CPE Catalog & Events
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Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence
Available Until
Self-study
2.00 Credits
Member Price: $89
SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence
Surgent's Everything You Want to Know and Not Know About Yellow Book Independence
Available Until
Self-study
1.00 Credits
Member Price: $49
The Yellow Book’s general requirements and application guidance related to independence The conceptual framework used for making independence determinations Requirements and guidance for auditors providing nonaudit services The Yellow Book documentation requirements related to independence
Surgent's Examining ASC 842, Leases: More Than Meets the Eye
Available Until
Self-study
4.00 Credits
Member Price: $79
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842
Surgent's Examining ASC 842, Leases: More Than Meets the Eye
Available Until
Self-study
4.00 Credits
Member Price: $129
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842
Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot
Available Until
Self-study
1.00 Credits
Member Price: $59
Demonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem, including data sources Power Query can connect to; transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot, the data modeling tool of the Power BI ecosystem, including query organization; custom columns; parameters; and database capabilities
Surgent's FASB Accounting Standards Update
Available Until
Self-study
1.00 Credits
Member Price: $49
FASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting Projects on the FASB’s Technical Agenda
Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide
Available Until
Self-study
8.00 Credits
Member Price: $159
Private company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326, Credit Losses Accounting for income taxes Accounting for debt instruments
Surgent's FASB Update: New and Recent Accounting Standards Updates
Available Until
Self-study
2.00 Credits
Member Price: $49
Recently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842, Leases
Surgent's Financial Reporting Update for Tax Practitioners
Available Until
Self-study
8.00 Credits
Member Price: $159
Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics
Surgent's Financial Reporting Update for Tax Practitioners
Available Until
Self-study
8.00 Credits
Member Price: $199
Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics
Surgent's Firm Quality Control Standards and Best Practices
Available Until
Self-study
1.00 Credits
Member Price: $49
The major requirements of QC Section 10, A Firm’s System of Quality Control Elements of an effective system of quality control Considerations for sole practitioners and smaller firms when implementing QC Section 10 Guidance in implementing an effective firm-wide system of quality control across its six components
Surgent's Fraud 101: Understanding Basic Fraud Schemes
Available Until
Self-study
2.00 Credits
Member Price: $89
Common embezzlement schemes Common financial statement fraud schemes Commonly missed red flags
Surgent's Fraud Environment
Available Until
Self-study
2.00 Credits
Member Price: $89
Statistics compiled by the ACFE related to fraud Professional responsibilities to identity, respond to and report fraudulent activity The current fraud landscape, including who commits fraud, how and why they commit it and how they are detected
Surgent's Fraud Risk Assessment Basics
Available Until
Self-study
2.00 Credits
Member Price: $89
• Explain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud • Fraud inquiries and engagement team discussion points • Identifying and responding to fraud risk on an audit • Testing journal entries and other tests for management override • Fraud communications
Surgent's Fraud in Governments and Nonprofits
Available Until
Self-study
1.00 Credits
Member Price: $49
Common characteristics of fraud perpetrators Frauds involving supplies, credit card programs, and overtime Key controls to detect and prevent fraud
Surgent's Fundamentals of Internal Controls
Available Until
Self-study
2.00 Credits
Member Price: $89
Gaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation
Surgent's Give Me a Little Credit: Understanding the Yellow Book CPE Requirements
Available Until
Self-study
1.00 Credits
Member Price: $49
Understanding who is and is not subject to the 24-hour and 56-hour Yellow Book CPE requirements Evaluating whether certain topics and training qualify or do not qualify toward the 24-hour and 56-hour Yellow Book CPE requirements Recognizing how an audit team member’s role affects the Yellow Book CPE requirements that apply
Surgent's Going Concern Accounting and Reporting Considerations
Available Until
Self-study
2.00 Credits
Member Price: $89
Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?
Surgent's Going Concern Considerations in the COVID-19 Environment
Available Until
Self-study
1.00 Credits
Member Price: $49
FASB guidance in ASC 205-40 regarding required disclosures when substantial doubt about an entity’s ability to continue as a going concern exists Sample disclosures under ASC 205-40 Accountant’s reporting considerations when substantial doubt exists
Surgent's Goodwill Impairment Basics
Available Until
Self-study
1.00 Credits
Member Price: $29
Goodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements