CPE Catalog & Events
Surgent's Annual FASB Update and Review
Available Until
TBD
4.00 Credits
Member Price: $129
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL
Surgent's Annual FASB Update and Review
Available Until
TBD
4.00 Credits
Member Price: $79
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing crypto assets (i.e., cryptocurrency) Non-GAAP financial measures ASC 606, Revenue from Contracts with Customers ASC 606 final PIR report findings
Surgent's Annual Update for Defined Contribution Plans
Available Until
TBD
2.00 Credits
Member Price: $89
Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
Available Until
TBD
4.00 Credits
Member Price: $129
Applicability of the use of ASC 820 The “exit price” approach Examples of market, cost, and income approaches to estimating fair value Use of Level 1, 2, and 3 inputs in determining fair value
Surgent's Applying the Yellow Book to a Financial Statement Audit
Available Until
TBD
4.00 Credits
Member Price: $129
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 Applying the Yellow Book to a Financial Statement Audit
Available Until
TBD
4.00 Credits
Member Price: $79
Circumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book
Surgent's Artificial Intelligence for Accounting and Finance Professionals
Available Until
TBD
2.00 Credits
Member Price: $89
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
TBD
2.00 Credits
Member Price: $89
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
TBD
2.00 Credits
Member Price: $89
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
TBD
2.00 Credits
Member Price: $89
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
TBD
4.00 Credits
Member Price: $129
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 Accounts Payable, Accrued Expenses and Debt
Available Until
TBD
2.00 Credits
Member Price: $89
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
TBD
2.00 Credits
Member Price: $89
• 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 Property, Plant, & Equipment
Available Until
TBD
2.00 Credits
Member Price: $89
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
TBD
8.00 Credits
Member Price: $199
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 Audits of 401(k) Plans: New Developments and Critical Issues
Available Until
TBD
8.00 Credits
Member Price: $159
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 Autonomous Agents in Audit and Assurance
Available Until
TBD
2.00 Credits
Member Price: $109
Audit use cases: automated sampling, real-time analytics, evidence gathering Case studies: Big 4 agent-driven assurance platforms Agent reliability, explainability, and audit documentation PCAOB AS 1105, ISA 330, and agent-auditor integration Governance: SOC 1/SOC 2 controls for audit AI tools
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until
TBD
4.00 Credits
Member Price: $79
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
TBD
4.00 Credits
Member Price: $129
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
TBD
2.00 Credits
Member Price: $89
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