4 Credits
Surgent’s Guide to the Topic 606 Revenue Recognition Model for All CPAs (SSAA861/24)
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to ...
1 Credit
Surgent’s Reporting Internal Control Deficiencies Under the Yellow Book (SSAA862/24)
The Yellow Book contains performance and reporting requirements related to internal control deficiencies. This course is designed to help you understand these requirements and excel in applying them. We will also examine where the auditor draws the l...
1 Credit
Surgent’s Revenue Recognition – U.S. GAAP vs. IFRS (SSAA863/24)
This course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointl...
1 Credit
Surgent’s Hot Topics Related to ASC 606 (SSAA864/24)
While the effective date for ASC 606 is past for most entities, the challenges of applying the new revenue recognition guidance will undoubtedly continue for a while. In this course, we'll review both issued and proposed ASUs related to ASC 606 and r...
1 Credit
Surgent’s New SASs Effective for December 31, 2021 Audits (SSAA865/24)
2021 will be a very impactful year for audits, as SASs 134-140 become effective for audits for year-ends after December 15, 2021. In this course, we'll review the key changes coming to financial statement audits as a result of these new standards, in...
1 Credit
Surgent’s Surging Auditors: Wally’s Warehouse (SSAA866/24)
During this interactive game, participants take the role of an auditor performing a physical inventory observation at a client's warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism...
1 Credit
Surgent’s Surging Auditors: Professional Skeptic (SSAA867/24)
Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Co...
1 Credit
Surgent’s Surging Auditors: Internal Out of Control (SSAA868/24)
In this hands-on game, participants are helping to prepare an internal control testing plan for Home D‚cor & More (HDM). They must assess controls related to HDM's inventory cycle to determine which financial statement assertions each control satis...
1 Credit
Surgent’s Surging Auditors: Revenue Rush (SSAA869/24)
Stepping into the shoes of an outside technical consultant, each participant must perform an ASC 606 assessment for Quality Tiles, Inc. (QTI), a company recently acquired by Home D‚cor and More, Inc. (HDM). HDM management needs to ensure the compan...
1 Credit
Surgent’s Surging Auditors: Searching for Unrecorded Liabilities (SSAA870/24)
The manager for Home D‚cor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been ca...
5 Credits
Surgent’s SEC Hot Topics – MD&A and Non-GAAP Financial Measures (SSAA871/24)
This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management's discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas c...
4 Credits
Surgent’s SEC Form 8-K: When to File and What to Disclose (SSAA872/24)
This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important - generally within four business days of the respective triggering event. ...
8 Credits
Surgent’s Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (SSAA873/24)
Specifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting and SSARS standards, ...
4 Credits
Surgent’s Small-Business Accounting, Audit, and Attest Update (SSAA874/24)
Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and revie...
1 Credit
Surgent’s Top 10 Technology Risks and Trends Every CPA Should Know (SSAA876/24)
The use of technology by businesses of all types, including CPA firms, has exploded in recent years, creating the need for proactive and robust cybersecurity risk management practices. This trend has created the need for a data-driven decision-making...
4 Credits
Surgent’s Technology Trends and Hot Topics Impacting the Accounting Profession (SSAA877/24)
Never have the benefits, and related risks, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI), Robotic Process Automation (RPA), and Audit Data Analytics (ADA) to cloud-based software s...
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...
4 Credits
Surgent’s Understanding and Testing Control and Compliance in a Single Audit (SSAA883/24)
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...
1 Credit
Surgent’s What in the FASB Were They Thinking! Not-for-Profits and Leases (SSAA884/24)
Not-for-profits enter into leases for many types of assets. This course is designed to help you understand the core components of not-for-profit lessee accounting under FASB ASC 842, Leases. You will learn the important definitions involved, the key ...
1 Credit
Surgent’s What in the GASB Were They Thinking! Governments and Leases (SSAA885/24)
Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, Leases. You will learn the important definitions involved, the key decision...
1 Credit
Surgent’s Give Me a Little Credit: Understanding the Yellow Book CPE Requirements (SSAA886/24)
Auditors who plan, direct, or perform engagement procedures or reporting on Yellow Book engagements are required to develop and maintain their professional competence by complying with the Yellow Book CPE requirements. This course is designed to help...
2 Credits
Surgent’s The Yellow Book Performance and Reporting Requirements for a Financial Audit (SSAA888/24)
When auditors perform financial audits under the Yellow Book, they must apply nine areas of additional performance requirements and seven areas of additional reporting requirements. This course is designed to help you understand and effectively apply...
1 Credit
Surgent’s The Yellow Book Performance and Reporting Requirements for Attestation Engagements (SSAA889/24)
When auditors perform attestation engagements and reviews of financial statements under the Yellow Book, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yello...