- Events
- Self-Study Video
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 6/09/22) (SSTX312/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax ...
1 Credit
Surgent’s HIPAA: What Accountants and Other Practitioners Need to Know (SSOT120/25)
In 1996, Congress passed the Health Insurance Portability and Accountability Act, commonly referred to as HIPAA. HIPAA's stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet ...
4 Credits
Surgent’s The Most Critical Challenges in Governmental Accounting Today (SSAA160/25)
With the leasing standard and other standards looming, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course m...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 7/7/22) (SSTX316/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax ...
4 Credits
Surgent’s Fraud Basics: Protecting the Company Till (SSAA185/25)
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions ...
2 Credits
Surgent’s Fundamentals of Internal Controls (SSAA101/25)
Obtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over ...
2 Credits
Surgent’s Taking Advantage of Installment Sales (SSTX160/25)
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognit...
4 Credits
Surgent’s Ethics for the Industry Accountant (SSET105/25)
While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers, our firms, and the public. This course will explore the basic tenets of ethical beh...
2 Credits
Surgent’s Taking Advantage of Like-Kind Exchanges (SSTX172/25)
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognit...
2 Credits
Surgent’s Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (SSTX127/25)
Clients often ask their tax advisors whether they have the "best" pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another.
2 Credits
Surgent’s Contract Law for Accounting and Finance Professionals (SSOT112/25)
Accounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance p...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 10/21/21) (SSTX252/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and ...
2 Credits
Surgent’s Accounting and Auditing Credit Losses Under ASC 326 (SSAA131/25)
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...
4 Credits
Surgent’s Top Ten Questions from Partnership Clients Regarding the Section 754 Election (SSTX232/25)
This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the ow...
2 Credits
Surgent’s The Risks and Benefits of ChatGPT and Artificial Intelligence (SSTE102/25)
We see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 1/27/22) (SSTX306/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax ...
2 Credits
Surgent’s Introduction to the Audit Process and Risk Assessment (SSAA100/25)
Financial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to s...
4 Credits
Surgent’s Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer (SSAA295/25)
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore th...
2 Credits
Surgent’s Audit Quality Update (SSAA123/25)
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 Testing Internal Control and Reporting Deficiencies (SSAA116/25)
The risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or d...
4 Credits
Surgent’s Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (SSMG109/25)
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In ...
2 Credits
Surgent’s Auditing Accounts Payable, Accrued Expenses and Debt (SSAA105/25)
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabiliti...
1 Credit
Surgent’s Metrics, Benchmarking, and Measurement (SSMG119/25)
Years ago, Peter Drucker said, "what gets measured gets managed," and that is true today. As financial professionals, we understand and desire this, but often it's difficult to get the concept across to the remainder of the organization. This program...
2 Credits
Surgent’s Compilations, Review, And Attestation Engagements (SSAA113/25)
Most CPA firms perform some level of compilation and review engagements. And some perform engagements under attestation standards. Building off what you learned in the training in Level 1, Module 4, this course offers builds provides a deeper dive ...
1 Credit
Surgent’s Everything You Want to Know and Not Know About Yellow Book Independence (SSAA194/25)
The Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are, where the limits are not, and how to stay on the right side of the requirements.