BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART: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:20260404T021427 CREATED:20250401T000219Z LAST-MODIFIED:20250401T044021Z UID:10004882-1751284800-1751284800@sc.cpa SUMMARY:(SSTX279/25) Surgent's Weekly Expert Hour (Original Air Date: 1/28/21) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nFinCEN Notice 2020-2 (12/31/2020) Revenue Procedure 2020-54 IRS Notice 2021-13 Remote workforce issues Recent changes to federal energy incentive programs 179D and 45L (as of 1/28/21) \nInstructions\nNone URL:https://sc.cpa/event/sstx279-25-surgents-weekly-expert-hour-original-air-date-1-28-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000217Z LAST-MODIFIED:20250401T033320Z UID:10004881-1751284800-1751284800@sc.cpa SUMMARY:(SSTX245/25) Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203 DESCRIPTION:Event Description\nMany tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients. \nDesigned For\nAny tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities \nObjectives\nUnderstand how a client determines his or her at-risk basis in his or her pass through entity Understand how the at-risk basis calculation differs from a regular basis calculation Calculate the amount of an investor’s annual at-risk basis Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer’s at-risk basis \nMajor Subjects\nBasis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing \nInstructions\nNone URL:https://sc.cpa/event/sstx245-25-surgents-guide-to-understanding-the-at-risk-basis-rules-and-forms-6198-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000215Z LAST-MODIFIED:20250401T051624Z UID:10004880-1751284800-1751284800@sc.cpa SUMMARY:(SSTX305/25) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nThe Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act \nInstructions\nNone URL:https://sc.cpa/event/sstx305-25-surgents-weekly-expert-hour-original-air-date-1-20-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000208Z LAST-MODIFIED:20250401T041518Z UID:10004877-1751284800-1751284800@sc.cpa SUMMARY:(SSAA206/25) Surgent's Found It! Reporting Findings in Yellow Book and Single Audits DESCRIPTION:Event Description\nWhen auditors detect findings in Yellow Book and single audits\, they do not just communicate them in some shabby little letter to management; they get reported! In this course\, we will examine what types of findings get reported\, how they get reported\, and where they get reported! This course will take you from just checking a box and fulfilling a requirement to developing and delivering findings that make a meaningful difference to your clients. \nDesigned For\nNot-for-profit and government auditors \nObjectives\nUnderstand and apply the Yellow Book and Uniform Guidance requirements for developing and reporting findings Assist clients and report users in understanding where problems exist and how they can be corrected Skillfully write and report findings \nMajor Subjects\nThe types of findings reported in Yellow Book and single audits The Yellow Book and Uniform Guidance requirements for reporting findings How to really think through the elements of a finding to assist report users \nInstructions\nNone URL:https://sc.cpa/event/ssaa206-25-surgents-found-it-reporting-findings-in-yellow-book-and-single-audits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000207Z LAST-MODIFIED:20250401T051607Z UID:10004876-1751284800-1751284800@sc.cpa SUMMARY:(SSTX208/25) Surgent's Real Estate for Accounting and Finance Professionals DESCRIPTION:Event Description\nExplore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income\, understanding the nuances of deductions\, and unraveling the complexities of passive activity loss rules. Whether it’s mastering Schedule E or understanding Congress’ intent behind tax laws\, professionals will leave with an enriched understanding. \nDesigned For\nAccounting and finance professionals seeking a comprehensive understanding of the intersections between rental real estate and federal income taxation \nObjectives\nEffectively compute rental income and expenses Decode the implications of renting out vacation homes Navigate different tax forms including Schedule E and Schedule A Unravel the complexities of passive activity loss rules and their foundational reasoning Differentiate between active and material participation Understand the nuances in grouping passive activities for tax purposes Navigate the primary limitations on deductibility of passive losses Dive into the influence of at-risk rules on deductions and taxable income Recognize when and how real estate activities are classified as active businesses Identify scenarios for applying individual investor exceptions in passive activity loss rules Analyze Section 199A QBI deduction and safe harbor rules for real estate professionals \nMajor Subjects\nRental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation \nInstructions\nNone URL:https://sc.cpa/event/sstx208-25-surgents-real-estate-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000117Z LAST-MODIFIED:20250401T052129Z UID:10004874-1751284800-1751284800@sc.cpa SUMMARY:(SSTX317/25) Surgent's Weekly Expert Hour (Original Air Date: 7/14/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nTax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets \nInstructions\nNone URL:https://sc.cpa/event/sstx317-25-surgents-weekly-expert-hour-original-air-date-7-14-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000113Z LAST-MODIFIED:20250401T033520Z UID:10004873-1751284800-1751284800@sc.cpa SUMMARY:(SSTX109/25) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\nUnderstand how stock basis\, AAA\, and other limitations are determined Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions \nMajor Subjects\nFinal regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates \nInstructions\nNone URL:https://sc.cpa/event/sstx109-25-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000112Z LAST-MODIFIED:20250401T050715Z UID:10004872-1751284800-1751284800@sc.cpa SUMMARY:(SSTX298/25) Surgent's Weekly Expert Hour (Original Air Date: 8/27/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nProposed Schedules K-2 and K-3 (as of 8/27/20) Section 165(i) CARES Act changes to the net operating loss rules Revenue Procedure 2020-24 \nInstructions\nNone URL:https://sc.cpa/event/sstx298-25-surgents-weekly-expert-hour-original-air-date-8-27-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000024Z LAST-MODIFIED:20250401T023837Z UID:10004871-1751284800-1751284800@sc.cpa SUMMARY:(SSAA198/25) Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques DESCRIPTION:Event Description\nThis course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed\, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn how to recognize and prevent fraud in their business \nObjectives\nRecognize ways to detect and prevent fraud in your organization \nMajor Subjects\nCommon fraud prevention strategies Common fraud detection methods \nInstructions\nNone URL:https://sc.cpa/event/ssaa198-25-surgents-how-can-i-spot-fraud-a-review-of-fraud-detection-and-prevention-techniques/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000023Z LAST-MODIFIED:20250401T024013Z UID:10004870-1751284800-1751284800@sc.cpa SUMMARY:(SSTX124/25) Surgent's Top Business Tax Planning Strategies DESCRIPTION:Event Description\nTax planning for the end of 2023 and for 2024 is largely built upon legislation contained within the Inflation Reduction Act and the SECURE Act 2.0\, both enacted in 2022\, that offers new planning options for businesses. There are\, however\, other business tax changes that come from other pieces of legislation\, IRS pronouncements of various kinds\, and court cases. This program analyzes the new opportunities that these tax changes offer to businesses and their owners. \nDesigned For\nTax practitioners who anticipate advising business clients in 2023 and 2024 regarding strategies to reduce or eliminate federal income taxation \nObjectives\nAdvise business owner clients on adopting tax planning strategies that would reduce their tax liability for 2023 \nMajor Subjects\nElectronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth catch-up plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation \nInstructions\nNone URL:https://sc.cpa/event/sstx124-25-surgents-top-business-tax-planning-strategies/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000018Z LAST-MODIFIED:20250401T041321Z UID:10004869-1751284800-1751284800@sc.cpa SUMMARY:(SSTX172/25) Surgent's Taking Advantage of Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\nUtilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange \nMajor Subjects\nUnderstanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456\, and Form 8824 \nInstructions\nNone URL:https://sc.cpa/event/sstx172-25-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250401T000014Z LAST-MODIFIED:20250401T050723Z UID:10004867-1751284800-1751284800@sc.cpa SUMMARY:(SSTX283/25) Surgent's Weekly Expert Hour (Original Air Date: 12/17/20) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\nBe well informed on current topics impacting taxes\, finance\, and industry \nMajor Subjects\nCasualty and theft losses Federally declared disaster areas for 2020 Cost segregation in 2020 Taxation of virtual currency (as of 12/17/20) \nInstructions\nNone URL:https://sc.cpa/event/sstx283-25-surgents-weekly-expert-hour-original-air-date-12-17-20/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235905Z LAST-MODIFIED:20250401T044322Z UID:10004865-1751284800-1751284800@sc.cpa SUMMARY:(SSAA129/25) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260) Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265) Describe other communications that need to be made outside the entity in certain circumstances Create effective communications that enhance client service \nMajor Subjects\n\nRelevant literature \nCommunications to those charged with governance \nInternal controls communications to management and those charges with goverance\n\nInstructions\nNone URL:https://sc.cpa/event/ssaa129-25-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235814Z LAST-MODIFIED:20250401T050013Z UID:10004863-1751284800-1751284800@sc.cpa SUMMARY:(SSTE127/25) Surgent's Power Query Series: Adding Columns for Data Enrichment DESCRIPTION:Event Description\nUsing a variety of hands-on exercises\, this course enables users to learn how to add columns using Power Query (Excel version). Power Query is an “ETL” tool that extracts\, transforms\, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the fifth in a twelve-part series\, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query. \nDesigned For\nExcel users who want to develop data analytics skills \nObjectives\nUnderstand how to add columns in Power Query by a variety of methods\, including merging columns\, duplicating columns\, and adding custom columns Recognize that adding columns is determined by the data type of the column \nMajor Subjects\nCreate a new column from existing columns Adding columns is determined by the data type of the column Adding new columns Hands-on examples: column from examples\, merging columns\, duplicate columns\, custom columns\, conditional column\, index column \nInstructions\nSave all data sets provided to a central location on your computer URL:https://sc.cpa/event/sste127-25-surgents-power-query-series-adding-columns-for-data-enrichment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235813Z LAST-MODIFIED:20250401T050333Z UID:10004862-1751284800-1751284800@sc.cpa SUMMARY:(SSTX190/25) Surgent's Nuts & Bolts of Cryptocurrency Taxation DESCRIPTION:Event Description\nCryptocurrency is heading mainstream. According to a recent study conducted by New York Digital Investment Group\, there are 46 million bitcoin holders in the US\, and institutions have also shown increased interest in this space. The rising popularity of cryptocurrency and the inclusion of the virtual currency question on the front and center of Form 1040 have made cryptocurrency a subject that tax practitioners cannot afford to ignore anymore. This course is designed to walk you through tax implications of common cryptocurrency-related transactions (trading\, mining\, spending\, staking\, etc.) and how to successfully service clients affiliated with cryptocurrency by using a tool like CoinTracker. This session also covers current developments surrounding this topic and some of the unique tax planning opportunities in the crypto space such as tax loss harvesting without being subject to wash sale rules\, tax lot ID optimization (FIFO\, LIFO\, and HIFO)\, self-directed IRAs\, etc. \nDesigned For\nAccounting and Finance Professionals who want to get a high-level understanding of how cryptocurrency work and how to serve clients with cryptocurrency transactions \nObjectives\nRecognize the latest in blockchain technology and how it is impacting our world Understand how to interact with cryptocurrency Understand the tax implications of investing in cryptocurrency\, running a mining operation\, using NFTs\, and using cryptocurrency as a payment method Recognize challenges in dealing with cryptocurrency-related clients; Apply tax planning opportunities Serve clients with cryptocurrency transactions using a tool like CoinTracker.io \nMajor Subjects\nWhat is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care? \nInstructions\nNone URL:https://sc.cpa/event/sstx190-25-surgents-nuts-bolts-of-cryptocurrency-taxation/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235807Z LAST-MODIFIED:20250401T050020Z UID:10004861-1751284800-1751284800@sc.cpa SUMMARY:(SSAA242/25) Surgent's Monthly Accounting Update Series (Original Air Date: 5/25/21) DESCRIPTION:Event Description\nThe one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas\, including accounting for the impact of the COVID-19 pandemic\, working in a virtual environment\, and implementing new AICPA and FASB pronouncements. In this monthly series\, we will explore the hot topics and current events that are driving financial accounting today\, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts\, this monthly update will keep you up to date on what you need to know in the accounting world.So\, whether your area of specialty is employee benefit plans\, leases\, not-for-profit and governmental accounting or something else\, this monthly hour will give you what you need to know to do your job as effectively as possible. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nIdentify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season \nMajor Subjects\nNew professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners \nInstructions\nNone URL:https://sc.cpa/event/ssaa242-25-surgents-monthly-accounting-update-series-original-air-date-5-25-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235806Z LAST-MODIFIED:20250401T052421Z UID:10004860-1751284800-1751284800@sc.cpa SUMMARY:(SSTE105/25) Surgent's Data Analytics Readiness Series: Data Preparation Using Get and Transform DESCRIPTION:Event Description\nIn this one-hour course\, users will learn to apply Power Query to extract\, transform\, and load data for analysis. Users will learn how to manipulate data once it is loaded into the platform and will practice the manipulation during the course. Using the same data as the instructor\, users will perform an exercise to clean and transform a basic general ledger with an emphasis on preparing the data for analysis. This course is one in a ten-part certification series\, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals\, by Surgent IQ. \nDesigned For\nAccountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas \nObjectives\nUnderstand the applicable Excel skills that will be required in making the transition to data analyst Apply Power Query to extract\, transform\, and load (ETL) data Understand and apply the basics of data cleaning Understand what M Code is and how it is used Apply ETL processes to a dataset \nMajor Subjects\nAn ETL tool- Extract Transform and Load How Power Query ups your game in data analytics Interface components of Power Query Column level and table actions Power Query is a sequential macro recorder What is M Code? Exercise- cleaning and transforming a general ledger \nInstructions\nInstall Power Pivot and Data Analysis ToolPak URL:https://sc.cpa/event/sste105-25-surgents-data-analytics-readiness-series-data-preparation-using-get-and-transform/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235636Z LAST-MODIFIED:20250401T041131Z UID:10004858-1751284800-1751284800@sc.cpa SUMMARY:(SSAA128/25) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence DESCRIPTION:Event Description\nDuring a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control)\, performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit\, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\nDescribe the characteristics of audit evidence Discuss the sources of evidence Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls Evaluate the sufficiency and appropriateness of evidence obtained during the audit \nMajor Subjects\nSAS 142\, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa128-25-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235625Z LAST-MODIFIED:20250401T030318Z UID:10004856-1751284800-1751284800@sc.cpa SUMMARY:(SSOT136/25) Surgent's Time Management for Professionals DESCRIPTION:Event Description\nThe phrase “time management” is misleading. No one manages time. Instead\, we manage events in our lives which consume time. Like money\, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who “manage” or budget their time wisely often are more productive\, less stressed\, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still\, successful time management strategies vary based upon the personality\, motivation\, and discipline of each individual. This course provides simple\, practical\, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout\, which in turn improves the likelihood of achieving success in any endeavor. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve time management \nObjectives\nRecognize how you use your time most effectively Understand your priorities when budgeting time Understand ways to schedule your time appropriately Manage external events that consume time Use strategies and tools to assist in properly managing time Be familiar with strategies for resolving time management problems \nMajor Subjects\nManaging interruptions The role of activity logs\, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan \nInstructions\nNone URL:https://sc.cpa/event/ssot136-25-surgents-time-management-for-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235517Z LAST-MODIFIED:20250401T053511Z UID:10004855-1751284800-1751284800@sc.cpa SUMMARY:(SSOT138/25) Surgent's Workplace Etiquette for Young Professionals DESCRIPTION:Event Description\nUnderstanding the nuances of workplace protocol facilitates effective interactions within the office as well as at external business functions. In this class you will learn how to cultivate your executive presence as well as how to conduct yourself in a variety of business settings. The work environment extends beyond the walls of the office into client sites\, business events\, and conferences. You will be provided with the tools to navigate every situation with confidence and grace. Although the workplace is an evolving structure\, the general rules of etiquette such as kindness\, respect\, cooperation\, and effective communication have not shifted. \nDesigned For\nYoung professionals in the accounting or financial service professions who are interested in elevating and fine tuning a workplace presence to enhance career opportunities. \nObjectives\nUnderstand how to cultivate and project an executive presence Integrate perception management through appearance\, behavior\, and communication in the workplace Effectively navigate business dining settings and client events \nMajor Subjects\nProjecting a professional presence Verbal communication skills to elevate your message Mastering non-verbal communication Protocol for office settings Building trust within the organization and with clients Running an impactful meeting Adding value as a meeting attendee Executive dining etiquette strategies and tips \nInstructions\nNone URL:https://sc.cpa/event/ssot138-25-surgents-workplace-etiquette-for-young-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235515Z LAST-MODIFIED:20250401T051211Z UID:10004854-1751284800-1751284800@sc.cpa SUMMARY:(SSOT119/25) Surgent's Hiring and Firing of Employees - What You Can and Cannot Do DESCRIPTION:Event Description\nThere are numerous federal laws that restrict what businesses can do in terms of hiring and firing employees. Many of these laws impose significant penalties if employers violate them. Accordingly\, it is crucial that all employers and their professional advisors understand these laws and apply them to their employment practices. \nDesigned For\nAny practitioner whose duties involve hiring and firing employees \nObjectives\nRecognize when a worker might have an implied employment contract Know what to ask about and what to discuss during an employment interview Know how to discharge an employee—what\, and what not\, to say and do \nMajor Subjects\nEmployment at will; what this means in a practical sense Implied employment contracts What a prospective employer can ask about\, and test for\, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued \nInstructions\nNone URL:https://sc.cpa/event/ssot119-25-surgents-hiring-and-firing-of-employees-what-you-can-and-cannot-do/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235510Z LAST-MODIFIED:20250401T053314Z UID:10004853-1751284800-1751284800@sc.cpa SUMMARY:(SSAA201/25) Surgent's The Role of the Whistle-Blower DESCRIPTION:Event Description\nWhistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations\, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to better understand the role of whistle-blowers in preventing fraud \nObjectives\nRecognize the importance of whistle-blowers in fraud detection and prevention Understand the challenges and dilemmas faced by whistle-blowers \nMajor Subjects\nUnderstanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower’s dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths \nInstructions\nNone URL:https://sc.cpa/event/ssaa201-25-surgents-the-role-of-the-whistle-blower/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235317Z LAST-MODIFIED:20250401T043309Z UID:10004851-1751284800-1751284800@sc.cpa SUMMARY:(SSAA115/25) Surgent's Effective Techniques for Auditing Contingencies and Going Concern DESCRIPTION:Event Description\nIn these rapidly changing times\, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition\, new audit standards\, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants responsible for auditing contingencies and going concern uncertainties \nObjectives\nDescribe accounting and auditing requirements for commitments and contingencies Discuss litigation\, claims and assessment special considerations Prepare disclosures for common uncertainties contingencies Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure \nMajor Subjects\nOverview of uncertainties\, contingencies\, litigation\, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards. \nInstructions\nNone URL:https://sc.cpa/event/ssaa115-25-surgents-effective-techniques-for-auditing-contingencies-and-going-concern/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235315Z LAST-MODIFIED:20250401T033017Z UID:10004850-1751284800-1751284800@sc.cpa SUMMARY:(SSMG122/25) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand how to integrate a budget\, strategic plan\, and forecast into one system See how the integrated plan helps the organization Identify how planning causes greater accountability for the company Perform various EVA and cash flow analysis in capital planning Understand how to make planning more politically acceptable in the organization \nMajor Subjects\nThe keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans \nInstructions\nNone URL:https://sc.cpa/event/ssmg122-25-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235212Z LAST-MODIFIED:20250401T050716Z UID:10004847-1751284800-1751284800@sc.cpa SUMMARY:(SSOT143/25) Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients DESCRIPTION:Event Description\nCompanies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately\, stock options can generate significant wealth. Yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately\, employees who receive stock options are often unaware of their inherent risks. Research has shown that over 75% of employees have never exercised their stock options. Almost half of these individuals (48%)\, say they held off on selling their options due to fear of making a mistake. This course provides accounting and financial professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and in turn\, better advise their clients. \nDesigned For\nAnyone who seeks to have a better understanding of stock options in their role as trusted advisor to their clients \nObjectives\nUnderstand the opportunities and risks associated with employee stock options Assist clients with making informed decisions concerning options Explain strategies for owning and selling options\, including tax consequences \nMajor Subjects\nWhat stock options are and why they are growing in popularity How stock options work\, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options \nInstructions\nNone URL:https://sc.cpa/event/ssot143-25-surgents-employee-stock-options-what-financial-professionals-should-know-when-advising-their-clients/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235114Z LAST-MODIFIED:20250401T042325Z UID:10004846-1751284800-1751284800@sc.cpa SUMMARY:(SSOT142/25) Surgent's Why People Quit: A Look at Accounting and Other Professionals DESCRIPTION:Event Description\nEmployee turnover has always been expensive\, and experts warn that the cost of employee attrition keeps rising. Tight labor markets\, a strong economy\, and increasingly collaborative jobs are just some of the explanations given for the high price of losing employees. While some of these “macro” factors are beyond an employer’s control\, there is substantial research showing practices employers can implement that encourage employees to remain and grow with an organization. So\, why do people quit? It is commonly thought that employees often leave their jobs because they do not like their boss\, they perceive low opportunities for growth\, or they are offered a better opportunity somewhere else. However\, new research reveals that what really affects career decisions are employees’ sense of how they are doing compared to their peers or where these individuals thought they would be at a certain point in life.This course provides an overview of how to improve employee retention. Whether you are a sole practitioner with one or two employees or part of a much larger organization\, this course will be valuable to you. \nDesigned For\nAccounting or financial service professionals who seeks to understand proven strategies for reducing employee turnover \nObjectives\nUnderstand strategies to reduce employee burnout Understand how an employee’s sense of how they are doing affects retention Be familiar with ways to offer incentives and growth opportunities that reduce turnover Recognize career stages at which an employee is more likely to leave \nMajor Subjects\nWhy employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions \nInstructions\nNone URL:https://sc.cpa/event/ssot142-25-surgents-why-people-quit-a-look-at-accounting-and-other-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235014Z LAST-MODIFIED:20250401T042313Z UID:10004845-1751284800-1751284800@sc.cpa SUMMARY:(SSTX144/25) Surgent's Fundamentals of Public Charity Taxation and Form 990 DESCRIPTION:Event Description\nIf you work for or with not-for-profit entities and have questions about the IRS Form 990\, Return of Organization Exempt From Income Tax\, and the related schedules\, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits. \nDesigned For\nAny professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990 \nObjectives\nComplete Form 990 to advise clients with respect to the tax rules relating to public charities \nMajor Subjects\nOrganization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues \nInstructions\nNone URL:https://sc.cpa/event/sstx144-25-surgents-fundamentals-of-public-charity-taxation-and-form-990/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T235008Z LAST-MODIFIED:20250401T053807Z UID:10004842-1751284800-1751284800@sc.cpa SUMMARY:(SSET101/25) Surgent's Ethical Considerations for CPAs DESCRIPTION:Event Description\nAs accounting firm’s non-attest offerings to their attest clients become more diversified\, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations\, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course\, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence\, objectivity\, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular\, the course will focus on those unique considerations related to non-attest services\, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. \nDesigned For\nAll CPAs \nObjectives\nIdentify the key sources of guidance on auditor independence Recall key components of applicable independence guidance from the AICPA\, SEC and other regulators Assess independence risks related to common client situations \nMajor Subjects\nAuditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations \nInstructions\nNone URL:https://sc.cpa/event/sset101-25-surgents-ethical-considerations-for-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T234916Z LAST-MODIFIED:20250401T024012Z UID:10004841-1751284800-1751284800@sc.cpa SUMMARY:(SSTX140/25) 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\nCriteria 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/sstx140-25-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260404T021427 CREATED:20250331T234910Z LAST-MODIFIED:20250401T051716Z UID:10004839-1751284800-1751284800@sc.cpa SUMMARY:(SSTX168/25) Surgent's Schedules K-2 and K-3: Filing Requirements DESCRIPTION:Event Description\nMany partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2023 tax year\, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to identify which parts are applicable to a given taxpayer. The filing requirements are broad and often not very intuitive\, catching many practitioners unaware that more schedules and parts are applicable to more taxpayers than anticipated. This course includes a deep dive into the domestic filing exception\, as well as a discussion of filing requirements of each part of Schedule K-2. Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Preparation of Forms” (KPF2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns for 2023 \nObjectives\nUnderstand filing requirements for Schedules K-2 and K-3 Identify what parts of Schedules K-2 and K-3 need to be completed \nMajor Subjects\nIRS goals in requiring these schedules Detailed discussion of the domestic filing exception for 2023 tax year Filing requirements and exceptions for every part of Schedules K-2 and K-3 Examples based on client situations encountered in practice \nInstructions\nNone URL:https://sc.cpa/event/sstx168-25-surgents-schedules-k-2-and-k-3-filing-requirements/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR