CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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 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 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 Accounting Hot Topics
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 and Auditing Credit Losses Under ASC 326
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
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 and Auditing Complex Investments
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
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.)
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 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 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 SAS 136 and other recently issued SASs. 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 Limited Liability Companies and Partnerships
Available Until
Online
8.00 Credits
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.This course qualifies for IRS credit.
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.This course qualifies for IRS credit.