CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Valuation Standards
Available Until
Online
1.50 Credits
Valuation standards are outlined to help practitioners and firms looking to understand how to apply VS section 100 guidelines appropriately and compliantly.
What H.R.1, “OBBBA” (Commonly Known as “The Big Beautiful Bill Act”) Means for You and Your Clients: Individual and Estate Issues
Available Until
Online
3.00 Credits
This course walks through the individual and estate tax changes created by the One Big Beautiful Bill Act (OBBBA). From sunsetting the TCJA provisions to introducing new deduction limits, credits, and savings vehicles, these reforms are wide-reaching.
Surgent's 2025 Tax Update
Available Until
Surgent Download
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.
Surgent's A Complete Guide to the Yellow Book
Available Until
Surgent Download
8.00 Credits
A thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of Yellow Book requirements while building confidence and proficiency in performing Yellow Book audits. The course uses a highly illustrative and engaging format, featuring more than 25 focused exercises designed to strengthen practical application and enhance working knowledge.
Surgent's AICPA Update
Available Until
Surgent Download
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
Surgent Download
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
Surgent Download
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
Surgent Download
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
Surgent Download
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.
Surgent's Accounting Changes and Error Corrections - What Every CPA Needs to Know
Available Until
Surgent Download
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 Principle Changes -- What Every CPA needs to know
Available Until
Surgent Download
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 for Guarantees
Available Until
Surgent Download
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 Litigation and Legal Contingencies
Available Until
Surgent Download
2.00 Credits
This course provides an overview of the accounting and financial reporting requirements with respect to litigation. This includes distinguishing between probable, reasonably possible, and remote litigation outcomes as well as how to evaluate, recognize, measure, and disclose litigation-related contingencies.
Surgent's Accounting for Software – Internal Use and External Sales
Available Until
Surgent Download
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, Audit, and Attest Update for Practitioners with Small-Business Clients
Available Until
Surgent Download
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
Surgent Download
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 Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
Surgent Download
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
Surgent Download
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 Individual Income Tax Return Issues
Available Until
Surgent Download
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 Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under §754 and Related Provisions
Available Until
Surgent Download
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.