2 Credits
Surgent’s SAS 134 and Other Reporting Considerations (SSAA725/24)
For all the work performed on the audit, the one thing that the public sees is the auditor's report. So we need to make sure that the opinion is correct. With the effective date of SAS 134, the auditor's report underwent significant changes. This ses...
2 Credits
Surgent’s Understanding and Testing General Information Technology Controls (SSAA726/24)
The information technology component of the COSO Framework's Information and Communication element is a very important part of an entity's business processes. Controls over information technology (IT) are effective when they maintain the integrity of...
2 Credits
Surgent’s Accounting Hot Topics (SSAA727/24)
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 t...
2 Credits
Surgent’s Evaluating Sufficiency and Appropriateness of Audit Evidence (SSAA728/24)
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the le...
2 Credits
Surgent’s Effective Communications with Management and Those Charged with Governance (SSAA729/24)
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required t...
2 Credits
Surgent’s Using the Work of a Specialist and Internal Audit (SSAA730/24)
During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions, and events that occurred during the period, as well as the financial statement disclosures. This course dis...
2 Credits
Surgent’s Accounting and Auditing Credit Losses Under ASC 326 (SSAA731/24)
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 a...
2 Credits
Surgent’s Quality Management and Peer Review (SSAA732/24)
Regulators, investors, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today, is th...
2 Credits
Surgent’s Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (SSAA733/24)
The effective date for ASU 2016-02, Leases (Topic 842) is finally here. The new standard eliminates one of the largest forms of off-balance sheet accounting and requires most leases to be brought onto the balance sheet irrespective of their classific...
4 Credits
Surgent’s Current Issues in Accounting and Auditing: An Annual Update (SSAA734/24)
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent FASB and AICPA activity, including recently issued and proposed Accounting Standards U...
4 Credits
Surgent’s Current Issues in Accounting and Auditing: An Annual Update (SSAA735/24)
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent FASB and AICPA activity, including recently issued and proposed Accounting Standards U...
8 Credits
Surgent’s Financial Reporting Update for Tax Practitioners (SSAA736/24)
Designed for all tax practitioners, including those who just prepare returns and those who assist on financial statement engagements, this course will replenish your accounting and reporting tank with an update of recent standard-setting activities a...
8 Credits
Surgent’s Financial Reporting Update for Tax Practitioners (SSAA737/24)
Designed for all tax practitioners, including those who just prepare returns and those who assist on financial statement engagements, this course will replenish your accounting and reporting tank with an update of recent standard-setting activities a...
2 Credits
Surgent’s Accounting Changes and Error Corrections (SSAA738/24)
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...
8 Credits
Surgent’s Annual Accounting and Auditing Update (SSAA739/24)
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...
8 Credits
Surgent’s Annual Accounting and Auditing Update (SSAA740/24)
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...
1 Credit
Surgent’s Recruiting and Retaining Next Gen Talent (SSOT723/24)
When it comes to attracting the best talent, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later), as this group is expected to comprise 62% of the workforce...
6 Credits
Surgent’s Securing a Comfortable Retirement (SSOT724/24)
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.
12 Credits
Surgent’s Securing a Comfortable Retirement in the Age of Spending (SSOT725/24)
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.
8 Credits
Surgent’s Securing a Comfortable Retirement in the Age of Spending (SSOT726/24)
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.
4 Credits
Surgent’s Controller/CFO Update: Hot Topics Facing Today’s Financial Professional (SSOT727/24)
In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decision...
8 Credits
Surgent’s Current Developments and Best Practices for Today’s CFOs and Controllers (SSOT728/24)
In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the organization's success. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, an...
2 Credits
Surgent’s Time Management for Professionals (SSOT729/24)
The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget ...
2 Credits
Surgent’s Understanding Non-Compete Agreements (SSOT730/24)
More and more employers rely on non-compete agreements to protect company assets. Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships and specialized training, a...
2 Credits
Surgent’s Working Remotely: Best Practices, Challenges, and Opportunities (SSOT731/24)
Working from home presents both benefits and challenges for professionals. For employees, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utili...