CPE Catalog & Events
Surgent's Understanding and Testing Control and Compliance in a Single Audit - Download
Available Until
Online
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing Control and Compliance in a Single Audit - On-Demand Webcast
Available Until
Online
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing General Information Technology Controls - On-Demand Webcast
Available Until
Online
2.00 Credits
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Surgent's Understanding the High-Stakes Mega Issues in A&A Today - Download
Available Until
Online
4.00 Credits
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Surgent's Understanding the High-Stakes Mega Issues in A&A Today - On-Demand Webcast
Available Until
Online
4.00 Credits
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment - Download
Available Until
Online
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of new standard on audit evidence effective for years ended December 31, 2022 Discussion of new standard on auditing accounting estimates and disclosures effective for years ended December 31, 2023 Discussion of two new standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025 including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Surgent's Update on the AICPA's Enhancing Audit Quality Initiative - On-Demand Webcast
Available Until
Online
1.00 Credits
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Surgent's Update on the SECURE 2.0 Act - On-Demand Webcast
Available Until
Online
2.00 Credits
Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
Surgent's Using the Work of a Specialist and Internal Audit - On-Demand Webcast
Available Until
Online
2.00 Credits
Coming soon!
Surgent's Washington Ethics for CPAs - 2024 - Download
Available Until
Online
4.00 Credits
Principles and concepts that form the foundation of ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct Washington State professional standards and responsibilities for the practice of public accounting Recent Board rule changes related to CPE and other topics
Surgent's Weekly Expert Hour (Original Air Date: 09/17/20) - On-Demand Webcast
Available Until
Online
1.00 Credits
IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions
Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) - On-Demand Webcast
Available Until
Online
1.00 Credits
The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022
Surgent's Weekly Expert Hour (Original Air Date: 1/07/21) - On-Demand Webcast
Available Until
Online
1.00 Credits
Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning
Surgent's Weekly Expert Hour (Original Air Date: 1/13/22) - On-Demand Webcast
Available Until
Online
1.00 Credits
Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt
Surgent's Weekly Expert Hour (Original Air Date: 1/14/21) - On-Demand Webcast
Available Until
Online
1.00 Credits
The second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers
Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) - On-Demand Webcast
Available Until
Online
1.00 Credits
The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act
Surgent's Weekly Expert Hour (Original Air Date: 1/21/21) - On-Demand Webcast
Available Until
Online
1.00 Credits
ERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21
Surgent's Weekly Expert Hour (Original Air Date: 1/27/22) - On-Demand Webcast
Available Until
Online
1.00 Credits
Letter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season
Surgent's Weekly Expert Hour (Original Air Date: 1/28/21) - On-Demand Webcast
Available Until
Online
1.00 Credits
FinCEN Notice 2020-2 (12/31/2020) Revenue Procedure 2020-54 IRS Notice 2021-13 Remote workforce issues Recent changes to federal energy incentive programs – 179D and 45L (as of 1/28/21)
Surgent's Weekly Expert Hour (Original Air Date: 10/01/20) - On-Demand Webcast
Available Until
Online
1.00 Credits
PPP loan forgiveness update (as of 10/01/20) Identity Protection PIN (IP PIN) Late filing penalties and small partnership relief (as of 10/01/20) FFCRA DOL FAQs 91 through 103