BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.2//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: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:20260514T051905 CREATED:20250331T232316Z LAST-MODIFIED:20250401T044718Z UID:10004757-1751284800-1751284800@sc.cpa SUMMARY:(SSAA141/25) Surgent's Annual Accounting Update DESCRIPTION:Event Description\nDesigned for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU No. 2016-02\, the FASB’s new lease accounting standard; hot topics related to ASC 606; and a review of ASC 326\, the soon-to-be-effective guidance on credit losses. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent accounting pronouncements and other standard setting activities \nObjectives\nBe aware of recent private company standard setting activities Review recently issued FASB Accounting Standards Updates Understand the new lease standard Recall hot topics related to applying ASC 606 Recall the basics of accounting for credit losses under ASC 326 \nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates Revenue recognition Leases Credit losses \nInstructions\nNone URL:https://sc.cpa/event/ssaa141-25-surgents-annual-accounting-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T232132Z LAST-MODIFIED:20250401T035522Z UID:10004753-1751284800-1751284800@sc.cpa SUMMARY:(SSTX151/25) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\nDistinguish a pure residence from a mixed-use residence and how Sect 280A applies Discuss the application of Sect 280A to a vacation home that is also rented out during part of the year Identify the issues related to the use of the residence as a home office \nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx151-25-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T232121Z LAST-MODIFIED:20250401T031301Z UID:10004752-1751284800-1751284800@sc.cpa SUMMARY:(SSMG124/25) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting 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. Many organizations spend huge amounts of money and effort at planning\, forecasting\, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also\, there is a lack of uniform accountability throughout the organization. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking\, through medium-term planning\, through the annual budget\, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan\, it is also a management course in that it will discuss the political aspects of planning. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning 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\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg124-25-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T232011Z LAST-MODIFIED:20250401T043820Z UID:10004749-1751284800-1751284800@sc.cpa SUMMARY:(SSTX233/25) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation “tailor-made” for CPAs who either work for or represent construction contractors. \nDesigned For\nCPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income \nObjectives\nRecognize the impact recent tax legislation has had on the construction industry Identify when the cash method of accounting may be used for long-term contracts Recall the authoritative source of the Internal Revenue Code (IRC) impacting the construction industry in general and long-term contracts in particular Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction State how a contractor qualifies for the small contractor exemption and the advantages it presents the contractor Recognize the different methods of income recognition from long-term contracts available when the contractor qualifies for the small contractor exemption Identify the qualifications for the 10 percent deferral election Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts Recognize the five basic rules concerning cost allocation for tax purposes Recognize how the alternative minimum tax impacts the construction industry Identify ways to reduce the impact of the alternative minimum tax Recognize the issues involved with the look-back provisions Recognize the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry Recognize the key provisions of FIN 48 and how it specifically impacts the construction industry Identify the most commonly missed tax strategies for contractors \nMajor Subjects\nThe impact of recent legislation on the construction industry How to qualify for the small contractor exemption and its advantages to the taxpayer Options available to the small contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Sect 460 and large contractors How uninstalled materials impact taxation of contractors How the look-back rules impact contractors How the 10 percent method can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx233-25-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T231215Z LAST-MODIFIED:20250401T041411Z UID:10004735-1751284800-1751284800@sc.cpa SUMMARY:(SSAA220/25) Surgent's Goodwill Impairment Basics DESCRIPTION:Event Description\nThis course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06. \nDesigned For\nAccounting professionals seeking an introduction to goodwill impairment testing and the related FASB requirements \nObjectives\nRecognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill Recognize the key disclosure;requirements for goodwill and goodwill impairment losses \nMajor Subjects\nGoodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa220-25-surgents-goodwill-impairment-basics/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T231112Z LAST-MODIFIED:20250401T045911Z UID:10004733-1751284800-1751284800@sc.cpa SUMMARY:(SSTX215/25) Surgent's How to Settle a Client's Estate DESCRIPTION:Event Description\nFederal estate and gift taxes currently affect few clients\, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts\, communicate a real-world explanation to clients\, and serve\, in some instances\, as an advisor to them. After taking this course\, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\nUnderstand how creditors’ claims impact a beneficiary’s claims Understand the key provisions in a will or trust Understand the duties of an executor or trustee in relation to beneficiaries and other third parties Identify trusts\, wills\, and other documents encountered\, & their uses Understand the stages of an estate administration including costs\, collections\, payment of debts/taxes\, distribution to beneficiaries Be aware of the duties a fiduciary and members of the estate planning team owe to creditors\, beneficiaries\, and the courts \nMajor Subjects\nIssues involved when settling an estate: marshaling of assets\, payment of creditors\, & distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney\, health care directives\, and living wills Why a will is probated\, and on what grounds it may be challenged Comprehensive checklists on how to read a will\, duties of an executor and trustee\, and much more Identification and report of estate assets What to do and what not to do as a fiduciary\, executor\, or trustee: duty of care\, investment\, informing\, payment of debts and taxes\, & defending a will contest How executors and trustees interact with beneficiaries Elective shares\, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors\, third parties\, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income\, estate\, and inheritance taxes Fiduciary accounting: principal and income concepts An introduction to drafting an account\, and why it is relevant Administration of revocable trusts Estate basis reporting \nInstructions\nNone URL:https://sc.cpa/event/sstx215-25-surgents-how-to-settle-a-clients-estate/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230917Z LAST-MODIFIED:20250401T025113Z UID:10004729-1751284800-1751284800@sc.cpa SUMMARY:(SSTX242/25) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area\, but also examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue\, so that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nRecall which states do not have an income tax. Determine when employer withholding obligations exist. Recognize how withholding obligations are affected by reciprocal agreements between states. Identify where employers are obligated to pay unemployment for employees. \nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx242-25-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230708Z LAST-MODIFIED:20250401T032920Z UID:10004726-1751284800-1751284800@sc.cpa SUMMARY:(SSAA238/25) Surgent's Lease Accounting: Exploring the New Standard DESCRIPTION:Event Description\nWith the effective date of Topic 842 now here\, now is the time to get your hands around the details of the FASB’s new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides a thorough overview of the FASB’s new lease accounting standard (ASU No. 2016-02) that was released in February 2016 and all subsequent changes that have been made to ASC 842. You will learn about the long-awaited lease accounting standard for lessors and lessees\, including transition accounting\, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used\, including journal entries\, to help in understanding this complex area of accounting. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to be up-to-date on the FASB’s new lease accounting guidance \nObjectives\nBe familiar with the FASB’s new lease accounting standards and guidance \nMajor Subjects\nLeases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees Sale and leaseback transactions Transition guidance Recently released ASUs impacting Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa238-25-surgents-lease-accounting-exploring-the-new-standard/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230610Z LAST-MODIFIED:20250401T032729Z UID:10004721-1751284800-1751284800@sc.cpa SUMMARY:(SSAA216/25) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards.This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards related to revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses Identify balance sheet\, income statement\, and statement of cash flows presentation issues Review disclosure examples from all sized entities\, including small and medium-sized businesses Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-25-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230513Z LAST-MODIFIED:20250401T032711Z UID:10004720-1751284800-1751284800@sc.cpa SUMMARY:(SSTX228/25) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost Accounting and Financial Professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\nUnderstand the basics of Sect 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it \nMajor Subjects\nNew issues for the current year tax return and Sect 199A Installment sales: understanding the complicated issues Form 8582: Passive losses with carryovers; Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments: Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues: The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues: You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax: Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx228-25-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230410Z LAST-MODIFIED:20250401T033419Z UID:10004716-1751284800-1751284800@sc.cpa SUMMARY:(SSTX176/25) Surgent's Multistate Income Tax Issues DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in the area of nexus. Learn how nexus requirements have changed and where the state laws may be heading in the future. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nIdentify changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Recognize areas that may require additional attention for state tax planning purposes Recall areas that may be costly for employers or clients Recognize the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nEmerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility \nInstructions\nNone URL:https://sc.cpa/event/sstx176-25-surgents-multistate-income-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230306Z LAST-MODIFIED:20250401T044908Z UID:10004715-1751284800-1751284800@sc.cpa SUMMARY:(SSTX203/25) Surgent's Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate tax planning \nObjectives\nUnderstand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse \nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates\, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney\, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability\, disability\, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx203-25-surgents-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230214Z LAST-MODIFIED:20250401T052614Z UID:10004712-1751284800-1751284800@sc.cpa SUMMARY:(SSTX141/25) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nDue to IRS issue focused examinations\, Accounting and Finance Professionals need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused examinations\, Accounting and Finance Professionals must understand what the high audit risk area issues are and what the IRS is focusing on when a return is examined. In addition\, because tax-related identity theft is a common issue for many taxpayers\, it is critical for Accounting and Finance Professionals to understand the procedures necessary to resolve this matter for their clients. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Criteria that the IRS uses to select returns for examination Vehicles\, meals\, and virtual currency considerations Worker classification determinations on who is an employee and who is an independent contractor S corporation officer’s reasonable compensation issues Responsibilities to pay the employment taxes when the business defaults Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx141-25-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230113Z LAST-MODIFIED:20250401T041322Z UID:10004710-1751284800-1751284800@sc.cpa SUMMARY:(SSAA234/25) Surgent's Internal Controls and COSO in a Post-COVID Landscape DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on the internal control environment in the post-COVID pandemic era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\nUnderstand that fraud occurs in companies with seemingly sound internal control structures Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient Understand the difference between reactions and responses to changing circumstances Recognize that the days of working in an office may be numbered (or certainly reduced) Recognize that the increase of remote work options presents new\, sometimes shocking challenges Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost \nMajor Subjects\nACFE’s Occupational Fraud 2022: Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-25-surgents-internal-controls-and-coso-in-a-post-covid-landscape/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230017Z LAST-MODIFIED:20250401T020308Z UID:10004709-1751284800-1751284800@sc.cpa SUMMARY:(SSAA147/25) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting\, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates\, and we will review proposed updates to ASC 740 disclosures on which the FASB is contemplating.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent and proposed changes to accounting guidance for income taxes \nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes \nInstructions\nNone URL:https://sc.cpa/event/ssaa147-25-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T230012Z LAST-MODIFIED:20250401T045221Z UID:10004708-1751284800-1751284800@sc.cpa SUMMARY:(SSMG137/25) Surgent's Microsoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables DESCRIPTION:Event Description\nMicrosoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables is a two-lesson\, intermediate level course that guides you through organizing\, entering\, and validating worksheet data and then effectively sorting\, filtering\, subtotaling\, and outlining the data. You also learn how to define well-organized data as an Excel table; then use Table features to work with the data.In Lesson 1\, you learn how to organize columns and rows of data into a range so that you can effectively sort\, filter\, subtotal\, and outline the data. Then you learn how to protect the data from invalid data entry by setting data validation rules for specific cells. You learn how to copy these validation rules to other cells\, how to remove validation rules from cells\, and how to use the Data Form dialog box to enter and locate data in a range. Next\, you learn how to sort a data range on one column or on multiple columns and how to use a custom sort order\, the Filter (AutoFilter) feature\, and the Advanced Filter feature to view data that meets specific criteria. Then you learn how to add and remove subtotals from a data range while viewing the data range in outline form. You also learn how to create a chart using an outline’s subtotals.Finally\, in Lesson 2\, you explore the advantages of defining a range of data as an Excel table. You also learn how to analyze data using table tools.This course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. \nDesigned For\nUsers experienced with using Excel 2019 in the Windows 10 operating system environment or experienced Excel users switching from earlier versions of Excel. \nObjectives\nIdentify the guidelines for a well-organized data range; select ways to create and test validation rules; select the Data Form for data entry Recognize ways to sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Identify multiple ways to define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Recognize ways to enter data and formulas in a table; change table formatting; resize a table; scroll\, sort\, filter\, and summarize a table; and convert a table to a data range \nMajor Subjects\nIdentify the guidelines for a well-organized data range Enter\, test\, and copy validation rules Use the Data Form for data entry Sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Enter data and formulas in a table Change table formatting Resize a table Scroll\, sort\, filter\, and summarize a table Convert a table to a data range \nInstructions\nNone URL:https://sc.cpa/event/ssmg137-25-surgents-microsoftr-excelr-365-excelr-2019-working-with-data-ranges-and-tables/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T225914Z LAST-MODIFIED:20250401T040718Z UID:10004707-1751284800-1751284800@sc.cpa SUMMARY:(SSAA237/25) Surgent's How to Account for Internal-Use Software Arrangements DESCRIPTION:Event Description\nThis course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized\, how those costs are amortized\, how they are tested for impairment\, as well as presentation and disclosure requirements. \nDesigned For\nProfessional accountants \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\nDevelopment costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa237-25-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T225907Z LAST-MODIFIED:20250401T043918Z UID:10004705-1751284800-1751284800@sc.cpa SUMMARY:(SSAA159/25) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the leasing standard and other standards looming\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues \nMajor Subjects\nLessons learned (and lessons remaining) from the implementation of GASB No. 87\, Leases How governments can prepare for and implement GASB No. 96\, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards \nInstructions\nNone URL:https://sc.cpa/event/ssaa159-25-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051905 CREATED:20250331T225815Z LAST-MODIFIED:20250401T044811Z UID:10004704-1751284800-1751284800@sc.cpa SUMMARY:(SSTX179/25) Surgent's Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nUnderstand changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx179-25-surgents-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225614Z LAST-MODIFIED:20250401T034113Z UID:10004701-1751284800-1751284800@sc.cpa SUMMARY:(SSAA209/25) Surgent's FASB Update: New and Recent Accounting Standards Updates DESCRIPTION:Event Description\nDesigned for practitioners and their staff\, whether in public accounting or business and industry\, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs)\, and a review of the guidance related to ASC 842\, Leases\, which will be effective in 2022 for private companies. \nDesigned For\nPracticing CPAs and their staff\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\nIdentify and apply the latest FASB Accounting Standards Updates Review key challenges related to ASC 842 implementation \nMajor Subjects\nRecently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa209-25-surgents-fasb-update-new-and-recent-accounting-standards-updates/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225514Z LAST-MODIFIED:20250401T034109Z UID:10004699-1751284800-1751284800@sc.cpa SUMMARY:(SSOT130/25) 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 they will require and planning for how to reach their 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 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 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/ssot130-25-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225421Z LAST-MODIFIED:20250401T024017Z UID:10004697-1751284800-1751284800@sc.cpa SUMMARY:(SSMG126/25) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nThis past year has shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of our experiences with COVID-19. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the importance of project management in parts of the financial function See how project management can help an individual executive better organize the department Review different types of project management and see which one or ones might be best for the department and organization Explore some of the project management software suited for the small to medium size enterprise \nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssmg126-25-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225413Z LAST-MODIFIED:20250401T022212Z UID:10004696-1751284800-1751284800@sc.cpa SUMMARY:(SSTX183/25) Surgent's Max the Tax: Schedule E DESCRIPTION:Event Description\nYou just received an email from Roni\, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas\, and he will ask you to be his new tax accountant. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\nUnderstand what qualifies as supplemental / rental income on Schedule E Understand what qualifies as expenses to report on Schedule E \nMajor Subjects\nBusiness development Types of properties Rental property use; Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits \nInstructions\nNone URL:https://sc.cpa/event/sstx183-25-surgents-max-the-tax-schedule-e/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225208Z LAST-MODIFIED:20250401T021727Z UID:10004694-1751284800-1751284800@sc.cpa SUMMARY:(SSAA164/25) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nThis year\, not-for-profit entities are preparing to apply critical new standards related to contributions of nonfinancial assets\, leases\, and more. Now is the time to know more than just what the standards say – we need to know what they mean and how they will affect not-for-profit entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in not-for-profit accounting today. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in not-for-profit accounting today Skillfully implement today’s most challenging FASB standards affecting not-for-profits More effectively audit not-for-profit entities through superior knowledge of key accounting issues \nMajor Subjects\nPreparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e.\, ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842\, Leases\, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa164-25-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225137Z LAST-MODIFIED:20250401T021722Z UID:10004693-1751284800-1751284800@sc.cpa SUMMARY:(SSTX130/25) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8 Understand the gig economy and the payroll tax responsibilities associated with it \nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Sect 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Sect 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx130-25-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T225129Z LAST-MODIFIED:20250401T021702Z UID:10004691-1751284800-1751284800@sc.cpa SUMMARY:(SSMG136/25) Surgent's Microsoftr Excelr 2019: Working with Formulas and Functions DESCRIPTION:Event Description\nThis course guides you through creating\, copying and pasting\, reviewing\, and correcting basic and complex formulas in Excel 2019 using step-by-step\, hands-on activities. \nDesigned For\nUsers experienced with using Excel 2019 in the Windows 10 operating system environment or experienced Excel users switching from earlier versions of Excel. \nObjectives\nDescribe formula and function syntax and create basic formulas Copy/paste and fill formulas Enter formulas on grouped worksheets Use multiple methods to build formulas Apply conditional formatting to formulas’ results Find and correct formula errors using a variety of tools\, such as the Error Checking feature and Trace Error icon\, the Formula Auditing tools\, and the Watch Window \nMajor Subjects\nIdentify basic formula and function syntax Recognize formulas pasted with relative references Select status bar options and sum (AutoSum) for quick calculations Recognize formulas pasted with mixed or absolute references Identify formula results pasted as values Select worksheets for grouping and entering formulas Identify ways to link worksheets and workbooks with 3D formulas Select the insert function button or buttons from the function library to insert functions in formulas Recognize defined names as function arguments Apply conditional formatting to formulas results Identify and correct common errors using the trace error icon and the formula auditing tools Identify and correct circular references Select color-coded cell borders to correct a cell reference error in a formula Identify how to step through a nested formula Identify how to use the Watch Window and other tools to analyze\, protect\, and hide formulas \nInstructions\nNone URL:https://sc.cpa/event/ssmg136-25-surgents-microsoftr-excelr-2019-working-with-formulas-and-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T224916Z LAST-MODIFIED:20250401T045225Z UID:10004684-1751284800-1751284800@sc.cpa SUMMARY:(SSTX138/25) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\nExpand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review\, including consideration of risk management \nMajor Subjects\nReview an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA) What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Sect 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness; handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx138-25-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T224421Z LAST-MODIFIED:20250401T043913Z UID:10004675-1751284800-1751284800@sc.cpa SUMMARY:(SSTX236/25) Surgent's Comprehensive Guide to Tax Depreciation\, Expensing\, and Property Transactions DESCRIPTION:Event Description\nWith a greater-than-ever 179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions\, these are unprecedented times for businesses to make major asset investments.From the most up-to-date depreciation regulations to inflation adjustments and technical corrections\, this course provides guidance for navigating the complex maze of rules dealing with depreciation\, amortization\, and sales of property. The manual contains a wide range of case types and examples covering common and uncommon situations 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\nUnderstand the assets subject to depreciation Answer advanced Sect 179 and automobile depreciation questions Comprehend depreciation and MACRS cost recovery Navigate installment sales and reacquisitions Complete cases related to depreciation and sales of assets \nMajor Subjects\nFinal regulations: bonus depreciation and Sect 1031 exchanges Technical correction in Rev. Proc. 2019-13: use it or stand to lose second-year depreciation deductions for luxury automobiles Components for real estate depreciation Depreciation alternatives Rules for Sect 179 depreciation Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) Amortization of research and experimentation costs Depreciating like-kind exchange property Applying Sect 121 and Sect 1031 to the same transfer of property Reacquired installment sale property: calculating potential gain and new basis Understanding Sect 197 amortization issues and handling intangible asset costs Depreciation issues\, tax-deferred exchanges\, conversions of personal property into business property\, and home sale exclusions Compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients\, plus useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx236-25-surgents-comprehensive-guide-to-tax-depreciation-expensing-and-property-transactions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T224314Z LAST-MODIFIED:20250401T050221Z UID:10004673-1751284800-1751284800@sc.cpa SUMMARY:(SSAA273/25) Surgent's Surging Auditors: Wally's Warehouse DESCRIPTION:Event Description\nDuring this interactive game\, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up\, interviewing Wally the client\, and performing inventory test counts. After performing the test counts\, participants will evaluate the results. \nDesigned For\nAccounting professionals new to taking inventory observations \nObjectives\nUse your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation; Identify high value questions to ask the client prior to performing the test counts; Perform procedures to test the existence\, completeness\, and accuracy of the physical inventory count; Evaluate the results obtained from the test counts performed \nMajor Subjects\nObservation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained \nInstructions\nNone URL:https://sc.cpa/event/ssaa273-25-surgents-surging-auditors-wallys-warehouse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260514T051906 CREATED:20250331T224312Z LAST-MODIFIED:20250401T050217Z UID:10004672-1751284800-1751284800@sc.cpa SUMMARY:(SSOT133/25) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand they need the best skills to motivate\, manage\, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. This reality has proven to be even more true with the advent of COVID-19. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. The program is focused on organizational success and will concentrate on ways to manage risk and achieve greater productivity. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals Understand how domestic and global economic conditions could impact the organization Apply what we have learned from the COVID-19 pandemic for a positive impact on the organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot133-25-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR