CPE & Event Calendar

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.)

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Alaska Board of Public Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics within the 2-year license period immediately before the renewal period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; and a review of Alaska Public Accountancy Statutes (AS 08.04) and Regulations (12 AAC 04). The overall objective of this course is to contribute directly to your professional competence as an Alaska CPA.

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU No. 2016-02, the FASB's new lease accounting standard; hot topics related to ASC 606; and a review of ASC 326, the soon-to-be-effective guidance on credit losses.

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. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. 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 new 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.

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. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. 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 new 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.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Arizona State Board of Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics within the 2-year license period immediately before the renewal period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct - integrity, objectivity, and independence; and a review of Arizona State Board of Accountancy Statutes and Administrative Rules. The overall objective of this course is to contribute directly to your professional competence as an Arizona CPA.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Connecticut State Board of Accountancy requirement that each CPA and public accountant (PA) license holder complete four hours in ethics every three years. The course includes a brief look at the principles and concepts which form the foundation of ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of Connecticut accountancy law. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of an individual licensed to practice public accounting in Connecticut.

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built. Without it, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course has been updated for recent amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the DE State Board of Accountancy biennial four-credit-hour ethics course requirement for permit renewals. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; the AICPA Code of Professional Conduct, including recent updates; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built. Without it, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course has been updated for recent amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the DE State Board of Accountancy biennial four-credit-hour ethics course requirement for permit renewals. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; the AICPA Code of Professional Conduct, including recent updates; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Florida licensed CPAs must complete a four-hour course approved by the Board in ethics applicable to the practice of public accounting, including a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. This course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct - integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. The primary objectives of this course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest.

Fraud is all around us, though many times we miss it. As accountants, we have a professional responsibility to detect material fraud. However, our ability to detect fraud is directly related to our understanding of how fraud occurs, how prevalent it is and what types of procedures allow both accountants and companies to detect fraud before it becomes material. In addition to providing a quick update on recently issued accounting and auditing standards, this course will review the latest fraud statistics compiled by the Association of Certified Fraud Examiners (ACFE), and see how COVID-19 has impacted the fraud landscape. Then the course will review our professional responsibilities to both detect fraud and to report actual or suspected fraud, plus identify which procedures are most effective at identifying and preventing fraud.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Texas State Board of Public Accountancy (Board) requirement, pursuant to Board Rule 523.131, that every licensee must complete a 4-hour ethics course approved by the Board. In addition, licensees must complete this 4-hour ethics course on a 2-year cycle (i.e., every other year). The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; and a review of the Board's Rules of Professional Conduct. This course also includes several case studies that help you apply the concepts covered in the course. The overall objective of this course is to contribute directly to your professional competence as a Texas CPA.

This is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.

This is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.

This is another year of significant change in the world of nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing.

With the effective date of Topic 842 now here, now is the time to get your hands around the details of the FASB's new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough overview of the FASB's new lease accounting standard (ASU No. 2016-02) that was released in February 2016 and all subsequent changes that have been made to ASC 842. You will learn about the long-awaited lease accounting standard for lessors and lessees, including transition accounting, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used, including journal entries, to help in understanding this complex area of accounting.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Louisiana license holders must complete three continuing education credits as part of their annual reporting requirement covering the applications of professional standards and responsibilities. This course discusses common ethical frameworks relevant to the practice of public accountancy, provides a detailed review of the ethical requirements for Certified Public Accountants as found in the American Institute of Certified Public Accountants' Code of Professional Conduct (Code), and discusses the major provisions of Louisiana's Professional and Occupational Standards governing the practice of certified public accountants in the state of Louisiana. Through case studies and other examples, the course will highlight pertinent LA rules as well as compare and contrast these rules to those of other regulatory agencies, such as the AICPA, GAO, PCAOB, and SEC. The course will further address the similarities and differences between the Code requirements for CPAs in public accounting and industry, including the threats to independence inherent in both. The course will also cover the implications of the recently proposed and effective independence interpretations, including those related to a CPA's responsibility to address and report on known or suspected noncompliance with laws and regulations. The primary objectives of this course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest through the use of illustrative case studies.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Maine Board of Accountancy requirement that each CPA and public accountant (PA) license holder must complete four hours in professional ethics every three years. The course includes a brief look at the principles and concepts which form the foundation of ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of Maine accountancy laws and rules. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of an individual licensed to practice public accountancy in Maine.