CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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 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.
Surgent's General Ethics: Meeting Your Maryland 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 Montana 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 New Hampshire 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 New Mexico 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 Oklahoma 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 Texas Requirement - Download
Available Until
Online
4.00 Credits
Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Texas State Board of Public Accountancy (Board) requirement, pursuant to Board Rule 523.131, that every licensee must complete a 4-hour ethics course approved by the Board. In addition, licensees must complete this 4-hour ethics course on a 2-year cycle (i.e., every other year). The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; and a review of the Board's Rules of Professional Conduct. This course also includes several case studies that help you apply the concepts covered in the course. The overall objective of this course is to contribute directly to your professional competence as a Texas CPA.
Surgent's General Ethics: Meeting Your Vermont 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 Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know - Download
Available Until
Online
4.00 Credits
Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season.This course qualifies for IRS credit.
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know - On-Demand Webcast
Available Until
Online
4.00 Credits
Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season.This course qualifies for IRS credit.