CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Fraud Basics: Protecting the Company Till - Download
Available Until
Online
4.00 Credits
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud.
Surgent's Fraud Basics: Protecting the Company Till - On-Demand Webcast
Available Until
Online
4.00 Credits
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud.
Surgent's Fraud Case Studies: Schemes and Controls - Download
Available Until
Online
4.00 Credits
Fraud 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.
Surgent's Fraud Case Studies: Schemes and Controls - On-Demand Webcast
Available Until
Online
4.00 Credits
Fraud 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.
Surgent's Fraud Environment - On-Demand Webcast
Available Until
Online
2.00 Credits
Fraud is all around us, though many times we miss it. As accountants, we have a professional responsibility to detect material fraud. However, our ability to detect fraud is directly related to our understanding of how fraud occurs, how prevalent it is and what types of procedures allow both accountants and companies to detect fraud before it becomes material. In addition to providing a quick update on recently issued accounting and auditing standards, this course will review the latest fraud statistics compiled by the Association of Certified Fraud Examiners (ACFE), and see how COVID-19 has impacted the fraud landscape. Then the course will review our professional responsibilities to both detect fraud and to report actual or suspected fraud, plus identify which procedures are most effective at identifying and preventing fraud.
Surgent's Fraud Risk Assessment Basics - On-Demand Webcast
Available Until
Online
2.00 Credits
The 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.)
Surgent's Fraud in Governments and Nonprofits - On-Demand Webcast
Available Until
Online
1.00 Credits
The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn from. In this course, we will look back on real-world government and nonprofit frauds and derive useful controls to stop them.This course qualifies for yellow book credit.
Surgent's Fundamentals of Internal Controls - On-Demand Webcast
Available Until
Online
2.00 Credits
Obtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over relevant systems as well as entity level and financial reporting controls. This module will provide the participant with an understanding of how to perform the work and document the understanding. Participants may also want to register for the audit skills module on testing internal controls. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Fundamentals of Public Charity Taxation and Form 990 - On-Demand Webcast
Available Until
Online
4.00 Credits
If you work for or with not-for-profit entities and have questions about the IRS Form 990, Return of Organization Exempt From Income Tax, and the related schedules, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits.This course qualifies for IRS credit.
Surgent's GAAP Hot Topics - What You Need to Know - Download
Available Until
Online
16.00 Credits
This course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations, revenue recognition principles, and leasing transactions. This course also addresses topics such as goodwill impairment, segment reporting, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections.
Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers - Download
Available Until
Online
4.00 Credits
All organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs, controllers and finance professionals better position their organizations for the future. We know change is occurring at an exponential rate, and that has proven to be the case in all areas of finance, management, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. Become the "financial hero" of your organization and make a positive impact on the bottom-line.
Surgent's General Ethics for Tax Practitioners - Download
Available Until
Online
2.00 Credits
This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.This course qualifies for IRS credit.
Surgent's General Ethics: Meeting Your California Requirement - Download
Available Until
Online
4.00 Credits
Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical "Case in Point" examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Hawaii Requirement - Download
Available Until
Online
4.00 Credits
Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical 'Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Idaho Requirement - Download
Available Until
Online
4.00 Credits
Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical "Case in Point" examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Illinois Requirement - Download
Available Until
Online
4.00 Credits
Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical "Case in Point" examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Indiana Requirement - Download
Available Until
Online
4.00 Credits
Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical 'Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Iowa Requirement - Download
Available Until
Online
4.00 Credits
Ethics is generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics is also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical 'Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct, including recent changes to it. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.
Surgent's General Ethics: Meeting Your Kansas Requirement - Download
Available Until
Online
2.00 Credits
Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity, objectivity and independence in all of your professional activities. These principles are the accounting profession's recognition of its responsibilities to the public, to clients, and to colleagues. They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity, objectivity and independence. In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.
Surgent's General Ethics: Meeting Your Kentucky Requirement - Download
Available Until
Online
2.00 Credits
Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity, objectivity and independence in all of your professional activities. These principles are the accounting profession's recognition of its responsibilities to the public, to clients, and to colleagues. They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity, objectivity and independence. In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.