Internal Control Fundamentals (LIAA28/25)
AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of ...
Surgent’s Financial Reporting Update for Tax Practitioners (SSAA136/25)
Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditin...
Surgent’s Going Concern Accounting and Reporting Considerations (SSAA145/25)
This course will review the relevant considerations related to going concern, including assessing when substantial doubt concerning an entity's ability to continue as a going concern exists, management mitigation efforts, and required disclosures bot...
Surgent’s What You Need to Know About ASC 842, Leases (SSAA252/25)
With the effective date of ASC 842, Leases, right around the corner, companies are running out of time develop their implementation plans. In this one-hour overview course, we'll review the key accounting aspects of ASC 842, primarily from a lessee's...
Surgent’s Examining ASC 842, Leases: More Than Meets the Eye (SSAA254/25)
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...
Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 7/27/21) (SSAA244/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Surgent’s Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (SSAA133/25)
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...
Surgent’s Goodwill Impairment Basics (SSAA220/25)
This course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the su...
Surgent’s Non-GAAP Financial Measures – What You Need to Know (SSAA251/25)
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 ...
Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 8/31/21) (SSAA245/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Surgent’s Annual FASB Update and Review (SSAA211/25)
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accoun...
Surgent’s Disclosures of Risks and Uncertainties (SSAA187/25)
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...
Surgent’s Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (SSAA240/25)
For those entities who formerly recognized revenue under the guidance of Statement of Position 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts (SOP 81-1/ASC 605-35), understanding the basics of Topic 606 is...
Surgent’s Construction Contractors: Accounting and Financial Reporting Issues (SSAA181/25)
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 ...
Surgent’s Principles of Financial Statement Presentation (SSAA261/25)
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 ...
Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 12/28/21) (SSAA249/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Surgent’s The CMA’s Guide to Project Management (SSAA218/25)
A significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member, a CMA has a unique skill set and experiences to assist in project management. In addition to t...
Surgent’s FASB Accounting Standards Update (SSAA195/25)
Designed to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB), this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will d...
Surgent’s Accounting Hot Topics (SSAA127/25)
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...
Surgent’s Financial Reporting Update for Tax Practitioners (SSAA137/25)
Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditin...
Surgent’s Understanding the High-Stakes Mega Issues in A&A Today (SSAA224/25)
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and finan...
Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 9/28/21) (SSAA246/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Surgent’s Annual FASB Update and Review (SSAA210/25)
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accoun...
Surgent’s Accounting Changes and Error Corrections (SSAA138/25)
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...
Surgent’s Monthly Accounting and Auditing Update (Original Air Date: 11/30/21) (SSAA248/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
Surgent’s SEC Hot Topics – MD&A and Non-GAAP Financial Measures (SSAA278/25)
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...
Surgent’s AICPA Update (SSAA146/25)
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022...
Surgent’s Lease Accounting: Exploring the New Standard (SSAA238/25)
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...
Surgent’s Management’s Discussion and Analysis – What You Need to Know (SSAA250/25)
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...