BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.18//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001308Z LAST-MODIFIED:20250401T041629Z UID:10004906-1751284800-1751284800@sc.cpa SUMMARY:(SSOT124/25) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\nUnderstand how crowdfunding platforms work Be able to explain the different types of crowdfunding campaigns Implement strategies for building a successful crowdfunding campaign \nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot124-25-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001214Z LAST-MODIFIED:20250401T052641Z UID:10004905-1751284800-1751284800@sc.cpa SUMMARY:(SSAA208/25) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa208-25-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001208Z LAST-MODIFIED:20250401T042020Z UID:10004904-1751284800-1751284800@sc.cpa SUMMARY:(SSOT112/25) Surgent's Contract Law for Accounting and Finance Professionals DESCRIPTION:Event Description\nAccounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors\, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability\, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts. \nDesigned For\nAnyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession \nObjectives\nRecognize the elements required to create a valid contract Understand common techniques to enforce a contract Be well versed in the rules of contract interpretation Understand defenses used to prevent contract enforcement Explain remedies that are available to a party enforcing a contract \nMajor Subjects\nContract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation \nInstructions\nNone URL:https://sc.cpa/event/ssot112-25-surgents-contract-law-for-accounting-and-finance-professionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001110Z LAST-MODIFIED:20250401T024816Z UID:10004903-1751284800-1751284800@sc.cpa SUMMARY:(SSTX238/25) Surgent's Essential Depreciation and Expensing Update DESCRIPTION:Event Description\nThe “permanent” changes from the TCJA may stand like a lion in the pathway of change\, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation\, amortization\, and sales of property. This course contains many examples and cases to illustrate the most important points for CPAs to understand. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and want to maximize possible tax savings for their clients \nObjectives\nFully understand two of the most commonly prepared tax forms Understand assets from acquisition to disposition Complete and discuss cases highlighting some of the practical issues tax preparers face \nMajor Subjects\nResolved technical glitches for qualified improvement property Detailed coverage of Sect 179 expense elections and Sect 168(k) bonus or additional first-year depreciation: maximizing deductions\, definitions\, limitations\, and qualified property Sales of property and the depreciation recapture rules (Sect 1245\, Sect 1250\, unrecaptured Sect 1250 gain for real estate\, Sect 291 for corporations) MACRS depreciation – finding the proper method\, convention\, and recovery period Listed property and the current limitations Amortization of startup\, organization\, and other expenditures AMT depreciation adjustments and how to avoid them Examples\, cases\, and rulings of depreciation and amortization issues and how they impact clients\, along with useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx238-25-surgents-essential-depreciation-and-expensing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001106Z LAST-MODIFIED:20250401T050917Z UID:10004902-1751284800-1751284800@sc.cpa SUMMARY:(SSAA109/25) Surgent's Essentials Of Audit Sampling DESCRIPTION:Event Description\nWhen performing an audit\, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances\, such as debt\, may be tested 100% but more often\, such as is the case with accounts receivable\, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAuditors of all levels \nObjectives\nDiscuss the professional requirements related to sampling applications Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit \nMajor Subjects\nDetermining sample sizes in a compliance audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa109-25-surgents-essentials-of-audit-sampling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001104Z LAST-MODIFIED:20250401T052217Z UID:10004901-1751284800-1751284800@sc.cpa SUMMARY:(SSTX278/25) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) 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\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx278-25-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001103Z LAST-MODIFIED:20250401T045726Z UID:10004900-1751284800-1751284800@sc.cpa SUMMARY:(SSAA203/25) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa203-25-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001013Z LAST-MODIFIED:20250401T051122Z UID:10004899-1751284800-1751284800@sc.cpa SUMMARY:(SSAA190/25) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022\, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality\, SAS 146\, and an accounting and review service standard\, SSARS 26\, were also issued. These changes are substantive. They are effective for years beginning after December 15\, 2025.This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize changes in Quality Management standards Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa190-25-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001011Z LAST-MODIFIED:20250401T051632Z UID:10004898-1751284800-1751284800@sc.cpa SUMMARY:(SSOT120/25) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know DESCRIPTION:Event Description\nIn 1996\, Congress passed the Health Insurance Portability and Accountability Act\, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law\, critics argued that HIPAA “lacked teeth”\, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH\, entities subject to HIPAA are now required to maintain specific physical\, administrative\, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law\, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further\, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH\, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is\, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also\, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses \nObjectives\nUnderstand HIPAA’s requirements and how they apply to accounting and other professionals Understand methods to employ to reduce chances of violating HIPAA’s provisions Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses \nMajor Subjects\nA basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA \nInstructions\nNone URL:https://sc.cpa/event/ssot120-25-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T001008Z LAST-MODIFIED:20250401T045120Z UID:10004897-1751284800-1751284800@sc.cpa SUMMARY:(SSTX105/25) Surgent's Limited Liability Companies: Losses\, Liquidations\, Terminations\, Continuations\, and Sales DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\nIdentify when distributions are taxable\, including disguised sales and the tax on pre-contribution gain Discuss the tax consequences of a liquidation of a partner’s interest Describe the options when a partnership terminates or continues following an acquisition or merger; Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership \nMajor Subjects\nWhen are distributions taxable? Miscellaneous issues\, including the critical difference between Sect 736(a) and Sect 736(b) payments Sales of an LLC interest — holding period and hot asset issues \nInstructions\nNone URL:https://sc.cpa/event/sstx105-25-surgents-limited-liability-companies-losses-liquidations-terminations-continuations-and-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000918Z LAST-MODIFIED:20250401T041527Z UID:10004896-1751284800-1751284800@sc.cpa SUMMARY:(SSAA283/25) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools.In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review the newly issued guidance on audit evidence found in SAS 142\, which guides our use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors Discuss SAS 142 and how it applies to the new audit methodologies using technology Explain how auditors are integrating audit data analytics into the audit process \nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa283-25-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000912Z LAST-MODIFIED:20250401T040910Z UID:10004895-1751284800-1751284800@sc.cpa SUMMARY:(SSAA110/25) Surgent's Fraud Risk Assessment Basics DESCRIPTION:Event Description\nThe financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report\, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error\, as fraud may involve collusion\, forgery\, intentional omissions\, misrepresentations\, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who have responsibility for identifying\, assessing\, and responding to fraud risk on a financial statement audit \nObjectives\nExplain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk \nMajor Subjects\nExplain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications \nInstructions\nNone URL:https://sc.cpa/event/ssaa110-25-surgents-fraud-risk-assessment-basics/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000812Z LAST-MODIFIED:20250401T031411Z UID:10004894-1751284800-1751284800@sc.cpa SUMMARY:(SSTX280/25) Surgent's Weekly Expert Hour (Original Air Date: 1/21/21) 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\nERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21 \nInstructions\nNone URL:https://sc.cpa/event/sstx280-25-surgents-weekly-expert-hour-original-air-date-1-21-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000613Z LAST-MODIFIED:20250401T043418Z UID:10004891-1751284800-1751284800@sc.cpa SUMMARY:(SSAA202/25) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nGeorge Washington once wrote\, “We ought not to look back\, unless it is to derive useful lessons from past errors\, and for the purpose of profiting by dear bought experience.” The cost of fraud\, dearly paid by governments and nonprofits\, is too severe not to learn and profit from. In this course\, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals. \nDesigned For\nAuditors of governments and nonprofits and industry professionals interested in preventing fraud \nObjectives\nIdentify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud \nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-25-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000514Z LAST-MODIFIED:20250401T044720Z UID:10004890-1751284800-1751284800@sc.cpa SUMMARY:(SSOT129/25) Surgent's Recruiting and Retaining Next Gen Talent DESCRIPTION:Event Description\nWhen it comes to attracting the best talent\, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later)\, as this group is expected to comprise 62% of the workforce by 2025. To be successful\, accounting and related professionals should understand how to create strong relationships with Next Gen talent\, some of the most talented\, energetic components of the workforce. Using sound research as a guide\, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow. \nDesigned For\nAnyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees \nObjectives\nUnderstand the backgrounds\, beliefs\, and career expectations for Next Gen talent Explore ways to recruit\, train and retain Next Gen talent Recognize successful strategies used by small and large organizations to retain Next Gen employees Understand the importance of technology\, social media\, mentoring\, and culture for Next Gen employees \nMajor Subjects\nWho are Next Gen employees\, and what are their career objectives? How employers can align their values with Next Gen values Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations \nInstructions\nNone URL:https://sc.cpa/event/ssot129-25-surgents-recruiting-and-retaining-next-gen-talent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000512Z LAST-MODIFIED:20250401T035016Z UID:10004889-1751284800-1751284800@sc.cpa SUMMARY:(SSAA294/25) Surgent's The Basics of Nonprofit Financial Reporting DESCRIPTION:Event Description\nThis course is designed to help you proceed and succeed in preparing meaningful financial statements for nonprofit organizations. Learn the requirements and options allowed to nonprofits in conveying financial information to donors\, creditors\, grantors\, and others. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\nUnderstand key reporting and disclosure concepts related to nonprofit financial reporting Recognize the uniqueness of nonprofit financial reporting \nMajor Subjects\nThe basic financial statements that nonprofits prepare Best practices for nonprofit reporting Tailoring the financial statements to fit the nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa294-25-surgents-the-basics-of-nonprofit-financial-reporting/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000511Z LAST-MODIFIED:20250401T041220Z UID:10004888-1751284800-1751284800@sc.cpa SUMMARY:(SSTX187/25) Surgent's Max the Tax: Entity Selection DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\nHelp clients choose the tax entity that is most advantageous to them \nMajor Subjects\nChoice of entity decisions Client consultation questions regarding entity selection \nInstructions\nNone URL:https://sc.cpa/event/sstx187-25-surgents-max-the-tax-entity-selection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000413Z LAST-MODIFIED:20250401T030343Z UID:10004887-1751284800-1751284800@sc.cpa SUMMARY:(SSAA137/25) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa137-25-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000411Z LAST-MODIFIED:20250401T020221Z UID:10004886-1751284800-1751284800@sc.cpa SUMMARY:(SSAA236/25) Surgent's Accounting for Software - Internal Use and External Sales DESCRIPTION:Event Description\nThis course provides an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties. The accounting\, reporting\, and disclosure requirements related to software depends on the nature of the software\, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software\, the guidance is prescribed by ASC Topic 350-40. On the other hand\, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20. \nDesigned For\nFinancial practitioners who want an overview of the accounting for software\, including both internal-use software as well as software that will be sold to third parties \nObjectives\nDistinguish between software that is considered internal-use and not considered internal-use Recognize how implementation costs are accounted for in various stages of software development Identify when capitalization and amortization should commence Recognize how implementation costs of hosting arrangements are accounted for differently \nMajor Subjects\nThe accounting\, reporting\, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties Topic 350-40 ASC Topic 985-20 \nInstructions\nNone URL:https://sc.cpa/event/ssaa236-25-surgents-accounting-for-software-internal-use-and-external-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000407Z LAST-MODIFIED:20250401T024016Z UID:10004885-1751284800-1751284800@sc.cpa SUMMARY:(SSTX243/25) 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/sstx243-25-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000311Z LAST-MODIFIED:20250401T035911Z UID:10004884-1751284800-1751284800@sc.cpa SUMMARY:(SSTX266/25) Surgent's Weekly Expert Hour (Original Air Date: 7/29/21) 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\nSBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S\, 3508 EZ\, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation \nInstructions\nNone URL:https://sc.cpa/event/sstx266-25-surgents-weekly-expert-hour-original-air-date-7-29-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000308Z LAST-MODIFIED:20250401T050412Z UID:10004883-1751284800-1751284800@sc.cpa SUMMARY:(SSOT128/25) Surgent's Remote Leadership and Virtual Meeting Mastery DESCRIPTION:Event Description\nThe accounting industry has embraced the hybrid and\, in some cases\, fully remote work model for the profession. As technology has evolved to support this strategy\, the need to project professionalism and leadership through a virtual platform has become a significant skill for all current and future leaders. This seminar provides practical tools to establish an impactful virtual executive presence and communicate with confidence and authority. \nDesigned For\nAnyone in the accounting or financial service professions who is interested in enhancing leadership skills and advancement opportunities by mastering virtual communication strategies. \nObjectives\nUnderstand the four components of virtual meetings-equipment\, environment\, presence\, and pre-work Create operational procedures to utilize in all virtual meeting formats Master how to communicate with authority\, gravitas\, and authenticity in a virtual professional setting Enhance in person perception by exhibiting leadership skills virtually \nMajor Subjects\nCreate an equipment/technology checklist before each meeting Structure your environment for maximum effect Manage and mitigate distractions Handle and respond to technology issues Present yourself with authority Prepare to achieve the best outcomes Establish an authentic and accessible professional presence Navigate a group meeting as well as one on one discussions Master audio only meetings and discussions \nInstructions\nNone URL:https://sc.cpa/event/ssot128-25-surgents-remote-leadership-and-virtual-meeting-mastery/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 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:20260403T144625 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:20260403T144625 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:20260403T144625 CREATED:20250401T000211Z LAST-MODIFIED:20250401T044617Z UID:10004879-1751284800-1751284800@sc.cpa SUMMARY:(SSMG100/25) Surgent's Microsoft 365: Getting Started with Excel PivotTables and PivotCharts DESCRIPTION:Event Description\nThis course is a two-lesson advanced level course that guides you through creating\, formatting\, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities.In Lesson 1\, you learn how to create a blank PivotTable; then use the Fields List to manually arrange data in the PivotTable. Next\, you learn how to create a PivotTable using three additional methods-the Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model. You learn how to format a PivotTable by applying Number formatting\, changing the PivotTable layout\, hiding and showing subtotals and grand totals\, and applying a PivotTable style. You also learn how to refresh a PivotTable when the underlying data is changed; how to filter a PivotTable; and how to rearrange the structure of a PivotTable.In Lesson 2\, you learn to create a PivotChart from a PivotTable using multiple methods-the PivotChart button\, standard Excel charting buttons\, and a keyboard shortcut-plus you learn how to create a PivotChart and its underlying PivotTable simultaneously. Next\, you learn to format the overall PivotChart by applying a chart style and chart layout; then you learn to format individual chart elements\, such as the Chart Area\, Axes\, and Titles using formatting task panes. Finally\, you learn to modify a PivotChart by filtering it\, changing its chart type/subtype\, adding\, removing\, and repositioning its fields\, and changing the underlying data’s row and column orientation.Note that this course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. \nDesigned For\nUsers experienced with using Microsoft 365: Excel in the Windows operating system environment\, or experienced Excel users switching from earlier versions of Excel. \nObjectives\nSelect different methods to create a PivotTable including the PivotTable button; Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model Recognize multiple ways to format a PivotTable using a shortcut menu and buttons on the PivotTable Design tab Identify ways to modify a PivotTable using buttons on the PivotTable Analyze tab\, keyboard shortcut\, the filtering arrows\, the Fields List\, slicers\, and a shortcut menu Select different methods to create a PivotChart including the PivotChart button\, standard Excel charting buttons\, a keyboard shortcut\, and simultaneously with the PivotTable Recognize multiple ways to format a PivotChart using the Chart Elements and Chart Styles buttons\, buttons on the PivotChart Design and Format tabs\, task panes\, a shortcut menu Identify ways to modify a PivotChart using Pivot Field buttons\, a shortcut menu\, the Fields List\, and buttons on the PivotChart Design tab \nMajor Subjects\nPivotTable button Recommend PivotTables button; Quick Analysis feature Summarize as PivotTable button with the Data Model PivotTable values PivotTable Design tab Subtotals and grand totals PivotTable style PivotTable Analyze tab; Keyboard shortcuts Filtering arrows PivotTable structure using the Fields List PivotTable using Slicers A calculated field to a PivotTable using the PivotTable Analyze tab Value Field Settings using a shortcut menu PivotChart button to create an embedded PivotChart Standard Excel charting buttons to create a PivotChart Keyboard shortcut to create a PivotChart on its own chart sheet PivotChart and linked PivotTable simultaneously Chart elements using the Chart Elements button Chart style and color scheme using the Chart Styles button Chart layout using the PivotChart Design tab Individual chart elements using the PivotChart Format tab PivotChart using the Pivot Field buttons Chart type and subtype using a shortcut menu PivotChart fields using the Fields List Row/column orientation using the PivotChart Design tab \nInstructions\nNone URL:https://sc.cpa/event/ssmg100-25-surgents-microsoft-365-getting-started-with-excel-pivottables-and-pivotcharts/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 CREATED:20250401T000210Z LAST-MODIFIED:20250401T051615Z UID:10004878-1751284800-1751284800@sc.cpa SUMMARY:(SSTX142/25) Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses DESCRIPTION:Event Description\nAlthough the IRS continues to lose its audit workforce due to budget cuts\, it continues to examine specific individuals and small business taxpayers. Now\, more than ever\, Accounting and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS has currently increased its audit coverage and is examining more taxpayers than in the recent past. \nDesigned For\nAccounting and Financial Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand what the IRS is focusing on in auditing individuals and selected businesses Help clients reduce their exposure to additional tax assessments Determine strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nPrepare now and protect yourself from new audit examinations\, and what to do when there is identity theft Understanding substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, and virtual currency considerations Gain an in-depth understanding of IRS hot examination issues including passive loss rules\, real estate professional status\, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Recognizing the 30-day letter and the 90-day letter\, including what the taxpayer’s responsibilities are \nInstructions\nNone URL:https://sc.cpa/event/sstx142-25-surgents-hot-irs-tax-examination-issues-for-individuals-and-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260403T144625 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:20260403T144625 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:20260403T144625 CREATED:20250401T000118Z LAST-MODIFIED:20250401T044827Z UID:10004875-1751284800-1751284800@sc.cpa SUMMARY:(SSMG129/25) Surgent's Microsoftr Excelr 2019: Getting Started with PivotTables and PivotCharts DESCRIPTION:Event Description\nThis course is a two-lesson advanced level course that guides you through creating\, formatting\, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities. \nDesigned For\nUsers experienced with using Excel 2019 who want to grow their Excel skills. \nObjectives\nSelect different methods to create a PivotTable including the PivotTable button\, Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model Recognize multiple ways to format a PivotTable using a shortcut menu and buttons on the PivotTable Tools Design tab Identify ways to modify a PivotTable using buttons on the PivotTable Tools Analyze tab\, a keyboard shortcut\, the filtering arrows\, the Field List\, slicers\, and a shortcut menu Select different methods to create a PivotChart including the PivotChart button\, standard Excel charting buttons\, a keyboard shortcut\, and simultaneously with the PivotTable Recognize multiple ways to format a PivotChart using the Chart Elements and Chart Styles buttons\, buttons on the PivotChart Tools Design and Format tabs\, task panes\, a shortcut menu Identify ways to modify a PivotChart using Pivot Field buttons\, a shortcut menu\, the Field List\, and buttons on the PivotChart Tools Design tab \nMajor Subjects\nUse the PivotTable button to create a PivotTable Use the Recommend PivotTables button to create a PivotTable Use the Quick Analysis feature to create a PivotTable Use the Summarize as PivotTable button with the Data Model to create a PivotTable Format the PivotTable values using a shortcut menu Change the PivotTable layout using the PivotTable Tools Design tab Rearrange\, hide and show subtotals and grand totals using the PivotTable Tools Design tab Apply a PivotTable style using the PivotTable Tools Design tab Refresh a PivotTable using the PivotTable Tools Analyze tab or keyboard shortcut Filter a PivotTable using the filtering arrows Modify the PivotTable structure using the Field List Filter a PivotTable using slicers Add a calculated field to a PivotTable using the PivotTable Tools Analyze tab Modify the Value Field Settings using a shortcut menu Use the PivotChart button to create an embedded PivotChart Use the standard Excel charting buttons to create a PivotChart Use a keyboard shortcut to create a PivotChart on its own chart sheet Create a PivotChart and linked PivotTable simultaneously Add or remove chart elements using the Chart Elements button Change the chart style and color scheme using the Chart Styles button Change the chart layout using the PivotChart Tools Design tab Select and format individual chart elements using the PivotChart Tools Format tab Filter the PivotChart using the Pivot Field buttons Change the chart type and subtype using a shortcut men Add\, remove\, and reposition the PivotChart fields using the Field List Switch the row/column orientation using the PivotChart Tools Design tab \nInstructions\nNone URL:https://sc.cpa/event/ssmg129-25-surgents-microsoftr-excelr-2019-getting-started-with-pivottables-and-pivotcharts/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR