CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Accounting for and Auditing Leases
Available Until
Online
2.00 Credits
Accounting for and auditing leases was always a challenging task. Adding the implementation of the lease accounting guidance in ASC 842, Leases, will undoubtedly add that much more complexity to this audit area. In this module, we will review the new lease accounting model for lessees, compare and contrast the new model with the existing guidance in ASC 840, and review in detail the key considerations in accounting for operating leases under ASC 842 and the other new guidance in the standard. Then, we'll review common audit procedures related to auditing the lease liability and the related Right-of-Use asset, including reviewing the enhanced lease disclosure requirements under ASC 842 and review common audit procedures to perform over the cumulative effect adjustment which entities must record when they adopt ASC 842. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)
Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
Available Until
Online
8.00 Credits
Specifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, including SAS 145 and the quality management standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB's final PIR report for ASC 606, Revenue, in December of 2024, we do a deep dive into the complex revenue recognition standard and findings of the PIR report, review common special purpose frameworks, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients.
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
Online
4.00 Credits
Probably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint, proving why they are necessary for both for-profit and nonprofit organizations to achieve success.
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
Online
4.00 Credits
Probably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint, proving why they are necessary for both for-profit and nonprofit organizations to achieve success.
Surgent's Adapting to OBBBA Changes: A Strategic Review
Available Until
Online
2.00 Credits
Accounting and finance practitioners are continually asked for strategic planning advice. In this course, we will cover topics that will make clients, and their advisors, tax smart and tax prepared for the coming year and beyond. This program is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting both individual and business clients.
Surgent's Adapting to Today’s Changing Accounting Landscape
Available Until
Online
1.00 Credits
The field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements, regulatory reforms, economic fluctuations, and shifting societal dynamics. In this course, we will explore the major challenges and opportunities currently facing accountants, and we will equip you with the knowledge and skills needed to excel in this dynamic environment.
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
Online
8.00 Credits
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services. In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
Online
8.00 Credits
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services. In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Surgent's Advanced Critical Tax Issues for S Corporations
Available Until
Online
10.00 Credits
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Surgent's Advanced Critical Tax Issues for S Corporations
Available Until
Online
8.00 Credits
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Surgent's Advanced Individual Income Tax Return Issues
Available Until
Online
12.00 Credits
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients.
Surgent's Advanced Individual Income Tax Return Issues
Available Until
Online
8.00 Credits
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients.
Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under §754 and Related Provisions
Available Until
Online
6.00 Credits
This course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points.
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
Available Until
Online
4.00 Credits
Trusts are not cookie-cutter documents. In fact, they can be rather unwieldy, especially in explaining the functions to a client and then having the client comply with the trust terms. This course delves into best practices. Given common scenarios, what are the best trusts to use? And how can the client be best protected?
Surgent's Agentic AI Foundations for Finance and Accounting
Available Until
Online
2.00 Credits
This course introduces accounting, auditing, and finance professionals to the emerging field of agentic AI: autonomous, goal-driven systems capable of planning, acting, and learning with minimal human intervention. Participants will explore how agentic AI differs from traditional automation (RPA) and generative AI, and how these agents are being deployed in finance and accounting. The course emphasizes foundational concepts such as the Perceive-Reason-Act-Learn (PRAL) loop and ethical decision-making frameworks. To ground abstract ideas in practice, participants will experience a brief agent simulation using basic ChatGPT, showcasing how natural language prompts can emulate agentic behavior, such as goal setting, clarification loops, and structured task execution. The course also highlights real-world agent platforms (e.g., Microsoft Copilot, IBM watsonx, and UiPath) to provide context on enterprise adoption trends and discusses emerging global regulations such as the EU AI Act and the U.S. Executive Order on Safe AI.
Surgent's Anatomy of a Ransomware Event and Incident Response
Available Until
Online
2.00 Credits
The past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks, but there is little understanding of how they occur, how a response is undertaken, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event.
Surgent's Annual Accounting Update
Available Until
Online
4.00 Credits
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of accounting matters including private company standard setting activities; a review of ASU No. 2016-02, the lease accounting standard; ASC 606 topics; and a review of ASC 326 on credit losses.
Surgent's Annual Accounting and Auditing Update
Available Until
Online
8.00 Credits
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Surgent's Annual Accounting and Auditing Update
Available Until
Online
8.00 Credits
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Surgent's Annual Auditing Update
Available Until
Online
4.00 Credits
Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards, including a discussion of SAS 142, effective for 2022 audits, and SASs 143-145, effective for 2023 audits. The course also covers recent activity by the AICPA's Professional Ethics Executive Committee related to the AICPA's Code of Professional Conduct, as well as proposed updates to the AICPA's quality management standards. Lastly, the course will provide an update on the status of the AICPA's enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance.