CPE Catalog & Events
AI Ethics 2024: Balancing on the Tightrope
Available Until
Online
2.50 Credits
Technology threats Opportunities for development Vulnerabilities and risk mitigation Learning opportunities
Ethical Considerations in DEI 2024: Recruitment & Retention of Diverse Talent
Available Until
Online
2.00 Credits
Overview of DEI: The importance, what each is, and ethical obligations — what it means and why it is important (including company buy-in) Recruitment techniques: Organizational assessment surveys and recruitment channels Retention techniques: Employee benefits, mentors, promotions, diversity of thought, training, employee resources groups, stay interviews, performance evaluations
Ethical Transgressions 2024: Tales of Corruption
Available Until
Online
2.00 Credits
PPP fraud scheme An extensive timekeeping fraud Cryptocurrency investment scheme Insider trading Startup fraud The AICPA Conceptual Framework, the fraud triangle, the PLUS model, the Santa Clara University decision-making model and the SHRM Model
Tax Ethics 2024: Recent Developments for Compliance
Available Until
Online
2.00 Credits
AICPA Ethics Requirements Circular 230, including AICPA recommendations for change IRS-required WISP (Written Information Security Plan) Statements on Standards for Tax Services (SSTS) – final revisions
Virginia's Regulatory Landscape for CPAs 2024: What You Need to Know
Available Until
Online
2.00 Credits
A Virginia Board of Accountancy (VBOA) introduction The difference between Code of Professional Conduct, laws, regulations and policies License status — individual and firm Peer review Continuing professional education (CPE) Volunteerism The Code of Professional Conduct Enforcement
Surgent's 2023 Tax Update - Download
Available Until
Online
3.00 Credits
Timely coverage of breaking tax legislation Residency and domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements New Form 1099-K reporting requirements Virtual currency, including recent developments regarding NFTs Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's A Complete Guide to Offers in Compromise - On-Demand Webcast
Available Until
Online
2.00 Credits
Legislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams
Surgent's A Complete Guide to the Yellow Book - Download
Available Until
Online
8.00 Credits
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's A Complete Guide to the Yellow Book - On-Demand Webcast
Available Until
Online
8.00 Credits
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's A Complete Tax Guide to Exit Planning - On-Demand Webcast
Available Until
Online
2.00 Credits
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's A Guide to Auditing Common Investments - On-Demand Webcast
Available Until
Online
2.00 Credits
Overview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure, including applying the fair value hierarchy
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents - On-Demand Webcast
Available Until
Online
2.00 Credits
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Surgent's AICPA Update - Download
Available Until
Online
2.00 Credits
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates AICPA’s proposed Statements on Quality Management Standards
Surgent's Accounting Changes and Error Corrections - Download
Available Until
Online
2.00 Credits
FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;
Surgent's Accounting Hot Topics - On-Demand Webcast
Available Until
Online
2.00 Credits
Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting
Surgent's Accounting Principle Changes - Download
Available Until
Online
1.00 Credits
An overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity The ASUs that have affected ASC topics over the last few years
Surgent's Accounting and Auditing Credit Losses Under ASC 326 - On-Demand Webcast
Available Until
Online
2.00 Credits
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Surgent's Accounting and Auditing Revenue - On-Demand Webcast
Available Until
Online
2.00 Credits
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Surgent's Accounting for Guarantees - Download
Available Until
Online
1.00 Credits
Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees
Surgent's Accounting for Software - Internal Use and External Sales - Download
Available Until
Online
2.00 Credits
The accounting, reporting, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20