CPE Catalog & Events
Accounting Fraud 25-26
-
TBD
8.0 Credits
Member Price: $329
The elements of fraud and the Fraud Triangle Theory Types of fraud with a focus on management fraud Best practices in fraud detection and deterrence
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
-
TBD
8.0 Credits
Member Price: $299
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Walter Haig's AICPA Auditing Standards Update
-
TBD
8.0 Credits
Member Price: $239
The major topics that will be covered in this class include:AICPA auditing standards issued during the 18-month period prior to the program that impact audits of Small- and Medium- sized entities (SMEs)The new SAS 145 risk assessment requirementsThe new SAS 134 as amended audit reportsHow to fulfill responsibility to detect fraud under AU-C Section 240How to help clients design, implement and maintain their internal controlsTroublesome areas in the audits of Small- and Medium-sized Entities (SMEs) as identified in peer reviews and litigationHow to perform profitable audits of Small- and medium-Sized Entities (SMEs)
How to Audit Cash
-
TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Auditing CashAudit assertions, risks, and threats to the cash balanceAuditing procedures to perform
HR's Role in Business Evolution: Strategy, Finance, and Growth
-
TBD
2.0 Credits
Member Price: $79
Corporate Culture Strategic Planning Leadership Staff Development Use of Generative AI
Relationship Networking: The Art Of Conversation
-
TBD
1.0 Credits
Member Price: $39
Networking Replatinship Management
Aligning Analytics to COSO's Fraud Risk Management Principles
-
TBD
1.0 Credits
Member Price: $39
COSO Fraud Risk Management Guide Aligning data analytics considerations to an effective fraud risk management program How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program
Productivity Hacks for Working Remote
-
TBD
1.2 Credits
Member Price: $39
Virtual Work Remote Work Telecommuting Flexible Work Options
Topic 842: FASB's Lease Accounting Standard Update
-
TBD
2.0 Credits
Member Price: $79
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Tax Practice Standards
-
TBD
2.0 Credits
Member Price: $79
Treasury Circular 230 AICPA Statements on Standards for Tax Services (SSTS) Internal Revenue Code (IRC) Common law
Advanced Cost Accounting: Eliminate Calculation Distortions
-
TBD
2.0 Credits
Member Price: $79
Cost Accounting
Better Forecasts: Be a Better Predictor
-
TBD
2.0 Credits
Member Price: $79
Why an open mind and the ability to doubt helps make great predictions Why it is better to be a fox than a hedgehog How non-conformists change the world How to focus on what matters How to learn from the past without hindsight bias
Drive Results with Metrics
-
TBD
2.0 Credits
Member Price: $79
Performance Metrics Budgets
Surgent's Food, Beverage, and Entertainment Expensing
-
TBD
2.0 Credits
Member Price: $99
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
Surgent's Introduction to Required Minimum Distributions
-
TBD
2.0 Credits
Member Price: $99
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
Surgent's Use the Data Model to Build More Powerful PivotTables
-
TBD
2.0 Credits
Member Price: $99
Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Yellow Book Ethics
-
TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior
K2's Case Studies in Fraud and Technology Controls - 4 Hours
-
TBD
4.0 Credits
Member Price: $129
Key fraud risks impacting businesses today Examples of fraud and the monetary impact on victims How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim
Audit Skills for Beginners
-
TBD
4.0 Credits
Member Price: $129
Professional skepticism – Creating a mindset for finding fraud and error Audit documentation basics – Creating workpapers that pass review The audit risk model – Understanding the foundational principles Internal control fundamentals - Satisfying the requirements for evaluating the design and implementation of internal control over financial reporting
Fraud, Controls & Ethics: Best Practices & Case Studies
-
TBD
4.0 Credits
Member Price: $149
The major topics covered in this course include:Examination of actual fraudsDiscussion of internal controls that could have prevented fraudsContemplation of epiphanies for your own professional scenarios.The AICPA Code of Professional ConductOther elements of professional conduct and compliance with professional standards