CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Auditing Accounting Estimates - On-Demand Webcast
Available Until
Online
2.00 Credits
As you advance in your audit careers, your responsibilities include auditing more subjective areas, such as accounting estimate. These estimates are pervasive across a set of financial statements and are often very sensitive to relatively small changes in assumptions, which can have a significant impact on the amount of the estimate that is recorded, or not recorded, in the financial statements. In this session, we will review the relevant auditing guidance related to auditing estimates. We will focus on the three key ways in which auditors can audit accounting estimates: waiting for the contingency to resolve itself, auditing the client's estimation process, and developing the auditor's point or range of estimate. Then we'll review what will be changing, and what will be staying the same, when SAS 143 becomes effective for 2023 audits. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Auditing Accounts Payable, Accrued Expenses and Debt - On-Demand Webcast
Available Until
Online
2.00 Credits
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Auditing Accounts Receivable: An Overview - On-Demand Webcast
Available Until
Online
2.00 Credits
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit - Download
Available Until
Online
8.00 Credits
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.This course qualifies for yellow book credit.
Surgent's Auditing Property, Plant, & Equipment - On-Demand Webcast
Available Until
Online
2.00 Credits
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment, internal controls that prevent and detect misstatements in property and equipment, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality - Download
Available Until
Online
4.00 Credits
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor's referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality, SAS 146, and an accounting and review service standard, SSARS 26, were also issued. These changes are substantive. They are effective for years beginning after December 15, 2025. This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole.
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality - On-Demand Webcast
Available Until
Online
4.00 Credits
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor's referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality, SAS 146, and an accounting and review service standard, SSARS 26, were also issued. These changes are substantive. They are effective for years beginning after December 15, 2025. This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole.
Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings - On-Demand Webcast
Available Until
Online
2.00 Credits
Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times - On-Demand Webcast
Available Until
Online
2.00 Credits
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices. It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients and your profit margin a favor and sign up for this invaluable webinar. This course qualifies for CFP credit.
Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process - On-Demand Webcast
Available Until
Online
1.00 Credits
Consumers file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. As trusted advisors, accounting and financial professionals should have a basic understanding of the bankruptcy process. This webinar provides a thorough review of consumer bankruptcy proceedings. Participants in this webinar will gain an understanding of how consumer bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients, and your profit margin a favor, and sign up for this invaluable webinar.
Surgent's Best Practices in Not-for-Profit Accounting and Reporting - Download
Available Until
Online
4.00 Credits
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.This course qualifies for yellow book credit.
Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking - On-Demand Webcast
Available Until
Online
1.00 Credits
Networking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered.
Surgent's Building Your Personal Brand - On-Demand Webcast
Available Until
Online
1.00 Credits
A personal brand is your story. Having a well-defined personal brand can help you not only cultivate powerful connections but also set you apart. Explore the integral components to building a strong brand and gain strategies to help you create your own marketable personal brand.
Surgent's Business Combinations - U.S. GAAP vs. IFRS - Download
Available Until
Online
1.00 Credits
This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.
Surgent's Business Development for Accounting and Other Professionals - On-Demand Webcast
Available Until
Online
1.00 Credits
To grow and succeed, accounting and finance professionals must have a workable business development plan - and execute it effectively. Business development plans serve as a road map for bringing new clients into an organization and keeping the clients you already have. This course provides a broad overview for successfully growing a business. Whether you are relatively new to your profession or a seasoned pro, this course will teach or remind you of the key strategies you need to utilize to expand your business. This course also addresses marketing fundamentals such as the establishment of referral sources, networking, publishing, and social media best practices.
Surgent's Business Development: Referral Rally - Download
Available Until
Online
1.00 Credits
Participants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company's vision to choosing the right contacts that will best lead to referrals for the struggling company. The game's accompanying video, "Business Development for Accounting and Other Professionals" provides additional reinforcement of the topics and learning objectives.
Surgent's Business Development: Time Management - Download
Available Until
Online
1.00 Credits
Participants have nine hours before tonight's birthday party, and as they begin the workday, they must review and prioritize their task list to maximize productivity. How much can they get done? As they set off on their day by clicking through each task on the list, they will encounter interruptions and distractions from colleagues. Players must manage these interruptions while staying on track. Their responses will affect the day's priorities as well as the number of hours they consumed throughout the day.
Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues - Download
Available Until
Online
8.00 Credits
One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.This course qualifies for IRS credit.
Surgent's Buying and Selling a Business: Tax and Structuring Overview - Download
Available Until
Online
6.00 Credits
One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.This course qualifies for IRS credit.
Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting - Download
Available Until
Online
8.00 Credits
Did 2020 show us that planning doesn't work? It might seem that way. But, obviously some organizations survived far better than others due to their ability to handle unexpected change. Many organizations spend huge amounts of money and effort at planning, forecasting, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren't talking with the people who are doing the budgeting or forecasting. Also, there is a lack of uniform accountability throughout the organization. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking, through medium-term planning, through the annual budget, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff. This isn't just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan, it is also a management course in that it will discuss the political aspects of planning.