CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies - Download
Available Until
Online
4.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In this session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies - On-Demand Webcast
Available Until
Online
4.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In this session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Surgent's Enterprise Risk Management for Small and Medium-Sized Companies - Download
Available Until
Online
8.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however, generally only the large for-profit organizations pay a lot of attention to risk management. Or, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago, led by the financial industry, large companies introduced systematic analysis in evaluating risk; however, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies, we will see how companies can face the issues of risk management and systematically develop a structure to identify, evaluate, and mitigate those risks. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. It is important to note that the program is not for the experienced risk manager of the large organization, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy.
Surgent's Essential Depreciation and Expensing Update - Download
Available Until
Online
4.00 Credits
The "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.This course qualifies for IRS credit.
Surgent's Essential Depreciation and Expensing Update - On-Demand Webcast
Available Until
Online
4.00 Credits
The "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 sale of property. This course contains many examples and cases to illustrate the most important points of which CPAs need to be aware.This course qualifies for IRS credit.
Surgent's Essentials Of Audit Sampling - On-Demand Webcast
Available Until
Online
2.00 Credits
When 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.)
Surgent's Establishing State Residency and Saving Your Clients Money - On-Demand Webcast
Available Until
Online
2.00 Credits
Many of our clients are moving to one of the seven states with no personal income tax, particularly Florida and Texas. Others may maintain multiple homes with an eye toward eventually establishing residency in a state with no income tax. This course will give you practical tips for your clients seeking to establish residency in a new jurisdiction. Cash-strapped states are increasingly attempting to assess taxpayers who have declared domicile and residency elsewhere, for example in Florida, to maintain their diminishing tax base. Arm your clients with the tools needed to save money by successfully establishing domicile and residency. As a practitioner, you can't afford to be unaware of the latest issues affecting so many relocating baby boomers and others. Avoid that state audit with the information provided in this entertaining webinar.
Surgent's Estate and Life Planning Issues for the Middle-Income Client - Download
Available Until
Online
8.00 Credits
Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance.This course qualifies for IRS credit.
Surgent's Ethical Considerations for CPAs - Download
Available Until
Online
4.00 Credits
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Surgent's Ethical Considerations for the CPA - On-Demand Webcast
Available Until
Online
4.00 Credits
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.
Surgent's Ethics for Tax Professionals - On-Demand Webcast
Available Until
Online
2.00 Credits
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state's ethics requirements.This course qualifies for IRS credit.
Surgent's Ethics for the Industry Accountant - On-Demand Webcast
Available Until
Online
4.00 Credits
While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers, our firms, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry.
Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence - On-Demand Webcast
Available Until
Online
2.00 Credits
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)
Surgent's Everything You Want to Know and Not Know About Yellow Book Independence - On-Demand Webcast
Available Until
Online
1.00 Credits
The Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are, where the limits are not, and how to stay on the right side of the requirements.This course qualifies for yellow book credit.
Surgent's Examining ASC 842, Leases: More Than Meets the Eye - Download
Available Until
Online
4.00 Credits
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease remeasurement events as well as address the other major provisions of ASC 842, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly, the course will cover all recent updates to the originally issued guidance in Topic 842, including that related to discount rates. With Topic 842's effective date here, now is the time to get up to speed on this complex new standard.
Surgent's Examining ASC 842, Leases: More Than Meets the Eye - On-Demand Webcast
Available Until
Online
4.00 Credits
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease remeasurement events as well as address the other major provisions of ASC 842, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly, the course will cover all recent updates to the originally issued guidance in Topic 842, including that related to discount rates. With Topic 842's effective date here, now is the time to get up to speed on this complex new standard.
Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot - On-Demand Webcast
Available Until
Online
1.00 Credits
With the Power BI ecosystem, a complete business intelligence solution, your company can begin the data analytics journey with Excel. Excel contains two data tools of the Power BI ecosystem to begin developing data skills: Power Query and Power Pivot. Beginning your data journey with an application your business users are already familiar with will increase your chances of success in your company's data goals. This course will demonstrate the capabilities of Power Query and Power Pivot in Excel.
Surgent's FASB Accounting Standards Update - On-Demand Webcast
Available Until
Online
1.00 Credits
Designed to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB), this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will discuss the main provisions of the ASU, application guidance, and information on transition and the effective dates for the new ASU. This course is the place to go to stay current on all FASB-related matters.
Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide - Download
Available Until
Online
8.00 Credits
This course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically, the course will review all recently issued FASB updates, with a focus on those related to leases (ASC 842), and credit losses (ASC 326), which will impact virtually all companies. The course will address other challenging areas of accounting, such as accounting for income taxes and for debt instruments. Lastly, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB's technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies.
Surgent's FASB Update: New and Recent Accounting Standards Updates - Download
Available Until
Online
2.00 Credits
Designed for practitioners and their staff, whether in public accounting or business and industry, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs), and a review of the guidance related to ASC 842, Leases, which will be effective in 2022 for private companies.