CPE Catalog & Events
Surgent's Accounting and Auditing Revenue
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.) 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 Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
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. Delivery Method: DownloadCPE Credit: Accounting (6), Auditing (2)Program Level: UpdateThis 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 Accounting Changes and Error Corrections - What Every CPA Needs to Know
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.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 Accounting for and Auditing Complex Investments
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.) 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 Accounting for and Auditing Inventory
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.)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 Accounting for and Auditing Leases
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.) 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 Accounting for Guarantees
Available Until Apr. 30, 2027
Online
1.00 Credits
Member Price: $29
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.Delivery Method: DownloadCPE Credit: Accounting (1)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 Accounting for Litigation and Legal Contingencies
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.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 Accounting for Software – Internal Use and External Sales
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
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.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 Accounting Hot Topics
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.)Delivery Method: On-Demand WebcastCPE Credit: Accounting (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 Accounting Principle Changes -- What Every CPA needs to know
Available Until Apr. 30, 2027
Online
1.00 Credits
Member Price: $29
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.Delivery Method: DownloadCPE Credit: Accounting (1)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 Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
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.Delivery Method: DownloadCPE Credit: Management Services (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 Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
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.Delivery Method: On-Demand WebcastCPE Credit: Management Services (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 A Complete Guide to Offers in Compromise
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
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.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 A Complete Guide to the Yellow Book
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
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. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book.Delivery Method: On-Demand WebcastCPE Credit: Auditing (Governmental) (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 A Complete Guide to the Yellow Book
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
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.Delivery Method: DownloadCPE Credit: Auditing (Governmental) (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 A Complete Tax Guide to Exit Planning
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
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.Delivery Method: On-Demand WebcastCPE Credit: Taxes (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 Adapting to OBBBA Changes: A Strategic Review
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
Accounting and finance practitioners are continually asked for strategic planning advice. In this course, we will cover topics that will make clients, and their advisors, tax smart and tax prepared for the coming year and beyond. This program is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting both individual and business clients.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 Adapting to Today’s Changing Accounting Landscape
Available Until Apr. 30, 2027
Online
1.00 Credits
Member Price: $49
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.Delivery Method: On-Demand WebcastCPE Credit: Accounting (1)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 A Discussion: The Threat and Opportunity to Accounting Posed by Generative AI and Other Emerging Technologies
Available Until Apr. 30, 2027
Online
1.00 Credits
Member Price: $69
Technological disruptions are no longer limited to Silicon Valley. This discussion, featuring Lehman College Associate Professor, Dr. Sean Stein Smith; Surgent's VP of L&D, Jack Castonguay; and James Madison University Associate Professor, Dr. Nicole Wright, explores the evolving landscape of accounting following the advancement of generative AI (i.e., ChatGPT) and other emerging technologies. CPAs in audit and assurance will gain insights into both the potential risks and opportunities these technologies present. The session will cover the impact of AI on traditional audit functions, including automation of routine tasks, fraud detection, and data analysis, while also addressing concerns such as data security, accuracy, and ethical implications. Participants will engage in discussions about how AI can enhance efficiency and accuracy, but also the challenges of maintaining professional judgment and skepticism in an increasingly automated environment. The course will also touch on blockchain, robotics process automation (RPA), and other innovations that are reshaping the future of financial reporting and audit standards. Learners will leave with a clearer understanding of how to integrate these technologies while upholding the profession's core values. This is an essential course for CPAs looking to stay at the forefront of technological advancements in the field.Delivery Method: On-Demand WebcastCPE Credit: Accounting (1)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.