CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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 $675 - 25% 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 8000 credits• 1,200+ live webinars• 190+ self-study PDF courses• 100+ 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 $389.00 29% 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:• 1,200+ credits• 250+ downloadable courses• Reference material downloads• Instant test results• Immediate certificate delivery > 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.
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 $525.00– 30% off Surgent’s retail price! Why Choose the Unlimited Webinar Package?• Get unlimited access to over 1200 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 5,000 credits!• Choose from daily options at many convenient times, including evenings, lunch hours, and Saturdays• You'll earn live CPE credit without exams (certificates delivery within 24hours)• 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 2023 Tax Update - Download
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 A Complete Guide to Offers in Compromise - On-Demand Webcast
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 - Download
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 - On-Demand Webcast
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 Tax Guide to Exit Planning - On-Demand Webcast
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 - On-Demand Webcast
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 Practical Guide to Auditing Cash and Cash Equivalents - On-Demand Webcast
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 - Download
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 and review the current status of the AICPA's proposed Statements on Quality Control Standards.
Surgent's Accounting Changes and Error Corrections - Download
Available Until
Online
2.00 Credits
This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity's financial statements. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.
Surgent's Accounting Hot Topics - On-Demand Webcast
Available Until
Online
2.00 Credits
In addition to being experts on the nuts and bolts of accounting and auditing, experienced auditors must also be aware of the emerging trends in our industry, as well as those complex topics with which we don't need to deal on an everyday basis. In this session, we'll cover some of those emerging and challenging topics. First, we'll review technology hot trends and how they will likely impact your clients and how you will need to address them in your audit risk assessments and procedures. Next, as the FASB continues to implement more opportunities to value assets and liabilities at their fair value, we'll review the accounting definition of fair value and how it's determined. Lastly, we'll review two areas that use fair value concepts pervasively, accounting for business combinations and asset impairment. With a sound understanding of the basic accounting concepts related to these complex topics, auditors will be able to significantly enhance the level of services that they can provide to their clients. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Accounting Principle Changes - Download
Available Until
Online
1.00 Credits
This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250, Accounting Changes and Error Corrections.
Surgent's Accounting and Auditing Credit Losses Under ASC 326 - On-Demand Webcast
Available Until
Online
2.00 Credits
ASC 326 significantly changes the accounting for credit losses. Given its pervasive scope, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new accounting guidance. In this module, we will review the scope of ASC 326, the key provisions of the accounting model and how entities can estimate credit losses for a variety of in-scope financial assets. As the CECL and other credit loss methodologies under ASC 326 represent accounting estimates, the module will also review both the current and soon to be effective auditing guidance related to this often complex area. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)
Surgent's Accounting and Auditing Revenue - On-Demand Webcast
Available Until
Online
2.00 Credits
Revenue is often one of the largest and most significant line items in a company's financial statements. It is also the line item that is most susceptible to fraud. Further, all companies reporting under U.S. GAAP have either recently completed or are completing their transition to a complex new accounting standard for recognizing revenue from contracts with customers, ASC 606. Clearly it is imperative that all auditors have a detailed understanding of both ASC 606 and how to effectively audit revenue transactions. In this session of the Surgent Audit Skills Series, we'll review the key elements of ASC 606, including the new disclosure requirements for private companies under the new standard. Then, we'll focus on how to audit revenue, including the elements of an effective risk assessment related to revenue, key controls over the revenue process and substantive procedures. This information with both provides you with the information to audit revenue effectively and efficiently and comply with relevant auditing standards related to revenue. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)
Surgent's Accounting for Guarantees - Download
Available Until
Online
1.00 Credits
Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.
Surgent's Accounting for Software - Internal Use and External Sales - Download
Available Until
Online
2.00 Credits
This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software, the guidance is prescribed by ASC Topic 350-40. On the other hand, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20.
Surgent's Accounting for and Auditing Complex Investments - On-Demand Webcast
Available Until
Online
2.00 Credits
As companies look for greater investment returns in the current low interest rate environment, they are often investing in more risky types of investments, such as cryptocurrency. Further, as they look to hedge business risks, companies are frequently entering into derivative transactions, which both can contain unexpected risk and accounting complexity. As you advance in your audit careers, you will be faced with both understanding the accounting for and auditing these complex financial statement areas. In this course, we'll review the accounting models of several types of complex investments and review common audit procedures in these areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)
Surgent's Accounting for and Auditing Inventory - On-Demand Webcast
Available Until
Online
2.00 Credits
Many entities have inventory on their books. The types of inventory can range from simple resale of goods purchased to more complex inventories that use process costing. This module will discuss accounting for and auditing less complex inventories and provide an overview of issues associated with auditing more complex inventories. Inventory observations were covered in an earlier module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)