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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 CREATED:20250401T000118Z LAST-MODIFIED:20250401T044827Z UID:10004875-1751284800-1751284800@sc.cpa SUMMARY:(SSMG129/25) Surgent's Microsoftr Excelr 2019: Getting Started with PivotTables and PivotCharts DESCRIPTION:Event Description\nThis course is a two-lesson advanced level course that guides you through creating\, formatting\, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities. \nDesigned For\nUsers experienced with using Excel 2019 who want to grow their Excel skills. \nObjectives\nSelect different methods to create a PivotTable including the PivotTable button\, Recommended PivotTables button\, the Quick Analysis feature\, and the Summarize with PivotTable button and Data Model Recognize multiple ways to format a PivotTable using a shortcut menu and buttons on the PivotTable Tools Design tab Identify ways to modify a PivotTable using buttons on the PivotTable Tools Analyze tab\, a keyboard shortcut\, the filtering arrows\, the Field List\, slicers\, and a shortcut menu Select different methods to create a PivotChart including the PivotChart button\, standard Excel charting buttons\, a keyboard shortcut\, and simultaneously with the PivotTable Recognize multiple ways to format a PivotChart using the Chart Elements and Chart Styles buttons\, buttons on the PivotChart Tools Design and Format tabs\, task panes\, a shortcut menu Identify ways to modify a PivotChart using Pivot Field buttons\, a shortcut menu\, the Field List\, and buttons on the PivotChart Tools Design tab \nMajor Subjects\nUse the PivotTable button to create a PivotTable Use the Recommend PivotTables button to create a PivotTable Use the Quick Analysis feature to create a PivotTable Use the Summarize as PivotTable button with the Data Model to create a PivotTable Format the PivotTable values using a shortcut menu Change the PivotTable layout using the PivotTable Tools Design tab Rearrange\, hide and show subtotals and grand totals using the PivotTable Tools Design tab Apply a PivotTable style using the PivotTable Tools Design tab Refresh a PivotTable using the PivotTable Tools Analyze tab or keyboard shortcut Filter a PivotTable using the filtering arrows Modify the PivotTable structure using the Field List Filter a PivotTable using slicers Add a calculated field to a PivotTable using the PivotTable Tools Analyze tab Modify the Value Field Settings using a shortcut menu Use the PivotChart button to create an embedded PivotChart Use the standard Excel charting buttons to create a PivotChart Use a keyboard shortcut to create a PivotChart on its own chart sheet Create a PivotChart and linked PivotTable simultaneously Add or remove chart elements using the Chart Elements button Change the chart style and color scheme using the Chart Styles button Change the chart layout using the PivotChart Tools Design tab Select and format individual chart elements using the PivotChart Tools Format tab Filter the PivotChart using the Pivot Field buttons Change the chart type and subtype using a shortcut men Add\, remove\, and reposition the PivotChart fields using the Field List Switch the row/column orientation using the PivotChart Tools Design tab \nInstructions\nNone URL:https://sc.cpa/event/ssmg129-25-surgents-microsoftr-excelr-2019-getting-started-with-pivottables-and-pivotcharts/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 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:20260405T161625 CREATED:20250401T000015Z LAST-MODIFIED:20250401T045927Z UID:10004868-1751284800-1751284800@sc.cpa SUMMARY:(SSAA274/25) Surgent's Surging Auditors: Professional Skeptic DESCRIPTION:Event Description\nParticipants play the role of an auditor collecting information\, making inquiries\, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller\, comparing\, confirming\, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error\, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right. \nDesigned For\nAccounting professionals in auditing needing to develop professional skepticism skills \nObjectives\nIdentify the importance of professional skepticism on engagements; Recall ways to demonstrate professional skepticism on engagements \nMajor Subjects\nDemonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa274-25-surgents-surging-auditors-professional-skeptic/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T161625 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:20260405T161625 CREATED:20250401T000011Z LAST-MODIFIED:20250401T035922Z UID:10004866-1751284800-1751284800@sc.cpa SUMMARY:(SSTX197/25) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\nLearn complicated issues of filing status and dependency exemptions Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit \nMajor Subjects\nNew and expanded energy credits under the Inflation Reduction Act (IRA) Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Sect 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest: Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions: From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property: Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses: How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions: A thorough understanding of what’s deductible and what’s not; Interest deductions: Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says No!; Retirement contributions and education credits and deductions; Tax computations: The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx197-25-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T161625 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:20260405T161625 CREATED:20250331T235904Z LAST-MODIFIED:20250401T045428Z UID:10004864-1751284800-1751284800@sc.cpa SUMMARY:(SSTX184/25) Surgent's Max the Tax: Crypto Craze DESCRIPTION:Event Description\nParticipants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate\, amended tax return can be completed. They must carefully ask questions to get all the relevant information\, determine the proper changes to taxable income\, and submit the documentation correctly to avoid an IRS response and losing the new client. \nDesigned For\nAccounting professionals needing foundational information related to cryptocurrency \nObjectives\nUnderstand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face \nMajor Subjects\nIntroduction to cryptocurrency and key terms; Chronology of cryptocurrency; Virtual currency taxation; Information on any updated guidance \nInstructions\nNone URL:https://sc.cpa/event/sstx184-25-surgents-max-the-tax-crypto-craze/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260405T161625 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:20260405T161625 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 END:VCALENDAR