CPE Catalog & Events
AI Ethics 2026 (VBOA-Approved)
Available Until Jan. 31, 2027
Online
2.00 Credits
Member Price: $62
Artificial intelligence is rapidly transforming the accounting profession, creating new opportunities alongside significant ethical responsibilities. This Virginia Board of Accountancy (VBOA)-approved ethics course is designed for CPAs to understand and manage the ethical implications of using generative and agentic AI in 2026 and beyond. Participants will learn why AI ethics matters for CPAs, how AI differs from prior technologies, and where key risks arise, including data privacy, bias, accuracy, transparency, deepfakes and regulatory compliance. The course reinforces that AI is an assistive tool — not a substitute for professional judgment — and examines how core ethical principles apply in an evolving technological environment. Using real-world examples and case studies, the course provides practical guidance on applying existing ethical and regulatory frameworks, including the AICPA Code of Professional Conduct, to AI use. Participants will also learn how to develop and implement an effective AI safe usage policy, covering documentation, validation and staff education. By the end of the course, CPAs will be prepared to use AI responsibly, protect client interests, and meet their ethical obligations in an AI-driven profession. Please note: After registering, you will receive a separate email with instructions on how to access the course. You will also be able to access via MyCPE on vspca.com. This course contains review questions and a final test to assess knowledge of course objectives. Successful completion of the final test is required to receive CPE credit. This course has been approved by the VBOA to fulfill your 2026 ethics requirement. Virginia Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Regulatory Ethics 2026 (VBOA-Approved)
Available Until Jan. 31, 2027
Online
2.00 Credits
Member Price: $62
The CPA profession in Virginia, like in many other states, is governed by a complex framework of laws, regulations and ethical standards. As a CPA, you are expected to adhere to these guidelines, maintain the highest level of professional integrity, and act in the public interest.This Virginia Board of Accountancy (VBOA)-approved ethics course is designed to provide you with a comprehensive understanding of the regulatory and ethical landscape of the accounting profession in Virginia. We will explore the key principles of professional ethics, the role of the Virginia Board of Accountancy (VBOA), and the specific regulations that govern the practice of public accounting in the state. Please note: After registering, you will receive a separate email with instructions on how to access the course. You will also be able to access via MyCPE on vspca.com. This course contains review questions and a final test to assess knowledge of course objectives. Successful completion of the final test is required to receive CPE credit. This course has been approved by the VBOA to fulfill your 2026 ethics requirement. Virginia Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Accounting Ethics 2026 (VBOA-Approved)
Available Until Jan. 31, 2027
Online
2.00 Credits
Member Price: $62
This engaging and practical Virginia Board of Accountancy (VBOA)-approved ethics course explores the evolving ethical landscape for CPAs through the lens of risk management. Participants will examine core principles of the AICPA Code of Professional Conduct alongside real-world scenarios that challenge professional judgment, independence and integrity. Moving beyond rule-based compliance, this course introduces the concept of “active ethics,” a proactive approach to ethical decision-making grounded in professional responsibility, moral judgment and public trust. Through case studies involving audits, tax engagements, client relationships and emerging practice risks, attendees will gain tools to navigate complex ethical dilemmas with confidence. The course also highlights current regulatory developments, including updates to tax standards and Treasury Circular 230, and addresses common risk areas such as conflicts of interest, independence threats, confidentiality and client pressures. Designed for CPAs in public practice and industry, this course blends technical guidance with practical insights to help professionals protect themselves, their firms and the public they serve. Please note: After registering, you will receive a separate email with instructions on how to access the course. You will also be able to access via MyCPE. This course contains review questions and a final test to assess knowledge of course objectives. Successful completion of the final test is required to receive CPE credit. This course has been approved by the VBOA to fulfill your 2026 ethics requirement. Virginia Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Surgent's 2025 Tax Update
Available Until Apr. 30, 2027
Online
3.00 Credits
Member Price: $59
Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.Delivery Method: DownloadCPE Credit: Taxes (3)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 and Auditing Credit Losses Under ASC 326
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.) Delivery Method: On-Demand WebcastCPE Credit: Accounting (1), Auditing (1)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 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.