CPE Catalog & Events
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Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
Available Until
Self-study
2.00 Credits
Member Price: $89
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs
Available Until
Self-study
4.00 Credits
Member Price: $129
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 Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward
Surgent's HIPAA: What Accountants and Other Practitioners Need to Know
Available Until
Self-study
1.00 Credits
Member Price: $49
A basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA
Surgent's Hiring and Firing of Employees - What You Can and Cannot Do
Available Until
Self-study
2.00 Credits
Member Price: $89
Employment at will—what this means in a practical sense Implied employment contracts What a prospective employer can ask about, and test for, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued
Surgent's Hot Topics Related to ASC 606
Available Until
Self-study
1.00 Credits
Member Price: $49
New and proposed FASB ASUs related to ASC 606 ASC 606 disclosure requirements and examples for non-public business entities Impact of applying ASC 606 due to COVID-19
Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques
Available Until
Self-study
2.00 Credits
Member Price: $89
Common fraud prevention strategies Common fraud detection methods
Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08
Available Until
Self-study
1.00 Credits
Member Price: $49
Evaluating whether transactions should be accounted for as contributions or as exchange transactions Determining whether a contribution is conditional or unconditional Become comfortable with the new barrier and right of return/right of release terminology
Surgent's How to Account for Internal-Use Software Arrangements
Available Until
Self-study
1.00 Credits
Member Price: $29
Development costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements
Surgent's IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession
Available Until
Self-study
4.00 Credits
Member Price: $129
Introduction to the Internal Audit Profession Institute of Internal Auditors (IIA) Overview International Professional Practices Framework (IPPF) The Vital Mission of Internal Auditing Essential Internal Audit Guidance / Standards Primer
Surgent's IA Module 2: Strategic Roles, Positioning, and Attributes of High Impact Audit Groups
Available Until
Self-study
4.00 Credits
Member Price: $129
Independence / objectivity and the internal audit function Internal audit organizational reporting structure(s) Major roles and responsibilities of the internal audit activity and its members Effective oversight of the internal audit group Clarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter, reporting lines/ structure, and policies/ procedures) Required knowledge, skills, and competencies of a high-quality internal audit group Orientation and ongoing training / development needs of internal auditors (at all levels)
Surgent's IA Module 3 -- Critical Knowledge Foundations for Internal Auditors: Governance, Risk Management, and Control (GRC)
Available Until
Self-study
4.00 Credits
Member Price: $149
Governance, Risk Management, and Compliance/Control (GRC) – Internal Auditor’s positioning, roles, and responsibilities IIA GRC guidance overview COSO (Committee of Sponsoring Organizations) history, guidance, and frameworks overviews Critical knowledge foundations and fundamentals: Governance Risk Management/Enterprise Risk Management (ERM) Internal Control Compliance Fraud Deterrence/Fraud Risk Management IT/Cyber security risks/controls Effective GRC coverage related alignment/integration opportunities and strategies for IAs Industry specific guidance/ considerations
Surgent's IA Module 4 -- Maximizing Internal Audit (IA) Value, Coverage, Assurance and Reliance
Available Until
Self-study
4.00 Credits
Member Price: $149
IAs’ unique and vital value-adding propositions SOX (Sarbanes Oxley Act) impact on the (Internal and External) auditing profession Key IA assurance coverage roles and responsibilities regarding: Strategic and entity-level controls and objectives Internal Control over Financial Reporting (ICFR) Operations efficiency and effectiveness Compliance with laws and regulations Optimizing Internal/External Audit (and other Independent Assurance Activities) coordination and reliance (for SOX and non-SOX engagements): Maximizing assurance coverage efficiencies and effectiveness Achieving excellence in stakeholder servicing and value adding
Surgent's IA Module 5 -- Internal Audit (IA) Risk Assessment and Planning
Available Until
Self-study
4.00 Credits
Member Price: $149
IA program foundation(s): IA risk assessment and planning IA Risk Assessment and Planning Standards review Enterprise (macro) level internal audit risk assessment and planning including entity level/ wide audit scope, frequency and objectives determinations Process and engagement (micro) level risk assessment and planning, including the alignment and integration with enterprise risk assessment, planning and engagement level scope and objectives determinations Engagement level scope and objectives determinations Internal control design and documentation fundamentals Audit program development and updating
Surgent's IA Module 6 -- Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials
Available Until
Self-study
4.00 Credits
Member Price: $149
Fieldwork fundamentals, including a discussion of the following: Types and nature of fieldwork Technical skills development Compliance testing of internal controls Substantive testing of accounts/balances IT/Cyber Security control reviews/testing Audit sampling fundamentals: Statistical/Non-Statistical Audit evidence and evidence gathering techniques Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues Time management, organization, and communication skills development Workpaper preparation and documentation basics, including best practice techniques, and workpaper self-review
Surgent's IA Module 7 -- Internal Audit (IA) Engagement Management and Administration
Available Until
Self-study
4.00 Credits
Member Price: $149
IA activity and engagement level management overview The fundamentals of highly effective IA engagement management Engagement planning, supervision, administration, and monitoring Time and resource management, including scheduling, budgeting, status updating, tracking and follow up Audit reporting and report writing Engagement team and stakeholder/partner communications, meetings, and relationship dynamics and development
Surgent's IA Module 8 -- The Internal Audit (IA) Activity Quality/Excellence Continuum!
Available Until
Self-study
4.00 Credits
Member Price: $149
Defining “Quality” and “Excellence” for an IA activity: your “Defining Moments”! Quality Assurance and Improvement Program (QAIP): an overview QAIP Standards review Requirements of the QAIP: Internal/External Assessments Moving beyond standards compliance to highest-level quality and impact internal auditing It’s all about stakeholders and maximizing stakeholder value Advanced skills/leadership development for Internal Auditors The IA “Success Quadrant” and Never-Ending Quality/Excellence Continuum
Surgent's Implementing Subscription Pricing to Your Practice
Available Until
Self-study
2.00 Credits
Member Price: $109
The basics of subscription pricing Pricing strategies, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business
Surgent's Increase Success by Understanding People
Available Until
Self-study
1.00 Credits
Member Price: $49
How to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way
Surgent's Increase the Efficiency of Your Organization
Available Until
Self-study
1.00 Credits
Member Price: $49
Proven ways to measure costs in relation to objectives Develop methods to measure company and department objectives Use ratios to measure and improve efficiency Develop an incentive system that rewards efficiency
Surgent's Internal Controls and COSO in a Post-COVID Landscape
Available Until
Self-study
4.00 Credits
Member Price: $79
ACFE's Occupational Fraud 2022: A Report to the Nations and the most commonly found controls in fraud victim organizations Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations