CPE Catalog & Events
Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption
Available Until
Virtual
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
Available Until
Virtual
4.00 Credits
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The 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
Available Until
Virtual
4.00 Credits
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The 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 Artificial Intelligence for Accounting and Finance Professionals
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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 401(k) Plans: Critical Issues and Annual Update
Available Until
Virtual
4.00 Credits
Key requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections
Surgent's Auditing Accounting Estimates
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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 Audits of 401(k) Plans: New Developments and Critical Issues
Available Until
Virtual
8.00 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until
Virtual
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
Available Until
Virtual
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
Available Until
Virtual
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
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Un
Available Until
Virtual
2.00 Credits
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process
Available Until
Virtual
1.00 Credits
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Bankruptcy trustees Special rights afforded to secured creditors
