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CPE Catalog & Events

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Surgent's Annual Auditing Update - Download

Available Until

Online

4.00 Credits

AICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022 Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143–145, effective for years ended December 31, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance

Surgent's Annual FASB Update and Review - Download

Available Until

Online

4.00 Credits

Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL

Surgent's Annual FASB Update and Review - On-Demand Webcast

Available Until

Online

4.00 Credits

Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL

Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption - On-Demand Webcast

Available Until

Online

2.00 Credits

ASU No. 2016-02, Leases (Topic 842) Implementation challenges in adopting ASC 842 Common pitfalls and errors in applying ASC 842 Best practices in implementing ASC 842 Use of lease accounting software for successful implementation and ongoing accounting

Surgent's Applying the Yellow Book to a Financial Statement Audit - Download

Available Until

Online

4.00 Credits

Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

Surgent's Applying the Yellow Book to a Financial Statement Audit - On-Demand Webcast

Available Until

Online

4.00 Credits

Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

Surgent's Arizona Ethics for CPAs - Download

Available Until

Online

4.00 Credits

Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct Arizona State Board of Accountancy Statutes and Administrative Rules

Surgent's Artificial Intelligence for Accounting and Finance Professionals - On-Demand Webcast

Available Until

Online

2.00 Credits

What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management

Surgent's Audit Documentation Requirements - On-Demand Webcast

Available Until

Online

2.00 Credits

Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers

Surgent's Audit Quality Update - On-Demand Webcast

Available Until

Online

2.00 Credits

2017-2020 peer review results Common sources of peer review deficiencies AICPA Peer Review Program areas of focus for peer reviews

Surgent's Audit Quality and Peer Review Update - On-Demand Webcast

Available Until

Online

2.00 Credits

AICPA’s Enhancing Audit Quality initiative Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation

Surgent's Auditing Accounting Estimates - On-Demand Webcast

Available Until

Online

2.00 Credits

Common accounting estimates Accounting guidance related to loss and gain contingencies Audit guidance related to auditing accounting estimates Overview of the requirements of SAS 143

Surgent's Auditing Accounts Payable, Accrued Expenses and Debt - On-Demand Webcast

Available Until

Online

2.00 Credits

Accounting basics for accounts payable, accrued expenses and debt Risk associated with accounts payable, accrued expenses and debt Key controls related to accounts payable, accrued expenses and debt Procedures commonly used to audit debt, including compliance with restrictive covenants

Surgent's Auditing Accounts Receivable: An Overview - On-Demand Webcast

Available Until

Online

2.00 Credits

•     Risks of material misstatement associated with auditing accounts receivable •     Internal controls associated with accounts receivable •     Substantive procedures used in auditing accounts receivable •     External confirmation audit considerations, including evaluating responses for propriety •     Evaluating the valuation of accounts receivable •     The AICPA’s new SAS on auditing estimates

Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit - Download

Available Until

Online

8.00 Credits

Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits

Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit - On-Demand Webcast

Available Until

Online

8.00 Credits

Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits

Surgent's Auditing Property, Plant, & Equipment - On-Demand Webcast

Available Until

Online

2.00 Credits

Assessing risk Internal control related to property and equipment Audit procedures for property and equipment Construction of assets including capitalizing interest Lease accounting requirements and disclosure of right of use asset Disclosure of property and equipment

Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality - Download

Available Until

Online

4.00 Credits

AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation

Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality - On-Demand Webcast

Available Until

Online

4.00 Credits

AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation

Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings - On-Demand Webcast

Available Until

Online

2.00 Credits

Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding  Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax