BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//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 BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T205327Z LAST-MODIFIED:20250606T041617Z UID:10005089-1782820800-1782820800@sc.cpa SUMMARY:(SSOT441/26) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Explain how budgeting can determine retirement resources Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security Understand the need for Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles \nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot441-26-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T205517Z LAST-MODIFIED:20250606T044513Z UID:10005130-1782820800-1782820800@sc.cpa SUMMARY:(SSOT442/26) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Explain how budgeting can determine retirement resources Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security Understand the need for Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles \nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot442-26-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T210612Z LAST-MODIFIED:20250606T043127Z UID:10005371-1782820800-1782820800@sc.cpa SUMMARY:(SSOT431/26) Surgent's Marijuana: A Generalized Business Viewpoint DESCRIPTION:Event Description\nEach year\, more states legalize cannabis (i.e.\, marijuana) for medical or recreational purposes. As legalization grows\, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy\, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape\, which includes strict compliance with federal and state regulations. However\, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production\, retail\, farming\, and chemical production\, as well as facilities\, design\, and construction. Simply stated\, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years. \nDesigned For\nAnyone in the accounting or financial services professions who seeks to gain a better understanding of the most relevant topics in the marijuana industry or who counsel individuals or businesses working within some part of the marijuana industry \nObjectives\nUnderstand the legal framework that allows accounting and financial firms to operate and grow within the marijuana industry Be familiar with applicable Internal Revenue Code sections applicable to this industry Be well versed in the potential risks and rewards for financial professionals working in the marijuana industry Understand the issues unique to the production\, delivery\, and retail aspects of this market \nMajor Subjects\nAn overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections \nInstructions\nNone URL:https://sc.cpa/event/ssot431-26-surgents-marijuana-a-generalized-business-viewpoint/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T210809Z LAST-MODIFIED:20250606T043227Z UID:10005382-1782820800-1782820800@sc.cpa SUMMARY:(SSOT453/26) Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients DESCRIPTION:Event Description\nCompanies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately\, stock options can generate significant wealth\, yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately\, employees who receive stock options are often unaware of their inherent risks.Research has shown that over 76% of employees have never exercised their stock options. Almost half of these individuals (48%)\, say they held off on selling their options due to fear of making a mistake. This course provides accounting and finance professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and\, in turn\, better advise their clients. \nDesigned For\nAnyone who seeks to have a better understanding of stock options in their role as trusted advisor to their clients \nObjectives\nUnderstand the opportunities and risks associated with employee stock options Assist clients with making informed decisions concerning options Explain strategies for owning and selling options\, including tax consequences \nMajor Subjects\nWhat stock options are and why they are growing in popularity How stock options work\, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options \nInstructions\nNone URL:https://sc.cpa/event/ssot453-26-surgents-employee-stock-options-what-financial-professionals-should-know-when-advising-their-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T211716Z LAST-MODIFIED:20250606T045616Z UID:10005454-1782820800-1782820800@sc.cpa SUMMARY:(SSOT440/26) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security Develop Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security Recognize the role of various investment types\, such as mutual funds\, equity holdings\, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles \nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans\, non-qualified deferred compensation\, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees\, including sustainable portfolio withdrawal rates; balancing investments between income and equity\, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security Developing a three-legged retirement stool of employer retirement\, savings\, and Social Security\, and timing the use of the legs of the stool to maximize after tax retirement benefits Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws\, regulations\, and rulings Planning with the new retirement provisions of SECURE Act 2.0 \nInstructions\nNone URL:https://sc.cpa/event/ssot440-26-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260619T180528 CREATED:20250605T213323Z LAST-MODIFIED:20250606T045017Z UID:10005510-1782820800-1782820800@sc.cpa SUMMARY:(SSOT428/26) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know DESCRIPTION:Event Description\nIn 1996\, Congress passed the Health Insurance Portability and Accountability Act\, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law\, critics argued that HIPAA “lacked teeth”\, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH\, entities subject to HIPAA are now required to maintain specific physical\, administrative\, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law\, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further\, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH\, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is\, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also\, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses \nObjectives\nUnderstand HIPAA’s requirements and how they apply to accounting and other professionals Understand methods to employ to reduce chances of violating HIPAA’s provisions Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses \nMajor Subjects\nA basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA \nInstructions\nNone URL:https://sc.cpa/event/ssot428-26-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T221033Z LAST-MODIFIED:20260613T043527Z UID:10005893-1814356800-1814356800@sc.cpa SUMMARY:(SSOT148/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot148-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T221615Z LAST-MODIFIED:20260613T043046Z UID:10005962-1814356800-1814356800@sc.cpa SUMMARY:(SSOT132/27) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know DESCRIPTION:Event Description\nIn 1996\, Congress passed the Health Insurance Portability and Accountability Act\, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law\, critics argued that HIPAA “lacked teeth”\, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH\, entities subject to HIPAA are now required to maintain specific physical\, administrative\, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law\, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further\, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH\, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is\, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also\, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses \nObjectives\n\nUnderstand HIPAA’s requirements and how they apply to accounting and other professionals\n Understand methods to employ to reduce chances of violating HIPAA’s provisions\n Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses\n\nMajor Subjects\nA basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA \nInstructions\nNone URL:https://sc.cpa/event/ssot132-27-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T222911Z LAST-MODIFIED:20260613T043026Z UID:10006137-1814356800-1814356800@sc.cpa SUMMARY:(SSOT105/27) Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders DESCRIPTION:Event Description\nThis course provides U.S.-based accounting and finance professionals with an in-depth understanding of the EU Artificial Intelligence (AI) Act\, the first comprehensive AI regulation in the world. It explores the Act’s key provisions\, including its risk classification framework\, compliance requirements for high-risk systems\, and transparency obligations. Participants will gain insight into how the Act affects organizations operating internationally and how to prepare for compliance challenges. Interactive activities are integrated throughout the course to reinforce key concepts. \nDesigned For\nCPAs and finance professionals in public accounting and industry\, including CFOs\, controllers\, financial managers\, and analysts who want to understand the EU AI Act and its implications for compliance\, governance\, and global operations \nObjectives\n\nExplain the scope and risk classifications of the EU AI Act\n Identify compliance requirements for AI systems and their applicability to U.S.-based operations\n Understand the implications of the EU AI Act for data governance\, documentation\, and human oversight\n Develop strategies to align AI systems with EU regulatory standards\n Recognize potential penalties for noncompliance and their significance for U.S. entities\n\nMajor Subjects\nIntroduction to the EU AI Act: background\, objectives\, global relevance\, and extraterritorial scope Key provisions and risk classifications: prohibited\, high-risk\, limited-risk\, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation\, data governance\, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/ssot105-27-surgents-navigating-ai-compliance-the-eu-ai-act-for-u-s-finance-and-accounting-leaders/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T223112Z LAST-MODIFIED:20260613T045530Z UID:10006186-1814356800-1814356800@sc.cpa SUMMARY:(SSOT143/27) Surgent's Raising Financially Capable Children DESCRIPTION:Event Description\nThis course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients\, and their clients’ children\, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often\, clients’ first contact is with their accounting and financial professionals\, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege.This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different\, it is critical to develop a specific plan for each client\, and likely each child and grandchild. By working with their clients’ descendants\, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren\, building firm value and long-term connection. With new and updated information and tactics\, professionals can learn best practices to engage clients and their children. \nDesigned For\nAccounting and finance professionals who want to help clients better prepare the next generation \nObjectives\n\nUnderstand the importance of financially capable children\n Be familiar with the basic elements of financial education\n Deal with the most common questions and answers\n Recognize how to build a stronger relationship with clients\n\nMajor Subjects\nDiscussion of the importance of financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information\, including a full list of recommended books on the topic and games for families to play Discussion of specific topics\, including tips and tricks related to: Allowances Earning\, work\, and entrepreneurship Spending\, saving\, and investing Philanthropy Taxes Credit cards\, crypto\, and financial fraud \nInstructions\nNone URL:https://sc.cpa/event/ssot143-27-surgents-raising-financially-capable-children/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T223423Z LAST-MODIFIED:20260613T044413Z UID:10006253-1814356800-1814356800@sc.cpa SUMMARY:(SSOT136/27) Surgent's Marijuana: A Generalized Business Viewpoint DESCRIPTION:Event Description\nEach year\, more states legalize cannabis (i.e.\, marijuana) for medical or recreational purposes. As legalization grows\, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy\, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape\, which includes strict compliance with federal and state regulations. However\, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production\, retail\, farming\, and chemical production\, as well as facilities\, design\, and construction. Simply stated\, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years. \nDesigned For\nAnyone in the accounting or financial services professions who seeks to gain a better understanding of the most relevant topics in the marijuana industry or who counsel individuals or businesses working within some part of the marijuana industry \nObjectives\n\nUnderstand the legal framework that allows accounting and financial firms to operate and grow within the marijuana industry\n Be familiar with applicable Internal Revenue Code sections applicable to this industry\n Be well versed in the potential risks and rewards for financial professionals working in the marijuana industry\n Understand the issues unique to the production\, delivery\, and retail aspects of this market\n\nMajor Subjects\nAn overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections \nInstructions\nNone URL:https://sc.cpa/event/ssot136-27-surgents-marijuana-a-generalized-business-viewpoint/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T223613Z LAST-MODIFIED:20260613T050715Z UID:10006283-1814356800-1814356800@sc.cpa SUMMARY:(SSOT118/27) Surgent's Exploring Business Valuation Fundamentals DESCRIPTION:Event Description\nWhat makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course\, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment’s price. \nDesigned For\nAccounting and finance professionals who want to understand the concepts and theories behind business valuation techniques \nObjectives\n\nDescribe the factors affecting the value of a business \n Compare and contrast market value\, investment value\, bankruptcy value\, and going concern value \n List the key differences between technical and fundamental analysis \n Calculate intrinsic value using discounted cash flow methods\, such as the GGM and the H-Model \n Calculate intrinsic value using free cash flow \n Calculate the gains and losses to the buyer/seller in a merger/acquisition \n List key discounts when valuing privately held companies \n\nMajor Subjects\nWhat does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models \nInstructions\nNone URL:https://sc.cpa/event/ssot118-27-surgents-exploring-business-valuation-fundamentals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T224420Z LAST-MODIFIED:20260613T045615Z UID:10006416-1814356800-1814356800@sc.cpa SUMMARY:(SSOT145/27) Surgent's Building Trustworthy AI Systems in Finance: The NIST AI RMF Approach DESCRIPTION:Event Description\nAs organizations worldwide integrate artificial intelligence into their operations\, ensuring ethical and responsible use is essential. This course provides finance and accounting and auditing professionals with the insights and practical tools needed to implement the National Institute of Standards and Technology (NIST) AI Risk Management Framework (AI RMF). Participants will explore the framework’s principles of accountability\, transparency\, and ethical AI\, learning how to assess and manage risks unique to their field of practice. Using real-world case studies and interactive activities\, attendees will develop strategies to mitigate bias\, enhance data privacy\, and ensure compliance while leveraging AI to drive innovation and growth. \nDesigned For\nCPAs and finance professionals in public accounting and industry\, including CFOs\, controllers\, financial managers\, auditors\, and analysts\, who want to understand the NIST AI RMF and its practical applications for managing AI risks\, ensuring ethical practi \nObjectives\n\nUnderstand the core principles and functions of the NIST AI Risk Management Framework (AI RMF)\n Identify and evaluate AI-related risks specific to finance and accounting and auditing\, including data privacy\, model bias\, and operational vulnerabilities\n Apply the NIST AI RMF to implement governance structures\, risk management strategies\, and monitoring processes for AI systems in finance\n Analyze and enhance the trustworthiness of AI systems by focusing on accountability\, transparency\, fairness\, and security\n Develop practical approaches to align AI systems with ethical guidelines\, regulatory requirements\, and organizational goals \n\nMajor Subjects\nIntroduction to the NIST AI RMF: overview and objectives; importance of managing AI risks in finance and accounting and auditing; and comparative analysis with global standards\, such as the EU AI Act Core Components of the NIST AI RMF: governance (establishing accountability for AI systems)\, mapping (identifying risks across the AI lifecycle)\, and measuring (developing metrics for evaluating risk) Applying the NIST AI RMF to Finance and Accounting: strategies for identifying\, assessing\, and managing risks unique to finance and accounting and auditing; practical approaches to data governance\, model validation\, security controls\, and incident response; and monitoring and adapting AI systems to align with evolving technologies and regulatory requirements Trustworthy AI Characteristics: accountability and transparency in financial operations; addressing privacy\, security\, and ethical concerns; and ensuring fairness and reliability in AI applications \nInstructions\nNone URL:https://sc.cpa/event/ssot145-27-surgents-building-trustworthy-ai-systems-in-finance-the-nist-ai-rmf-approach-2/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T230133Z LAST-MODIFIED:20260613T043923Z UID:10006513-1814356800-1814356800@sc.cpa SUMMARY:(SSOT149/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot149-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T230220Z LAST-MODIFIED:20260613T043931Z UID:10006517-1814356800-1814356800@sc.cpa SUMMARY:(SSOT161/27) Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients DESCRIPTION:Event Description\nCompanies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately\, stock options can generate significant wealth\, yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately\, employees who receive stock options are often unaware of their inherent risks.Research has shown that over 76% of employees have never exercised their stock options. Almost half of these individuals (48%)\, say they held off on selling their options due to fear of making a mistake. This course provides accounting and finance professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and\, in turn\, better advise their clients. \nDesigned For\nAnyone who seeks to have a better understanding of stock options in their role as trusted advisor to their clients \nObjectives\n\nUnderstand the opportunities and risks associated with employee stock options\n Assist clients with making informed decisions concerning options\n Explain strategies for owning and selling options\, including tax consequences\n\nMajor Subjects\nWhat stock options are and why they are growing in popularity How stock options work\, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options \nInstructions\nNone URL:https://sc.cpa/event/ssot161-27-surgents-employee-stock-options-what-financial-professionals-should-know-when-advising-their-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260619T180528 CREATED:20260612T230242Z LAST-MODIFIED:20260613T044014Z UID:10006526-1814356800-1814356800@sc.cpa SUMMARY:(SSOT147/27) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security\n Develop Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans\, non-qualified deferred compensation\, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees\, including sustainable portfolio withdrawal rates; balancing investments between income and equity\, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security The three-legged retirement stool: employer retirement\, savings\, and Social Security Updates introduced by the One Big Beautiful Bill Act Analysis of the most current/important research on retirement planning and sustaining retirement income levels Planning with the new retirement provisions of SECURE Act 2.0 \nInstructions\nNone URL:https://sc.cpa/event/ssot147-27-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR