BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.1//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:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD 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 END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T001314Z LAST-MODIFIED:20250401T044106Z UID:10004908-1751284800-1751284800@sc.cpa SUMMARY:(SSTX111/25) Surgent's Section 199A: Applications and Challenges DESCRIPTION:Event Description\nSection 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on Section 199A. This program incorporates the experiences of many tax practitioners since the creation of Section 199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction\, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance. \nDesigned For\nAny tax practitioner wishing to understand and apply the 199A deduction \nObjectives\nUnderstand the 20 percent deduction for pass-through entity owners Implement the benefits of this deduction for income tax returns Understand the impact of the possible expiration of Sect 199A in 2025 \nMajor Subjects\nThe latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater Sect 199A deduction Whether the owner of a Schedule E with net rental income can claim the Sect 199A deduction A look to the future. Will Sect 199A survive? \nInstructions\nNone URL:https://sc.cpa/event/sstx111-25-surgents-section-199a-applications-and-challenges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T001308Z LAST-MODIFIED:20250401T041629Z UID:10004906-1751284800-1751284800@sc.cpa SUMMARY:(SSOT124/25) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\nUnderstand how crowdfunding platforms work Be able to explain the different types of crowdfunding campaigns Implement strategies for building a successful crowdfunding campaign \nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot124-25-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T001110Z LAST-MODIFIED:20250401T024816Z UID:10004903-1751284800-1751284800@sc.cpa SUMMARY:(SSTX238/25) Surgent's Essential Depreciation and Expensing Update DESCRIPTION:Event Description\nThe “permanent” changes from the TCJA may stand like a lion in the pathway of change\, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation\, amortization\, and sales of property. This course contains many examples and cases to illustrate the most important points for CPAs to understand. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize possible tax savings for their clients \nObjectives\nFully understand two of the most commonly prepared tax forms Understand assets from acquisition to disposition Complete and discuss cases highlighting some of the practical issues tax preparers face \nMajor Subjects\nResolved technical glitches for qualified improvement property Detailed coverage of Sect 179 expense elections and Sect 168(k) bonus or additional first-year depreciation: maximizing deductions\, definitions\, limitations\, and qualified property Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) MACRS depreciation – finding the proper method\, convention\, and recovery period Listed property and the current limitations Amortization of startup\, organization\, and other expenditures AMT depreciation adjustments and how to avoid them Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx238-25-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T001013Z LAST-MODIFIED:20250401T051122Z UID:10004899-1751284800-1751284800@sc.cpa SUMMARY:(SSAA190/25) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022\, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality\, SAS 146\, and an accounting and review service standard\, SSARS 26\, were also issued. These changes are substantive. They are effective for years beginning after December 15\, 2025.This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize changes in Quality Management standards Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa190-25-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T001008Z LAST-MODIFIED:20250401T045120Z UID:10004897-1751284800-1751284800@sc.cpa SUMMARY:(SSTX105/25) Surgent's Limited Liability Companies: Losses\, Liquidations\, Terminations\, Continuations\, and Sales DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\nIdentify when distributions are taxable\, including disguised sales and the tax on pre-contribution gain Discuss the tax consequences of a liquidation of a partner’s interest Describe the options when a partnership terminates or continues following an acquisition or merger; Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership \nMajor Subjects\nWhen are distributions taxable? Miscellaneous issues\, including the critical difference between Sect 736(a) and Sect 736(b) payments Sales of an LLC interest — holding period and hot asset issues \nInstructions\nNone URL:https://sc.cpa/event/sstx105-25-surgents-limited-liability-companies-losses-liquidations-terminations-continuations-and-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000918Z LAST-MODIFIED:20250401T041527Z UID:10004896-1751284800-1751284800@sc.cpa SUMMARY:(SSAA283/25) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools.In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review the newly issued guidance on audit evidence found in SAS 142\, which guides our use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors Discuss SAS 142 and how it applies to the new audit methodologies using technology Explain how auditors are integrating audit data analytics into the audit process \nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa283-25-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000613Z LAST-MODIFIED:20250401T043418Z UID:10004891-1751284800-1751284800@sc.cpa SUMMARY:(SSAA202/25) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-25-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000511Z LAST-MODIFIED:20250401T041220Z UID:10004888-1751284800-1751284800@sc.cpa SUMMARY:(SSTX187/25) Surgent's Max the Tax: Entity Selection DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\nHelp clients choose the tax entity that is most advantageous to them \nMajor Subjects\nChoice of entity decisions Client consultation questions regarding entity selection \nInstructions\nNone URL:https://sc.cpa/event/sstx187-25-surgents-max-the-tax-entity-selection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000411Z LAST-MODIFIED:20250401T020221Z UID:10004886-1751284800-1751284800@sc.cpa SUMMARY:(SSAA236/25) 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 requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties Topic 350-40 ASC Topic 985-20 \nInstructions\nNone URL:https://sc.cpa/event/ssaa236-25-surgents-accounting-for-software-internal-use-and-external-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000211Z LAST-MODIFIED:20250401T044617Z UID:10004879-1751284800-1751284800@sc.cpa SUMMARY:(SSMG100/25) Surgent's Microsoft 365: Getting Started with Excel PivotTables and PivotCharts DESCRIPTION:Event Description\nThis course is a two-lesson advanced level course that guides you through creating\, formatting\, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities.In Lesson 1\, you learn how to create a blank PivotTable; then use the Fields List to manually arrange data in the PivotTable. Next\, you learn how to create a PivotTable using three additional methods-the Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model. You learn how to format a PivotTable by applying Number formatting\, changing the PivotTable layout\, hiding and showing subtotals and grand totals\, and applying a PivotTable style. You also learn how to refresh a PivotTable when the underlying data is changed; how to filter a PivotTable; and how to rearrange the structure of a PivotTable.In Lesson 2\, you learn to create a PivotChart from a PivotTable using multiple methods-the PivotChart button\, standard Excel charting buttons\, and a keyboard shortcut-plus you learn how to create a PivotChart and its underlying PivotTable simultaneously. Next\, you learn to format the overall PivotChart by applying a chart style and chart layout; then you learn to format individual chart elements\, such as the Chart Area\, Axes\, and Titles using formatting task panes. Finally\, you learn to modify a PivotChart by filtering it\, changing its chart type/subtype\, adding\, removing\, and repositioning its fields\, and changing the underlying data’s row and column orientation.Note that this course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. \nDesigned For\nUsers experienced with using Microsoft 365: Excel in the Windows operating system environment\, or experienced Excel users switching from earlier versions of Excel. \nObjectives\nSelect different methods to create a PivotTable including the PivotTable button; Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model Recognize multiple ways to format a PivotTable using a shortcut menu and buttons on the PivotTable Design tab Identify ways to modify a PivotTable using buttons on the PivotTable Analyze tab\, keyboard shortcut\, the filtering arrows\, the Fields List\, slicers\, and a shortcut menu Select different methods to create a PivotChart including the PivotChart button\, standard Excel charting buttons\, a keyboard shortcut\, and simultaneously with the PivotTable Recognize multiple ways to format a PivotChart using the Chart Elements and Chart Styles buttons\, buttons on the PivotChart Design and Format tabs\, task panes\, a shortcut menu Identify ways to modify a PivotChart using Pivot Field buttons\, a shortcut menu\, the Fields List\, and buttons on the PivotChart Design tab \nMajor Subjects\nPivotTable button Recommend PivotTables button; Quick Analysis feature Summarize as PivotTable button with the Data Model PivotTable values PivotTable Design tab Subtotals and grand totals PivotTable style PivotTable Analyze tab; Keyboard shortcuts Filtering arrows PivotTable structure using the Fields List PivotTable using Slicers A calculated field to a PivotTable using the PivotTable Analyze tab Value Field Settings using a shortcut menu PivotChart button to create an embedded PivotChart Standard Excel charting buttons to create a PivotChart Keyboard shortcut to create a PivotChart on its own chart sheet PivotChart and linked PivotTable simultaneously Chart elements using the Chart Elements button Chart style and color scheme using the Chart Styles button Chart layout using the PivotChart Design tab Individual chart elements using the PivotChart Format tab PivotChart using the Pivot Field buttons Chart type and subtype using a shortcut menu PivotChart fields using the Fields List Row/column orientation using the PivotChart Design tab \nInstructions\nNone URL:https://sc.cpa/event/ssmg100-25-surgents-microsoft-365-getting-started-with-excel-pivottables-and-pivotcharts/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000210Z LAST-MODIFIED:20250401T051615Z UID:10004878-1751284800-1751284800@sc.cpa SUMMARY:(SSTX142/25) Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses DESCRIPTION:Event Description\nAlthough the IRS continues to lose its audit workforce due to budget cuts\, it continues to examine specific individuals and small business taxpayers. Now\, more than ever\, Accounting and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS has currently increased its audit coverage and is examining more taxpayers than in the recent past. \nDesigned For\nAccounting and Financial Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand what the IRS is focusing on in auditing individuals and selected businesses Help clients reduce their exposure to additional tax assessments Determine strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nPrepare now and protect yourself from new audit examinations\, and what to do when there is identity theft Understanding substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, and virtual currency considerations Gain an in-depth understanding of IRS hot examination issues including passive loss rules\, real estate professional status\, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Recognizing the 30-day letter and the 90-day letter\, including what the taxpayer’s responsibilities are \nInstructions\nNone URL:https://sc.cpa/event/sstx142-25-surgents-hot-irs-tax-examination-issues-for-individuals-and-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000118Z LAST-MODIFIED:20250401T044827Z UID:10004875-1751284800-1751284800@sc.cpa SUMMARY:(SSMG129/25) Surgent's Microsoftr Excelr 2019: Getting Started with PivotTables and PivotCharts DESCRIPTION:Event Description\nThis course is a two-lesson advanced level course that guides you through creating\, formatting\, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities. \nDesigned For\nUsers experienced with using Excel 2019 who want to grow their Excel skills. \nObjectives\nSelect different methods to create a PivotTable including the PivotTable button\, Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model Recognize multiple ways to format a PivotTable using a shortcut menu and buttons on the PivotTable Tools Design tab Identify ways to modify a PivotTable using buttons on the PivotTable Tools Analyze tab\, a keyboard shortcut\, the filtering arrows\, the Field List\, slicers\, and a shortcut menu Select different methods to create a PivotChart including the PivotChart button\, standard Excel charting buttons\, a keyboard shortcut\, and simultaneously with the PivotTable Recognize multiple ways to format a PivotChart using the Chart Elements and Chart Styles buttons\, buttons on the PivotChart Tools Design and Format tabs\, task panes\, a shortcut menu Identify ways to modify a PivotChart using Pivot Field buttons\, a shortcut menu\, the Field List\, and buttons on the PivotChart Tools Design tab \nMajor Subjects\nUse the PivotTable button to create a PivotTable Use the Recommend PivotTables button to create a PivotTable Use the Quick Analysis feature to create a PivotTable Use the Summarize as PivotTable button with the Data Model to create a PivotTable Format the PivotTable values using a shortcut menu Change the PivotTable layout using the PivotTable Tools Design tab Rearrange\, hide and show subtotals and grand totals using the PivotTable Tools Design tab Apply a PivotTable style using the PivotTable Tools Design tab Refresh a PivotTable using the PivotTable Tools Analyze tab or keyboard shortcut Filter a PivotTable using the filtering arrows Modify the PivotTable structure using the Field List Filter a PivotTable using slicers Add a calculated field to a PivotTable using the PivotTable Tools Analyze tab Modify the Value Field Settings using a shortcut menu Use the PivotChart button to create an embedded PivotChart Use the standard Excel charting buttons to create a PivotChart Use a keyboard shortcut to create a PivotChart on its own chart sheet Create a PivotChart and linked PivotTable simultaneously Add or remove chart elements using the Chart Elements button Change the chart style and color scheme using the Chart Styles button Change the chart layout using the PivotChart Tools Design tab Select and format individual chart elements using the PivotChart Tools Format tab Filter the PivotChart using the Pivot Field buttons Change the chart type and subtype using a shortcut men Add\, remove\, and reposition the PivotChart fields using the Field List Switch the row/column orientation using the PivotChart Tools Design tab \nInstructions\nNone URL:https://sc.cpa/event/ssmg129-25-surgents-microsoftr-excelr-2019-getting-started-with-pivottables-and-pivotcharts/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000015Z LAST-MODIFIED:20250401T045927Z UID:10004868-1751284800-1751284800@sc.cpa SUMMARY:(SSAA274/25) Surgent's Surging Auditors: Professional Skeptic DESCRIPTION:Event Description\nParticipants play the role of an auditor collecting information\, making inquiries\, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller\, comparing\, confirming\, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error\, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right. \nDesigned For\nAccounting professionals in auditing needing to develop professional skepticism skills \nObjectives\nIdentify the importance of professional skepticism on engagements; Recall ways to demonstrate professional skepticism on engagements \nMajor Subjects\nDemonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa274-25-surgents-surging-auditors-professional-skeptic/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250401T000011Z LAST-MODIFIED:20250401T035922Z UID:10004866-1751284800-1751284800@sc.cpa SUMMARY:(SSTX197/25) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\nLearn complicated issues of filing status and dependency exemptions Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit \nMajor Subjects\nNew and expanded energy credits under the Inflation Reduction Act (IRA) Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Sect 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest: Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions: From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property: Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses: How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions: A thorough understanding of what’s deductible and what’s not; Interest deductions: Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says No!; Retirement contributions and education credits and deductions; Tax computations: The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx197-25-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235904Z LAST-MODIFIED:20250401T045428Z UID:10004864-1751284800-1751284800@sc.cpa SUMMARY:(SSTX184/25) Surgent's Max the Tax: Crypto Craze DESCRIPTION:Event Description\nParticipants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate\, amended tax return can be completed. They must carefully ask questions to get all the relevant information\, determine the proper changes to taxable income\, and submit the documentation correctly to avoid an IRS response and losing the new client. \nDesigned For\nAccounting professionals needing foundational information related to cryptocurrency \nObjectives\nUnderstand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face \nMajor Subjects\nIntroduction to cryptocurrency and key terms; Chronology of cryptocurrency; Virtual currency taxation; Information on any updated guidance \nInstructions\nNone URL:https://sc.cpa/event/sstx184-25-surgents-max-the-tax-crypto-craze/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235704Z LAST-MODIFIED:20250401T042508Z UID:10004859-1751284800-1751284800@sc.cpa SUMMARY:(SSAA219/25) Surgent's Latest Developments in Governmental Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of governmental accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in governmental accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the governmental environment \nObjectives\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, and GASB Ensure that your accounting and auditing skills stay up-to-date with current requirements Be prepared for major changes on the horizon \nMajor Subjects\nImplementing the new Yellow Book Developing issues related to performing single audits under the OMB’s Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments including SAS No. 134\, Auditor Reporting and Amendments\, Including Amendments Addressing Disclosures in the Audit of Financial Statements\, and SAS 135\, Omnibus Statement on Auditing Standards–2019 Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84\, Fiduciary Activities and GASB No. 87\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-25-surgents-latest-developments-in-governmental-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235629Z LAST-MODIFIED:20250401T053808Z UID:10004857-1751284800-1751284800@sc.cpa SUMMARY:(SSMG113/25) Surgent's Microsoftr Excelr 2019: Exploring Useful Excel Functions DESCRIPTION:Event Description\nThis course is a one-lesson intermediate level course that guides you through creating formulas using Financial\, Date & Time\, Math & Trig\, Statistical\, Lookup & Reference\, Database\, Text\, and Logical functions. \nDesigned For\nExperienced Excel 2016 users\, or experienced Excel users switching from earlier versions. \nObjectives\nIdentify multiple ways to create a formula using one or more functions Select Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Select Date & Time functions to insert date and time components Select Math & Trig functions to calculate the sum of a range of numbers\, find a random number and the positive square root of a number\, and round calculations to a specific number of places Select Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Select Lookup & Reference functions to find specific data and document worksheet formulas Select specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Select Text functions to improve worksheet appearance Select Logical functions to perform calculations based on one or more tests \nMajor Subjects\nIRR\, NPV\, FV\, PV\, PMT\, SLN\, SYD\, and DB Financial functions NOW\, TODAY\, DATE\, MONTH\, DAY\, YEAR\, TIME\, HOUR\, MINUTE\, SECOND\, WEEKDAY\, and NETWORKDAYS Date & Time functions SUM\, RAND\, SQRT\, and ROUND Math Trig functions AVERAGE\, MAX\, MIN\, COUNT\, MEDIAN\, MODE.SNGL\, and LARGE Statistical functions VLOOKUP\, HLOOKUP\, and FORMULATEXT Lookup Reference functions DSUM\, DCOUNT\, DAVERAGE\, DMIN\, and DMAX Database functions PROPER\, SUBSTITUTE\, and LOWER Text functions IF\, AND\, and IFNA Logical functions Quick Analysis feature \nInstructions\nNone URL:https://sc.cpa/event/ssmg113-25-surgents-microsoftr-excelr-2019-exploring-useful-excel-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235409Z LAST-MODIFIED:20250604T155012Z UID:10004852-1751284800-1751284800@sc.cpa SUMMARY:(SSTX154/25) Surgent's This Year's Best Income Tax\, Estate Tax\, and Financial-Planning Ideas DESCRIPTION:Event Description\nWith different tax rates for individuals and trusts\, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\nUnderstand life insurance for both income and estate planning Identify strategies that are effective following estate and gift tax reform Understand options available to baby boomers as they reach retirement in light of Social Security Prepare for potential legislative changes to retirement and estate planning \nMajor Subjects\nTimely coverage of breaking tax legislation\, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency\, including new Notices 2023-34 and 2023-27 The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx154-25-surgents-this-years-best-income-tax-estate-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235312Z LAST-MODIFIED:20250401T051317Z UID:10004849-1751284800-1751284800@sc.cpa SUMMARY:(SSTX174/25) Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships DESCRIPTION:Event Description\nPartnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies\, with a focus on planning opportunities and pitfalls. \nDesigned For\nAccounting and Financial Professionals who wish to gain a more in-depth understanding of LLC and partnership tax law \nObjectives\nIdentify and distinguish guaranteed payments and distributive shares Understand the relationship between capital account maintenance and outside basis adjustment Define various kinds of partnership liabilities and explain the tax consequences of each \nMajor Subjects\nCoverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse\, nonrecourse\, and why it matters Guaranteed payments\, distributive shares\, and draws: understanding the difference \nInstructions\nNone URL:https://sc.cpa/event/sstx174-25-surgents-the-top-five-tax-issues-in-dealing-with-llcs-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235012Z LAST-MODIFIED:20250401T051513Z UID:10004844-1751284800-1751284800@sc.cpa SUMMARY:(SSTX217/25) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process Identify the different tax consequences for various forms of acquired businesses Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Sect 199A pass-through deduction Appreciate Sect 338 and Sect 338(h)(10) elections and the benefits of installment sales Understand the impact of Sects 751\, 743\, 734\, and 754 on the purchase or sale of a partnership \nMajor Subjects\nAn overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales: Sect 338 and Sect 338(h)(10) The impact of the Sect 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Sect 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx217-25-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T235009Z LAST-MODIFIED:20250401T050028Z UID:10004843-1751284800-1751284800@sc.cpa SUMMARY:(SSMG112/25) Surgent's Microsoftr Excelr 365 and Excelr 2019: Getting Started with Excel DESCRIPTION:Event Description\nMicrosoftr Excelr 365 and Excelr 2019: Getting Started with Excel is a three-lesson basic level course that introduces you to the Excel software and then guides you through basic Excel features using step-by-step hands-on activities.Although this is a basic level course\, experienced Excel users switching from earlier versions of Excel can benefit from this course’s review of commonly used features plus the introduction of new features\, such as the new look for the Excel 365 Start screen or updated features in Excel 2019.Note that this course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. Some relevant tips for working with Excel with a Windows touch-screen device are also provided. \nDesigned For\nNew Excel users or experienced Excel users switching from earlier versions \nObjectives\nExplain how the Excel software is used; Start Excel; Identify the components of the Excel window; Describe a workbook and a worksheet; Navigate and select in a worksheet; Modify user options or preferences; Create and save a workbook; Enter\, edit\, and format text and numbers; Create basic formulas and use functions; Work in different worksheet views; Preview and print a worksheet; Work in Backstage view; and Use the Quick Access Toolbar\, the ribbon\, Excel Help\, the Tell Me feature\, the Smart Lookup feature\, shortcut menus\, and keyboard shortcuts to perform tasks. \nMajor Subjects\nLesson 1: identify ways to start Excel; recognize Excel Start screen elements including the Blank Workbook template\, recognize Excel window elements; select Backstage view to open an existing workbook; identify worksheet navigation methods; select worksheet cells\, rows\, and columns; identify and select Excel user preferences; identify ways to get help in Excel; select methods to save and close a workbook; select methods to create a new workbook; select methods to close one or more workbooks; and select methods to close Excel Lesson 2: identify ways to insert\, reposition\, select\, delete\, and rename worksheets; recognize ways to enter\, edit\, and format cell contents; select ways to create formulas; identify functions; identify ways to apply Accounting and Percent Style formattin; and select Flash Fill for data entry Lesson 3: identify ways to show and hide worksheet elements; select methods to undo and redo an action; recognize ways to switch between Normal view\, Page Layout view and Page Break Preview\, and; select page setup options\, preview and print options \nInstructions\nNone URL:https://sc.cpa/event/ssmg112-25-surgents-microsoftr-excelr-365-and-excelr-2019-getting-started-with-excel/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234913Z LAST-MODIFIED:20250401T030533Z UID:10004840-1751284800-1751284800@sc.cpa SUMMARY:(SSTX119/25) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\nUnderstand the latest enacted tax law changes Understand strategies and techniques to use in light of tax changes Understand current cases and rulings affecting individuals and businesses \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation in 2023 Section 163(j) in 2023 Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence\, including tax planning strategies Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting requirements New FinCEN reporting requirements in 2024 Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx119-25-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234811Z LAST-MODIFIED:20250401T040608Z UID:10004834-1751284800-1751284800@sc.cpa SUMMARY:(SSMG117/25) Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. We’ll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/income plan\, capital equipment planning\, the “one-year operating plan” (formerly referred to as a budget)\, the “monthly operating plan\,” cash planning\, risk planning\, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes\, which turns into a win-win for the employees and the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nDevelop a one-year operating plan (formerly referred to as a budget) Avoid the political pitfalls that often come with the forecasting and budgeting processes and inhibit change Maximize the usefulness of the forecasts developed for the organization Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nBuilding change into the planning process Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg117-25-surgents-innovative-forecasting-and-budgeting-moving-beyond-the-traditional-techniques/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234712Z LAST-MODIFIED:20250401T045408Z UID:10004831-1751284800-1751284800@sc.cpa SUMMARY:(SSTX227/25) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\nIdentify who is entitled to retirement benefits and in what amounts Identify factors to consider in determining when to take benefits Discuss taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage \nMajor Subjects\nLegislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?; Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare\, Part D prescription drugs: what retirees need to know Looking forward: Are changes ahead? \nInstructions\nNone URL:https://sc.cpa/event/sstx227-25-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234422Z LAST-MODIFIED:20250401T045715Z UID:10004822-1751284800-1751284800@sc.cpa SUMMARY:(SSAA286/25) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa286-25-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234418Z LAST-MODIFIED:20250401T035012Z UID:10004818-1751284800-1751284800@sc.cpa SUMMARY:(SSTX155/25) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. This material is continuously updated for recent legislation impacting individual taxpayers. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\nMine a tax return for tax planning with a client Understand the planning implications of the current environment Determine the best tax strategies for retirement Understand tax planning for the middle-income client \nMajor Subjects\nComprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new\, what’s expired or expiring\, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged acccounts Recent case law\, as applicable Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement \nInstructions\nNone URL:https://sc.cpa/event/sstx155-25-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234412Z LAST-MODIFIED:20250401T030937Z UID:10004817-1751284800-1751284800@sc.cpa SUMMARY:(SSMG115/25) Surgent's Microsoftr Wordr 365 and Wordr 2019: Getting Started DESCRIPTION:Event Description\nThis course is a three-lesson basic level course that guides you through opening\, creating\, formatting\, previewing\, printing\, and saving text documents. \nDesigned For\nNew Word users or experienced users switching from an earlier version \nObjectives\nCreate\, save\, and print Word documents Edit document headers and footers Edit and format document contents \nMajor Subjects\nIdentify ways to start Word; create a new Word document; add and remove text\, Identify ways to save\, close\, and reopen a document\, Select methods to work with multiple documents\, change the document view and use different methods to navigate a document\, Recognize how to preview and print a document\, Select and modify Word options; get help in Word\, Identify ways to select text\, Recognize ways to format text characters\, Select cut\, copy\, and paste techniques\, Identify ways to find and replace text and formatting\, Select the proofing tools\, Identify how to change page orientation and margins\, Select line spacing\, paragraph alignment\, and paragraph indentation options\, Recognize ways to create bulleted and numbered lists\, Select ways to insert page numbers\, headers and footers\, and manual page breaks Identify how to apply styles and how to change the document theme and style set \nInstructions\nNone URL:https://sc.cpa/event/ssmg115-25-surgents-microsoftr-wordr-365-and-wordr-2019-getting-started/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234303Z LAST-MODIFIED:20250401T042022Z UID:10004815-1751284800-1751284800@sc.cpa SUMMARY:(SSAA259/25) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS No. 26 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22\, 23\, 24\, and 26 Be familiar with preparation and compilation work program examples Be aware of the most recent reports and other required communications Keep abreast of relevant ARSC agenda items and projects Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa259-25-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234014Z LAST-MODIFIED:20250401T040811Z UID:10004813-1751284800-1751284800@sc.cpa SUMMARY:(SSAA207/25) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa207-25-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T211014 CREATED:20250331T234008Z LAST-MODIFIED:20250401T051118Z UID:10004809-1751284800-1751284800@sc.cpa SUMMARY:(SSMG110/25) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies DESCRIPTION:Event Description\n2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however\, generally only the large for-profit organizations pay a lot of attention to risk management. Or\, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago\, led by the financial industry\, large companies introduced systematic analysis in evaluating risk; however\, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management\, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies\, we will see how companies can face the issues of risk management and systematically develop a structure to identify\, evaluate\, and mitigate those risks. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. It is important to note that the program is not for the experienced risk manager of the large organization\, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the concepts of enterprise risk management Learn more about how we could have been better prepared for the pandemic Determine the nature of risk in all-sized companies Avoid being blind to obvious risks facing the company Rid the company of the approach to risk Perform risk identifications and evaluations Match risk to insurance in the most economical way Maximize organizational profits through reduction and transfer of risks Understand the best approaches to cyber risk \nMajor Subjects\nThe nature of risk in any size or type of organization What COVID-19 has taught us about risk management Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk \nInstructions\nNone URL:https://sc.cpa/event/ssmg110-25-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR