CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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
Download
10.00 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 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
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.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.
Surgent's Advanced Individual Income Tax Return Issues
Available Until
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.This course qualifies for IRS credit.
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.This course qualifies for IRS credit.
Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions
Available Until
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.This course qualifies for IRS credit.
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 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
Download
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 for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years, including the 16 SASs effective since 2021 and beyond. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. On the financial front, the course covers the 9 ASUs issued in 2023, including ASUs covering crypto assets and leases for common control entities. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. 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
Download
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
Download
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.
Surgent's Annual FASB Update and Review
Available Until
Online
4.00 Credits
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues, such as what is on the FASB's technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
Surgent's Annual FASB Update and Review
Available Until
Download
4.00 Credits
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners, including recently released 2024 ASUs. Specifically, the course will review recently issued FASB standards on leases and provide an update on ASC 842 and ASC 326 post-implementation items and other hot button accounting issues, such as what is on the FASB's technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
Surgent's Annual Update for Defined Contribution Plans
Available Until
Online
2.00 Credits
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA's new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor's ("DOL") Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Surgent's Applying the Yellow Book to a Financial Statement Audit
Available Until
Online
4.00 Credits
Knowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book.This course qualifies for yellow book credit.
Surgent's Applying the Yellow Book to a Financial Statement Audit
Available Until
Download
4.00 Credits
Knowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book.This course qualifies for yellow book credit.
Surgent's Artificial Intelligence for Accounting and Finance Professionals
Available Until
Online
2.00 Credits
Accounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far, technology has not been able to replace the knowledge, experience, and decision-making of seasoned professionals. Times are rapidly changing. Today, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy, while providing more value for businesses and customers alike. In the long term, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI.