(SSAA445/26) Surgent's Accounting for Guarantees DESCRIPTION:Event Description\nGuarantees are often included within certain purchase agreements\, sales agreements\, commercial agreements\, and many other types of agreements. This course provides an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460. \nDesigned For\nCPAs in need of an overview of the accounting\, reporting\, and disclosure requirements related to guarantees. \nObjectives\nIdentify the primary types of guarantees Recognize the guarantees that are within the scope of ASC Topic 460 Identify the recognition\, measurement\, and subsequent measurement requirements of guarantees Recognize key disclosure requirements for guarantees \nMajor Subjects\nOverview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees \nInstructions\nNone URL:https://sc.cpa/event/ssaa445-26-surgents-accounting-for-guarantees/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205618Z LAST-MODIFIED:20250606T041809Z UID:10005149-1782820800-1782820800@sc.cpa SUMMARY:(SSAA422/26) Surgent's Performing Effective Accounting Research DESCRIPTION:Event Description\nFinancial accounting can be complex. An integral part of a senior associate’s job responsibilities is to perform effective and efficient research using the FASB’s Accounting Standards Codification (ASC). In this session\, participants will be introduced to the ASC\, including how it is structured\, organized\, and updated. They will also learn about other information that can be accessed from the ASC. Next\, the session will cover best practices for effective research using the ASC\, including the ASC’s search functionality and other tools that will make accounting research easier to perform. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\nDetermine the sources of authoritative U.S. GAAP Recall FASB Research and information sources Identify the structure of the Accounting Standards Codification Recall how to perform research with the ASC \nMajor Subjects\nStructure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research \nInstructions\nNone URL:https://sc.cpa/event/ssaa422-26-surgents-performing-effective-accounting-research/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205635Z LAST-MODIFIED:20250606T041815Z UID:10005155-1782820800-1782820800@sc.cpa SUMMARY:(SSAA449/26) Surgent's Going Concern Accounting and Reporting Considerations DESCRIPTION:Event Description\nThis course will review the relevant considerations related to going concern\, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists\, management mitigation efforts\, and required disclosures both when management\, and the accountant\, feel such efforts will be effective in mitigating the risk\, as well as when they do not. Lastly\, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic. \nDesigned For\nAccounting and auditing practitioners assisting in the preparation of financial statements \nObjectives\nDifferentiate between the external accountant’s and management’s responsibility related to identifying\, evaluating\, presenting\, and disclosing going concern uncertainty Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists \nMajor Subjects\nCurrent FASB accounting standards related to going concern\, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty? \nInstructions\nNone URL:https://sc.cpa/event/ssaa449-26-surgents-going-concern-accounting-and-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205650Z LAST-MODIFIED:20250606T044630Z UID:10005168-1782820800-1782820800@sc.cpa SUMMARY:(SSAA579/26) Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes licensing arrangements\, with an emphasis on how to recognize revenue from agreements that grant customers rights to use or access intellectual property. This course also addresses the requirements and challenges with respect to financial statement disclosures. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\nIdentify criteria for determing whether a license is distinct under ASC 606 Distinguish between licenses that grant a right to use IP and those that grant a right to access IP Recognize the differences between functional and symbolic IP Determine when revenue should be recognized for licenses involving functional IP Identify the timing of revenue recognition disclosures based on ASC 606 guidelines Recognize required disclosures about contract nature and revenue policies \nMajor Subjects\nRight to Use vs. Right to Access Functional IP Symbolic IP License Renewals Revenue Recognition Disclosures Information about Contracts with Customers Disaggregation of Revenue Transaction Price Allocated to the Remaining Performance Obligations Practices to Avoid \nInstructions\nNone URL:https://sc.cpa/event/ssaa579-26-surgents-asc-606-insights-licensing-revenue-and-financial-statement-disclosures/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205653Z LAST-MODIFIED:20250606T044627Z UID:10005170-1782820800-1782820800@sc.cpa SUMMARY:(SSAA521/26) Surgent's GAAP Hot Topics - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations\, revenue recognition principles\, and leasing transactions. This course also addresses topics such as goodwill impairment\, segment reporting\, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections. \nDesigned For\nFinancial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP \nObjectives\nRecognize financial statement disclosures related to business combinations List the five steps involved in the new revenue recognition model Determine whether an arrangement contains a lease Identify the recognition requirements related to goodwill Identify key characteristics of operating segments Distinguish between software that is considered internal-use and not considered internal-use Differentiate between the requirements for the different types of accounting changes Recognize examples of different types of non-GAAP financial measures \nMajor Subjects\nAn overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations\, revenue recognition principles\, and leasing transfers Goodwill impairment\, segment reporting\, and how to account for software Requirements related to accounting changes and error corrections \nInstructions\nNone URL:https://sc.cpa/event/ssaa521-26-surgents-gaap-hot-topics-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205716Z LAST-MODIFIED:20250606T044727Z UID:10005189-1782820800-1782820800@sc.cpa SUMMARY:(SSAA578/26) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to COVID-19\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance \nObjectives\nExplain the FASB’s new revenue recognition guidance found in Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material View feedback from public entity implementation of Topic 606 Recall best practices and areas for improvement in the recognition of revenue \nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa578-26-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205808Z LAST-MODIFIED:20250606T044810Z UID:10005195-1782820800-1782820800@sc.cpa SUMMARY:(SSAA503/26) Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review all recently issued FASB updates\, with a focus on those related to leases (ASC 842)\, and credit losses (ASC 326)\, which will impact virtually all companies. The course will address other challenging areas of accounting\, such as accounting for income taxes and for debt instruments. Lastly\, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB’s technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies. \nDesigned For\nSmall and medium-sized practicing 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\nBe familiar with recent private company standard setting activities Review recently issued FASB Accounting Standards Updates that relate to small and medium-sized businesses Review the FASB’s recently issued lease accounting standard Understand the changes coming with the FASB’s new credit losses standard Be aware of other important practice matters Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326\, Credit Losses Accounting for income taxes Accounting for debt instruments \nInstructions\nNone URL:https://sc.cpa/event/ssaa503-26-surgents-fasb-update-for-small-and-medium-sized-businesses-a-practical-implementation-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205815Z LAST-MODIFIED:20250606T044813Z UID:10005199-1782820800-1782820800@sc.cpa SUMMARY:(SSAA487/26) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also\, construction engagements are\, in many instances\, more “dangerous” than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety\, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\nApply accounting and financial reporting standards to construction contractors \nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa487-26-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T205817Z LAST-MODIFIED:20250606T044815Z UID:10005201-1782820800-1782820800@sc.cpa SUMMARY:(SSAA493/26) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the filing deadline for Form 8-K triggering events Identify triggering events that require the filing of a Form 8-K Recognize overall disclosure requirements for a Form 8-K \nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa493-26-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T210008Z LAST-MODIFIED:20250606T044916Z UID:10005229-1782820800-1782820800@sc.cpa SUMMARY:(SSAA573/26) Surgent's Quarterly Fraud Update (Original Air Date: 12/6/24) DESCRIPTION:Event Description\nFraud continues to be at record highs. According to NASDAQ’s Global Financial Crime Report\, fraud schemes and bank frauds led to global losses of over $485 billion. Four of the most cited frauds were customer fraud\, cybercrime\, asset misappropriation\, and bribery and corruption. From global banking giants to local charities and mom-and-pop shops\, no entities are immune from fraud\, even from their most trusted employees and leaders. It is critical for all organizations to learn fraud detection and prevention strategies to protect themselves from becoming the next fraud victims. CPAs and internal auditors must also learn how to detect fraud schemes before it’s too late. In this course\, we apply a case study approach to prepare you to spot fraud schemes that others have missed.In this quarterly fraud series\, follow our Surgent team as we explore and explain the latest fraud schemes and how accounting teams can better prevent and detect them. This course is designed to keep you up to date on the latest schemes and ways to protect your clients. \nDesigned For\nCPAs\, CFOs\, financial managers\, controllers\, and internal auditors who want to stay current on the latest fraud schemes and trends in prevention and detection methods \nObjectives\nUnderstand the latest fraud schemes Recognize red flags that could have identified the fraud scheme Understand the safeguards and controls that the entities could have used to prevent the fraud from occurring Apply the fraud triangle to gain a better understanding of the scheme \nMajor Subjects\nReview of case studies\, including the SEC X account hack\, the Starfish Transportation Inc. fraud\, and Morgan Stanley block trading leak Overview of red flags signalling fraud\, such as unusual trading patterns and inconsistent financial documentation Recommended preventative measures\, including increased whistleblower protections and regular compliance training \nInstructions\nNone URL:https://sc.cpa/event/ssaa573-26-surgents-quarterly-fraud-update-original-air-date-12-6-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260408T161730 CREATED:20250605T210010Z LAST-MODIFIED:20250606T043334Z UID:10005230-1782820800-1782820800@sc.cpa SUMMARY:(SSAA435/26) Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees DESCRIPTION:Event Description\nThe effective date for ASU 2016-02\, Leases (Topic 842) is finally here. The new standard eliminates one of the largest forms of off-balance sheet accounting and requires most leases to be brought onto the balance sheet irrespective of their classification as either financing or operating. The new guidance in ASC 842 also makes other changes in lease accounting for both lessees and lessors. This course will discuss the impact of these changing standards on both lessees and lessors and discusses recently issued updates to ASC 842. Now is time to get up to date on all that is going on with regard to lease accounting. \nDesigned For\nPracticing CPAs and accounting professionals in business and industry that prepare and review or audit financial statements \nObjectives\nIdentify finance lease transactions\, including both lessor and lessee perspectives Understand the proper accounting and financial reporting treatment for operating and finance leases Describe how lessor accounting is influenced by revenue recognition and measurement concepts Explain important transition issues from the current to new standards \nMajor Subjects\nOutcomes of the recent FASB and IASB Joint Project related to Leases Differentiating between accounting and reporting requirements for operating and finance leases Evaluating possible material misstatement related to lease recognition\, measurement\, presentation and disclosure \nInstructions\nNone URL:https://sc.cpa/event/ssaa435-26-surgents-lease-accounting-the-impact-of-changing-standards-on-both-lessors-and-lessees/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR