2 Credits
Surgent’s Accounting for and Auditing Complex Investments (SSAA721/24)
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 frequentl...
2 Credits
Surgent’s Performing Effective Accounting Research (SSAA722/24)
Financial accounting can be complex. An integral part of a senior associate's job responsibilities is to perform effective and efficient research using the FASB's Accounting Standards Codification (ASC). In this session, participants will be introduc...
2 Credits
Surgent’s Audit Quality Update (SSAA723/24)
Engagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate, you have primary responsibility for ensuring that all engagement work is performed on time, within budget, and in accordance with professional...
2 Credits
Surgent’s Auditing Accounting Estimates (SSAA724/24)
As you advance in your audit careers, your responsibilities include auditing more subjective areas, such as accounting estimate. These estimates are pervasive across a set of financial statements and are often very sensitive to relatively small chang...
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...