CPE Catalog & Events
Surgent's Artificial Intelligence for Accounting and Finance Professionals
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.Delivery Method: On-Demand WebcastCPE Credit: Information Technology (2)Program Level: OverviewThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.Delivery Method: DownloadCPE Credit: Accounting (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.Delivery Method: DownloadCPE Credit: Accounting (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.Delivery Method: DownloadCPE Credit: Accounting (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.Delivery Method: DownloadCPE Credit: Accounting (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Audit Documentation Requirements
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for supervision to direct and supervise the audit work and to discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor's opinion "The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Audit documentation also supports the judgments of the auditor should a lawsuit arise where the auditor is called on to support that professional standards were followed. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs), identifying best practices, and performing efficient audit engagements.Delivery Method: On-Demand WebcastCPE Credit: Auditing (4)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Auditing Accounts Payable, Accrued Expenses and Debt
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Auditing Accounts Receivable: An Overview
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Auditing Property, Plant, & Equipment
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment, internal controls that prevent and detect misstatements in property and equipment, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Audit Quality and Peer Review Update
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor's referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole.Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Audit Quality Update
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Engagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate, you have primary responsibility for ensuring that all engagement work is performed on time, within budget, and in accordance with professional standards. Unfortunately, recent peer review results have shown us that our engagement quality is not always what it should be. In this session, we will review the current status of the AICPA's Enhancing Audit Quality initiative by reviewing recent results from peer reviews and points of focus for upcoming peer reviews. The session will review common sources of identified peer review deficiencies, relevant guidance related to these deficiencies and suggestions for how to improve engagement quality. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)Delivery Method: On-Demand WebcastCPE Credit: Auditing (2)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.Delivery Method: On-Demand WebcastCPE Credit: Auditing (8)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.Delivery Method: DownloadCPE Credit: Auditing (8)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Autonomous Agents in Audit and Assurance
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
This course explores how autonomous agents are transforming internal and external audit functions. Agentic AI is redefining how auditors perform risk assessments, gather evidence, test controls, and issue reports. Participants will examine real-world examples, including audit bots from Big Four firms, and consider the impact on assurance quality, auditor judgment, and documentation standards. Key frameworks from the PCAOB, ISA, and AICPA will be discussed, along with governance strategies to ensure audit agents operate reliably, securely, and ethically. This redefines the CPA's role in ensuring the integrity and reliability of audit evidence when leveraging AI agents, impacting audit quality and professional skepticism.Delivery Method: On-Demand WebcastCPE Credit: Information Technology (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it's easy to see why it's more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. The effective date for the AICPA's Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15, 2025. And the firm's evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm's existing QM document, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements, and best practices. We will address the new QM standards.Delivery Method: DownloadCPE Credit: Auditing (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it's easy to see why it's more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. The effective date for the AICPA's Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15, 2025. And the firm's evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm's existing QM document, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements, and best practices. We will address the new QM standards.Delivery Method: On-Demand WebcastCPE Credit: Auditing (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices. It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients and your profit margin a favor and sign up for this invaluable webinar. Delivery Method: On-Demand WebcastCPE Credit: Business Law (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Become a Data Analysis Expert
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
In today's rapidly evolving business landscape, accounting professionals are expected to be more than just number crunchers; they are expected to be insightful interpreters of data. In an era where data is king, this course is your gateway to becoming a savvy data analyst, giving you a competitive edge in your field. We will guide you through the intricacies of making complex data analysis approachable and engaging. You will learn the all-important data analysis process flow that will take you from collecting data all the way to making insightful decisions based upon your data. We will explore the basics of data modeling that will allow you to access data from multiple sources and use sophisticated calculations to create our data metrics. You will learn how to create interactive dashboards, perform sophisticated reporting, and uncover deep insights from your data. Whether you're looking to streamline your reporting process, enhance your data visualization skills, or make more data-driven decisions, this course is tailored to meet those needs. It's not just about learning a tool; it's about enhancing your professional identity as a forward-thinking accounting professional.Delivery Method: On-Demand WebcastCPE Credit: Computer Software & Applications (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.