CPE Catalog & Events

Surgent's Unlimited Plus Webinar Package

Surgent's Unlimited Self- Study Package

Surgent's Unlimited Webinar Package

Surgent's 2022 Tax Update

Timely coverage of breaking tax legislation Donor Advised Funds Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Residency and domicile Selling a principal residence, including tax planning strategies The SECURE Act 2022 Proposed Regulations

Surgent's A Complete Guide to the Yellow Book Download

When is the auditor required to follow the Yellow Book (a.k.a. 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

When is the auditor required to follow the Yellow Book (a.k.a. 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 Guide to Auditing Common Investments On-Demand Webcast

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

Major Topics: 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

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

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

Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting

Surgent's Accounting Principle Changes Download

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

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

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

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

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

Surgent's Accounting for and Auditing Complex Investments On-Demand Webcast

The fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets

Surgent's Accounting for and Auditing Inventory On-Demand Webcast

Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.

Surgent's Accounting for and Auditing Leases On-Demand Webcast

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842

Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients Download

Private company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Lessons adopted from the adoption of Topic 606 Going concern considerations related to COVID-19 Special purpose frameworks -- Cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2021 year-end audits