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2 Credits
Surgent’s U.S. GAAP vs. IFRS – Rev Rec & Business Combinations (SSAA880/24)
This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, there are notable di...
4 Credits
Surgent’s Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment (SSAA881/24)
Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of data analytics and artificial intelligence will play a key role in an audit. We are seeing changes already as the AICPA ...
4 Credits
Surgent’s Understanding and Testing Control and Compliance in a Single Audit (SSAA882/24)
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to he...
8 Credits
Surgent’s Compilations, Reviews, and Preparations: Engagement Performance and Annual Update (SSAA774/24)
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...
2 Credits
Surgent’s Compilation and Review Overview (SSAA776/24)
Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification,...
4 Credits
Surgent’s Guide and Update to Compilations, Reviews, and Preparations (SSAA777/24)
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...
4 Credits
Surgent’s Construction Contractors: Accounting and Financial Reporting Issues (SSAA779/24)
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to ...
4 Credits
Surgent’s Fraud Basics: Protecting the Company Till (SSAA782/24)
Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into schemers. Discussion will include integrity and ethics, as well as how people may react in certain situatio...
2 Credits
Surgent’s Disclosure Requirements for SEC Form 8-K (SSAA784/24)
This course provides an overview of the disclosure requirements for SEC Form 8-K, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclo...
1 Credit
Surgent’s Disclosures of Risks and Uncertainties (SSAA785/24)
This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. Fo...
8 Credits
Surgent’s Preparing Not-for-Profit Financial Statements (SSAA786/24)
In order to prepare accurate and effective not-for-profit financial statements, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements, illustr...
4 Credits
Surgent’s Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (SSAA788/24)
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...
8 Credits
Surgent’s Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews (SSAA789/24)
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...
8 Credits
Surgent’s FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (SSAA793/24)
This course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifi...
4 Credits
Surgent’s Government and Nonprofit Frauds and Controls to Stop Them (SSAA799/24)
George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The cost of fraud, dearly paid by governments and nonprofits, is too severe...
1 Credit
Surgent’s How to Account for Internal-Use Software Arrangements (SSAA831/24)
This course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic rel...
2 Credits
Surgent’s Lease Accounting: Exploring the New Standard (SSAA832/24)
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 industr...
2 Credits
Surgent’s Management’s Discussion and Analysis – What You Need to Know (SSAA844/24)
This course provides an overview of the rules and regulations with respect to the management's discussion and analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A...
2 Credits
Surgent’s Non-GAAP Financial Measures – What You Need to Know (SSAA845/24)
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to ...
4 Credits
Surgent’s Examining ASC 842, Leases: More Than Meets the Eye (SSAA847/24)
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease acco...
8 Credits
Surgent’s Latest Developments in Nonprofit Accounting and Auditing (SSAA849/24)
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...
8 Credits
Surgent’s Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (SSAA850/24)
While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606's effecti...
4 Credits
Surgent’s Preparation and Compilation Engagements Under the SSARS (SSAA853/24)
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparatio...
3 Credits
Surgent’s Principles of Financial Statement Presentation (SSAA855/24)
This course provides an overview of the key presentation requirements with respect to an entity's financial statements. This includes a discussion of key principles related to an entity's overall presentation as well as specific topics with respect ...
4 Credits
Surgent’s Applying the Yellow Book to a Financial Statement Audit (SSAA858/24)
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 w...