CPE Catalog & Events

Supervision/Management Competencies: An Ethical Approach

The major topics covered in this course include:Overview of Virtue EthicsMilgram and Zimbardo case studiesNavigating the transition from "Buddy to Boss"Self-Awareness and Regard for OthersSetting Standards and Analyzing PerformanceUnconscious BiasCommunication Skills

MBAexpress: The Art of Effective Writing - V 2.0

Formatting words for readability Making your point Active writing versus passive writing Choosing words for understandability Using emoticons and punctuation Bad writing examples

Roles and Responsibilities in Risk Management

Risk management Anticipatory leadership Leadership roles in risk management

Remote Working for Accountants

The major topics that will be covered in this class include:Remote working overviewPros and cons of remote workingRemote work case studiesLeading remote work software and vendors Lessons learned to dateKey resources and communities online tarter strategy for accountants

Surgent's Stock vs. Asset Acquisitions of C Corporations

Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired

Taxation of Judgements and Settlements

The major topics covered in this class include:Types of damages or remedies that can be awarded or agreed upon pursuant to litigationReview of the Internal Revenue Code and regulations governing the taxation of various types of litigation paymentsSuggestions for drafting pleadings or settlement agreements

Risk Management Is Evolving

Risk management Value stream and Plus/Delta techniques Cyber risks Black Swan events

Excel for Accounting Professionals Session 6: List Comparisons and Indenting

Take Command of your Time

The major subjects that will be covered in this course include:Identify time wasters and adopt strategies for eliminating themRecognize the variety of causes of procrastination and apply techniques to overcome themUse practical techniques for prioritizing workDelegation strategiesIncorporate wellness and stress management into your day in short incrementsUnderstand their energy cycles and use it to manage your scheduleLearn techniques to decrease stress in the moment (based on neuroscience)

Todd and Julie Chrisley Go to Prison

Major topics covered in this course include:What is bank fraud?What is wire fraud?Role of financial service professionals in combating tax evasion and white-collar crimeRed flags indicating of white-collar crimesImportance of knowing customersCriminal justice proceedingsRelationship between victim impact and sentencingRelationship between loss amounts and sentencing

Linking Risk Management to Strategy

Enterprise risk management Strategic planning Key challenges organizations face The finance professional's expanding role Black Swan events

Eldercare Financial Scam Protection

The major topics that will be covered in this class include:Exponential growth of aging population due to Baby Boomers Sources of scams and schemes perpetrated against older adultsMethods to protect older adults from scamsSuspicious Activity Reporting (SAR)Flagging credit reports and bank accountsConservatorships and GuardianshipsWhere to report elder abuse

SUBSCRIPTION: Audit Skills for Beginners

The major topics that will be covered in this course include:Course 1: Audit 101: AICPAs Code of Professional Conduct PrinciplesCPE: 2Description: AICPAs Code of Professional Conduct - as a whole will provide an overview of the basic principles of the AICPA's Code of Professional Conduct with practical implementation examples. CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.Course 2: Audit 102: Professional Skepticism - Finding Fraud and ErrorCPE: 2Description: Professional Skepticism is a critical skill for audit and other attest services. The public places a high value on assurance services provided by an external public accountant, as the CPA's involvement directly enhances the degree of confidence intended users can place on the financial statements to make economic decisions. A proper mindset, including professional skepticism, is a critical feature of a high-quality audit or other attest service. Professional skepticism is an essential attitude that enhances the ability to identify and respond to conditions that may indicate possible material misstatement, whether due to fraud or error.Course 3: Audit 103: Adapting to the Engagement - Complying with SSARSCPE: 2Description: Adapting to the Engagement is a critical foundational course. A CPA may perform various attest services under relevant professional standards, including compilations, reviews and audits. Reviews and audits are also considered assurance services, providing either limited or reasonable assurance that financial statements are free of material misstatement. In addition, the CPA may perform non-attest services, such as bookkeeping or preparation of financial statements. CPAs must fully understand the professional responsibilities related to each of these varying levels of services, in order to effectively and efficiently satisfy engagement objectives.Course 4: Audit 104: Audit Documentation - Workpapers To Pass ReviewCPE: 2Description: Audit Documentation is an important foundational course. Proper documentation is essential to a high-quality audit and other assurance services, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor's opinion. It is critical for workpapers to provide a clear understanding of the nature, timing and extent of procedures applied, the results of those procedures, source of evidence obtained, and conclusions reached. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation.Course 5: Audit 105: The Audit Risk Model - Foundational PrinciplesCPE: 2Description: The Audit Risk Model is a critical foundational course. Financial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to properly identifying, evaluating, and deciding how to respond to risk in a financial statement audit.Course 6: Audit 106: Internal Control Fundamentals - Evaluating DesignCPE: 2Description: Internal Control Fundamentals is a critical foundational course. Obtaining an understanding of the entity and its environment is part of assessing risk of material misstatement, in order to design the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence to support the auditor's report. A critical component of understanding the entity and its environment is to evaluate the design and implementation of internal control over financial reporting.Course 7: Audit 107: Auditing Cash - Applying Basic Audit SkillsCPE: 2Description: Auditing Cash - Applying Basic Skills demonstrates how the approach to auditing different cash accounts may vary and how to strengthen inquiry which is an important audit procedure in this area. Cash tends to be one of the first areas assigned to new auditors, as there is typically little complexity and subjectivity involved. In addition, persuasive audit evidence from a third-party is generally available. However, research shows that around 80% of asset misappropriation relates to cash. Therefore, the audit of accounts and classes of disclosures related to cash and cash equivalents does tend to carry some level of risk of material misstatement.Course 8: Audit 108: Auditing PP&E and Leases - Common RisksCPE: 2Description: Auditing PP&E, Including Leases will address tips and techniques for auditing tangible long-lived assets for various assessed risk levels, with a special emphasis on lease accounting under Topic 842. Property, plant and equipment can range from a low-risk to a high-risk audit area, depending on the nature of transaction and events engaged in by the reporting entity. Construction, capitalized interest and complex leasing arrangements tend to result in higher risk of material misstatement.

SUBSCRIPTION: Audit Skills for Client Management

The major topics that will be covered in this course include:Course 1: Audit 301: Code of Professional Conduct - Key for AuditorsCPE: 2Description: Code of Professional Conduct will dig deeper into important foundational principles, primarily focusing on threats to independence and how to avoid or appropriately safeguard them. The AICPAs Code of Professional Conduct provides guidance for ethical business conduct, as well as other potentially relevant ethical requirements from the PCAOB and international bodies. An important pillar of any Code of Professional Conduct is the rules governing independence when performing attest services, particularly when both attest and non-attest services are provided.Course 2: Audit 302: Planning Effective and Efficient AuditsCPE: 2Description: Planning Effective and Efficient Audits will focus on how to enhance engagement team brainstorming and discussions to leverage knowledge to create a high-quality and profitable audit approach. The biggest factors that lead to an effective and efficient financial statement audit are the properly identification, evaluation, and response to risk of material misstatement. Assessed risk of material misstatement leads to the generation of the nature, timing and extent of further audit procedures.Course 3: Audit 303: Internal Controls - Required CommunicationsCPE: 2Description: Internal Control - Required Communications will help the auditor with understanding how to improve required internal control communications to be more value-added from the perspective of the client. Professional and regulatory audit standards require communication of internal control matters noted in a financial statement audit. This assists management and those charged with governance with satisfying responsibilities for designing, implementing, maintaining, and monitoring internal controls. In addition, in order to retain existing clients, lower fee pressures and gain invaluable referral sources, financial statement auditors must place a priority on being a value-added business advisor.Course 4: Audit 304: Auditing Basic Investments - Common RisksCPE: 2Description: Auditing Basic Investments will provide an overview for evaluating the proper recognition, measurement and disclosure of the most common investments types. Many small- and mid-size entities hold less-complex investments, including mutual funds, 'plain vanilla' derivatives (such as interest rate swaps), and permanent life insurance policies.Course 5: Audit 305: Strengthening Substantive Analytic ProceduresCPE: 2Description: Strengthening Substantive Analytic Procedures will provide the tips and best practice techniques for strengthening substantive analytic procedures in order to reduce over-reliance on tests of details. One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan.Course 6: Audit 306: Reviewing Workpapers - A Role in Quality ControlCPE: 2Description: Reviewing Workpapers will provide the tips and tools for satisfying important workpaper reviewer responsibilities. Audit documentation provides the principal support for an auditor's report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits.Course 7: Audit 307: Client and Profitable Engagement ManagementCPE: 2Description: Client and Profitable Engagement Management will provide guidance on how to maximize return on time spent with critical areas, such as budgeting, scheduling, client assistance, and delegation. Sound client and engagement management can influence both the effectiveness and efficiency of an audit engagement.Course 8: Audit 308: Audit Reporting and General Audit ProceduresCPE: 2Description: Audit Reporting and General Audit Procedures will provide guidance for properly altering financial statements and audit reports for certain complex transactions and events that are often uncovered through general audit procedures, such as subsequent testing, reviewing minutes, and more. Each set of financial statements and auditor's report thereon must properly address the unique circumstances of the specific reporting entity's circumstances.

SUBSCRIPTION: Audit Skills for Emerging Leaders

The major topics that will be covered in this course include:Course 1: Audit 401: Critical Traits of a Thinking AuditorCPE: 2Description: Critical Traits of a Thinking Auditor will provide tips and best practices for stretching experienced auditor past the basics in each of the three pillars of success. Those in charge of the day-to-day supervision of engagements need to consciously embrace and demonstrate characteristics that will enable him/her to transition to a firm leader. This includes a focus on three key pillars: financial success, retaining clients through superior client service, and developing other professionals.Course 2: Audit 402: Audit Quality Control - Avoid Peer Review IssuesCPE: 2Description: Audit Quality Control - Avoiding Peer Review Issues highlights the most important considerations for those at all levels of the engagement team with quality control responsibilities on audit engagements. Upper-level reviewers have significant responsibilities for ensuring high-quality audit engagements. Unfortunately, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole.Course 3: Audit 403: Fraud Trends - Applying Real-Life LessonsCPE: 2Description: Fraud Trends - Applying Real-life Lessons will focus on real-life and practical examples of fraud in smaller- and mid-size environments, including nonprofits. Fraud involves an intentional act to deceive, which may result in material misstatement in the financial statements due to fraudulent financial reporting or misappropriation of assets. Management's responsibility is to design, implement, maintain and monitor a system of internal control to prevent, or detect and correct, fraud.Course 4: Audit 404: Maximizing Analytic Procedure Evidence on AuditsCPE: 2Description: Maximizing Analytic Procedure Evidence on Audits will enhance an ability to read and interpret financial information as a critical audit skill. Financial statement auditors need to be able to analyze financial results to not only enhance audit quality, but to also improve client service through being a better business advisor.Course 5: Audit 405: Designing Internal Controls for Smaller EntitiesCPE: 2Description: Designing Stronger Internal Controls for Small or Mid-Size Entities provide practical analysis and tips for how a reporting entity can manage financial reporting risk in an effective and efficient way. Internal controls are applied within an organization to satisfy objectives related to operations, compliance, and financial reporting. This module will also differentiate the auditor's responsibilities for internal controls under Sarbanes Oxley, Government Auditing Standards and Single Audit Act requirements.Course 6: Audit 406: Auditing Revenue Recognition - Common RisksCPE: 2Description: Auditing Revenue Recognition will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions related to accounting for revenues obtained from contracts with customers. Revenue recognition is presumed to be a significant risk for financial statement auditing purposes due to the increased risk of both fraud and error.Course 7: Audit 407: Auditing Contingencies and Going ConcernCPE: 2Description: Auditing Contingencies and Going Concern will provide tips and techniques for obtaining sufficient appropriate audit evidence to support conclusions related to contingencies and going concern uncertainty. Financial statements may contain significant uncertainties requiring special audit consideration for evaluating proper accounting and financial reporting treatment.Course 8: Audit 408: Coaching Staff to Stay on the Right TrackCPE: 2Description: Coaching Staff to Stay on the Right Track provides tips and techniques for critical coaching responsibilities. Being a successful coach requires tackling various responsibilities, including motivating, providing positive and constructive feedback, and otherwise getting the best performance out of engagement team members in the given situation.

SUBSCRIPTION: Audit Skills for Experienced Staff

The major topics that will be covered in this course include:Course 1: Audit 201: Fraud Risk - Minimum Audit RequirementsCPE: 2Description: Fraud Risk - Minimum Audit Requirements will highlight the audit procedures most effective in identifying, assessing and responding to fraud risk. The financial statement auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive, such as collusion.Course 2: Audit 202: Applying Audit Risk to the Detailed Audit PlanCPE: 2Description: This course will emphasize the key concepts and best practices that drive a thoughtful risk-based approach to forming an opinion on the financial statements. Properly identifying, assessing, and responding to risk through a detailed audit plan is critical to an effective and efficient financial statement audit.Course 3: Audit 203: Auditing Accounts Receivable - Common RisksCPE: 2Description: Auditing Accounts Receivable will explain tips and best practice techniques for auditing common accounts receivable risks, primarily focusing on existence and valuation. Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with initial recognition, subsequent measurement, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk.Course 4: Audit 204: Auditing Basic Inventory - Focus on ObservationsCPE: 2Description: Auditing Basic Inventory will primarily focus on performing the inventory observation, while introducing other risk concepts related to inventory. Assets classified as inventory varies widely with the nature of the entity and industry. Depending on the complexity of the inventory and the related pricing model, risk of material misstatement will vary widely as well.Course 5: Audit 205: Auditing Liabilities and Long-Term Debt RisksCPE: 2Description: Auditing Liabilities and Long-Term Debt will discuss tips and techniques for auditing accounts payable, accrued expenses, and common long-term financing arrangements and related debt covenants. The completeness and proper classification of liabilities are the typical higher audit risks. The complexity of the debt financing arrangements may create a significant risk requiring more persuasive audit evidence.Course 6: Audit 206: Analytical Procedures - Audit FundamentalsCPE: 2Description: Analytical Procedures - Audit Fundamentals will provide the tips and techniques necessary to gather sufficient appropriate audit evidence to support conclusions using analytic procedures common to financial statement audits. Properly designing, documenting and evaluating results of analytic review procedures is critical for performing an effective and efficient audit engagement.Course 7: Audit 207: Sampling - Avoiding Common Mistakes on AuditsCPE: 2Description: Sampling - Avoiding Common Mistakes on Audits will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits. Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population.Course 8: Audit 208: Audit Reporting Basics - Report Issuance ProcessCPE: 2Description: Audit Reporting Fundamentals will provide tips and techniques necessary for issuing and reporting on high-quality financial statements prepared under any applicable financial reporting framework. The ultimate objective of a financial statement audit is to issue an auditor's report.

How to Start a CFO Service

The major topics that will be covered in this course include:What business owners really want from a CFO/business advisory service (it's not what you think).How to determine if you're qualified to provide CFO/business advisory services.Why now is the right time to be providing CFO/business advisory services.How to get new clients to your practice and how to approach existing clients.Why clients need you and why you need them.How much you should be charging for this type of service.How to provide a CFO/business advisory service in the most efficient way possible.

Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations

Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations

SUBSCRIPTION: Project Management Skills

The major topics that will be covered in this course include:Course 1: Project Management: Employ Best Practices & MindsetCPE: 2Description: Project Management is not the same as workflow management, and a project manager is more than a task master. Driving change, leading a team and managing client engagements requires a great deal of organization and planning. Successfully launching a new technology, onboarding clients, developing a new service line… all takes more than a checklist of to-do items. You need to monitor risks and opportunities. You need to gain buy-in to drive adoption. Proper scoping and projections help keep projects on course, and not become a costly experiment that gets shoved to the back burner. Project managers are trained in analyzing the data while also managing people. In this session explore basic project management best practices and mindset to more effectively managing change in your firm.Course 2: Enhancing Ongoing Client EngagementsCPE: 2Description: The work for clients is not as linear as it used to be with the inclusion of more advisory services, more cross functional teams, and due dates moving. Quality client engagements are not just about a solid workflow, we need project management skills. In this session we will discuss how to apply project management techniques to designing a one firm, team approach to serving clients.

SUBSCRIPTION: Talent Development

The major topics that will be covered in this course include:Course 1: Delivering Transformative Feedback to Your TeamCPE: 2Available Dates: 5/9, 8/8, 12/19Description: Everyone has areas for improvement, so why do we avoid addressing performance issues with team members and peers? In this session, we'll explore the reasons that keep us from addressing needed performance improvements. We'll learn to overcome our fears and resignation to gain the confidence and commitment needed to deliver feedback that transforms individual and team performance. Attend this session to gain the motivation you need to address long-standing performance improvements in your firm. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Course 2: Developing a Culture of Ownership and AccountabilityCPE: 2Available Dates: 6/6, 7/23, 11/14Description: In this course we will explore the foundational leadership attributes that, when applied, will transform your practice. Learn how accountability, integrity, and ownership applied together can dramatically increase the functionality, effectiveness, and motivation of your team. Upon completion of this program, you will have the clarity to incorporate integrity, ownership, and accountability for yourself and within your practice to help achieve your firm's vision. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Course 3: Becoming a Powerful and Effective DelegatorCPE: 2Available Dates: 6/20, 9/5, 10/24, 1/9Description: Delegation is a leadership must-have as no organization can grow or survive succession without encouraging its leaders to delegate. Unfortunately, real delegation is often desired and seldom practiced. At some point or another, we're all guilty of one or more of the seven "sins" of delegation. In this session, we'll explore ways to become better delegators and encourage the highest and best use for all team members. Attend this session to gain concrete strategies for empowering and developing others through powerful delegation! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.