CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
AICPA CPExpress
Available Until
Online
40.00 Credits
AICPA's CPExpressConvenience. Learning. Value. CPExpress offers unprecedented access to over 450 CPE learning courses developed by subject matter experts from the AICPA. By combining quality CPE learning with the convenience of online access at an affordable price, CPExpress provides you the value needed to earn CPE credit hours to advance your career and professional competencies. Courses are presented in one- or two-hour increments to provide learning that works within your schedule so you can choose to: Earn CPE at a steady rate over time, throughout the reporting year Complete training in a crunch or when you have a window open up in your calendar Complete a series of courses back-to-back, or start a course and resume it later DiscountsFirm-wide access offers group discounts with tracking capabilities. Purchase a mininum of five discounted seats with access to the entire CPExpress Library and designate an Access Control Administrator who will be able to monitor the training process of each staff member.Subscription DetailsOnce you place your order, you will be sent an email with login information with instant access to the courses for one year.
Surgent's Unlimited Plus Package
Available Until
Online
40.00 Credits
Surgent's Unlimited Plus PackageWebinars and downloadable pdf self-study courses MOCPA members can purchase a subscription to Surgent's Unlimited Plus Package for just $625 - 30% off Surgent's retail price! Enjoy 12 months of access to every Surgent CPE course in every online format--plus unlimited CPE credits! This is the only package that includes premium courses, such as the late-breaking tax updates, specialized courses, and more. Order now and you'll receive access instructions via email, so you'll be able to start right away! Package includes 12 months of access to:• Over 10,000 credits to choose from• 8,500+ live webinars• 1,000+ self-study PDF courses• 1,300+ on-demand webcasts• Surgent's exclusive premium courses Why Choose the Unlimited Plus Package? Get the best value CPE package on the market. Order now and you'll receive access instructions via email from info@surgent.com. You'll be able to start registering for live webinars and accessing self-study courses right away. Earn as much CPE and explore as many topics as you'd like for one full year from the date of purchase. > View all > View included webinars > View included self study Please note:Subscriptions are available for single users only. The Unlimited Plus Package may not be split or shared with others.
Surgent's Unlimited Self-Study Package
Available Until
Online
40.00 Credits
Surgent's Unlimited Self-Study PackageDownloadable pdf self-study courses Surgent's Unlimited Self-Study Package includes every PDF download course in Surgent’s catalog – over 250 courses, each from 2-16 credits. As a member, you pay just $380.00 30% off Surgent’s retail price! Why Choose the Unlimited Self-Study Package? Get 12 months of access to the most practical guidance and analysis in the industry in the form of downloadable pdfs. With over 250 courses, including ethics, accompanied by reference materials, you can learn anytime, anywhere at a pace that works for you. And when you’re ready, take the test with instant results and immediate certificate delivery. Order today and immediately start downloading the course material you need for the next 12 months. You will receive instructions via email from info@surgent.com. Package includes annual access to:• 1,000+ credits• 250+ downloadable courses• Downloadable course material and supplements • CPE certificate delivery within 24 hours > View included self-study courses Please note: Subscriptions are available for single users only. The Unlimited Self-Study CPE Package may not be split or shared with others.
Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)
Available Until
Online
9.00 Credits
Overview Ethical principles and independence requirements essential to maintaining honesty, objectivity, and professional conduct in the accounting and finance profession. Ethical accounting is a MUST Understanding and applying ethical principles and independence requirements is every accounting and finance professional’s responsibility. You'll learn the fundamentals of ethical accounting to help you adhere to professional ethics standards. Essential ethics topics include: Viewing and analyzing ethical matters Adhering to the AICPA Code of Professional Conduct Applying the code’s conceptual framework Evaluating conflicts of interest and maintaining confidentiality Maintaining your independence Independence rules play a key role in professional ethics as well. Vital topics you'll explore are: The AICPA independence rules Independence rules regarding personal financial interests, loans, employment, and business relationships that relate to you and your immediate family Independence rules from regulators, including the SEC and PCAOB Other ethics considerations More topics in professional ethics you'll cover include: Rules that apply to government auditors and audits of employee benefit plans, federally funded charitable organizations, financial institutions, and insurance Rule interpretations related to gifts and entertainment Ethics rules related to professional tax services Real-world scenarios Case studies and realistic examples will enhance your comprehension and enable you to practice what you’ve learned. IMPORTANT NOTICE ABOUT YOUR CPE CREDIT: Many states do not accept the AICPA course to meet the ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license. If you are taking the course for licensure you must pass with a score of 90 percent or higher to qualify towards earning your CPA license. If you are taking the course to maintain your existing license you must pass with a score of 70 percent or higher. Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure) is offered online. To purchase the version of this course for licensure, select the item on this page.
Surgent's Unlimited Webinar Package
Available Until
Online
40.00 Credits
Surgent's Unlimited Webinar Package Webinars onlyMOCPA members can purchase a subscription to Surgent's Unlimited Webinar Package for just you pay $520.00– 30% off Surgent’s retail price! Why Choose the Unlimited Webinar Package?• Get unlimited access to over 1,200 + webinars • Enjoy 12 months of access, available one year from the date of purchase• Includes 1-, 2-, 3-, 4-, and 8-hour options in all the topics CPAs need. Up to 8,000 credits!• Choose from daily options at many convenient times, including evenings, lunch hours, and Saturdays• Interactive Q&A with renowned subject matter experts• Downloadable course material and supplements & Certificate delivery within 24 hours All Surgent webinars feature high-quality audio and video, plus an easy-to-use attendance verification system (you'll just need to click the screen when prompted to verify that you're watching)Technical support and interactive Q&A are available throughout all webinars. Order a package now and you'll instructions via email from info@surgent.com. You'll be able to start registering for live webinars courses right away. * Note: this package does not include premium webinars.> View webinars Please note:Subscriptions are available for single users only. The Unlimited Webinar Package may not be split or shared with others.
Surgent's 2024 Tax Update
Available Until
Online
3.00 Credits
Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.This course qualifies for IRS credit.
Surgent's 2024 Tax Update for Client Advisory Services
Available Until
Online
4.00 Credits
Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with - information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.This course qualifies for IRS credit.
Surgent's A Complete Guide to Offers in Compromise
Available Until
Online
2.00 Credits
This course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved.This course qualifies for IRS credit.
Surgent's A Complete Guide to the Yellow Book
Available Until
Online
8.00 Credits
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.This course qualifies for yellow book credit.
Surgent's A Complete Guide to the Yellow Book
Available Until
Online
8.00 Credits
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book.This course qualifies for yellow book credit.
Surgent's A Complete Tax Guide to Exit Planning
Available Until
Online
2.00 Credits
When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.This course qualifies for IRS credit.
Surgent's A Guide to Auditing Common Investments
Available Until
Online
2.00 Credits
Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)
Surgent's A Guide to Gig Economy Tax Issues
Available Until
Online
2.00 Credits
The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing and tax practitioners must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and tax practitioners must have the knowledge to make this determination. This program addresses federal and state tax issues tax practitioners must address with clients and their own workers.This course qualifies for IRS credit.
Surgent's A Guide to Nonqualified Deferred Compensation
Available Until
Online
2.00 Credits
This course is designed to provide a deep understanding of NQDC plans, focusing on the regulations, tax nuances, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans, their differences from qualified retirement plans, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans, including income recognition, FICA, and federal/state taxes, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics, company objectives, and tax efficiency. By the end of the course, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations.This course qualifies for IRS credit.
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents
Available Until
Online
2.00 Credits
Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's AICPA Update
Available Until
Online
2.00 Credits
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond. Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee.
Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
Online
2.00 Credits
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations.
Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until
Online
2.00 Credits
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes licensing arrangements, with an emphasis on how to recognize revenue from agreements that grant customers rights to use or access intellectual property. This course also addresses the requirements and challenges with respect to financial statement disclosures.
Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until
Online
2.00 Credits
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components.
Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
Online
2.00 Credits
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations.