CPE Catalog & Events
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Member Price: $299
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report released in late 2025 for lease accounting under ASC 842 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2024 and into 2026 covering government grants, derivatives and financial instruments, practical expedients for credit losses under ASC 326, and expense disaggregation on the income statement. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, now effective as of December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also discuss AICPA's proposed SAS, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, intended to supersede AU-C section 240. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.Delivery Method: Individual webcastCPE Credit: 8Program Level: UpdateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Predicting Future Financial Issues Facing the Financial Executive
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Online
8.00 Credits
Member Price: $279
Our financial and economic series is designed to take key topics for financial executives and explore them in detail such that the CFO/controller/financial executive can take away useful and practical recommendations dealing with the topic at hand. The program explores the current economic trends and analyze their impact on you as the financial executive in areas professional skepticism, medical care costs, social security viability, the dollar as a world currency, the national infrastructure and the "fate of the states" as well as the AICPA's top 10 trends and technologies. Specific recommendations and insights will be offered to you to deal with the challenges.Delivery Method: Individual webcastCPE Credit: 8Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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Online
4.00 Credits
Member Price: $149
Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course is being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Risk Assessment of IT Systems
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Online
1.00 Credits
Member Price: $39
This course provides an overview of the risk assessment requirements under SAS 145, with a focus on the evaluation of Information Technology systems in the planning of an audit. SAS 145 introduced significant changes to risk assessment procedures, including an increased emphasis on understanding and evaluating IT environments. The course addresses key areas of concern related to IT systems and their impact on audit risk. Participants will gain practical insight into identifying risks within IT systems and understanding how those risks affect the audit process. As part of his presentation style, Jeff incorporates engaging elements designed to reinforce learning and maintain focus. Delivery Method: Individual webcast CPE Credit: 1Program Level: Basic
Mental Illness & Depression: Understanding & Supporting Employees Under the ADA
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Online
1.00 Credits
Member Price: $39
This webinar aims to provide HR professionals with a comprehensive understanding of mental illness and depression under the Americans with Disabilities Act (ADA). It will cover key aspects of the law, provide practical advice, and address common challenges. Delivery Method: Individual webcast CPE Credit: 1Program Level: Intermediate
Revenue Recognition Topic 606 - Identify Performance Obligations Part 1
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Online
1.20 Credits
Member Price: $39
This course is meant to complement the course that evaluates all aspects of the five steps to revenue recognition. The course "Understanding the new revenue recognition rules" examines the five-step model outlined in the standard that organizations must utilize when recognizing revenue. The new standard applies to all companies. Delivery Method: Individual webcast CPE Credit: 1.2Program Level: Intermediate
Don Farmer's Rental Property
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Online
2.00 Credits
Member Price: $89
Rental real estate continues to offer significant tax planning opportunities, but navigating the complex rules governing rental activities requires a thorough understanding of income reporting, deductions, depreciation, passive activity limitations and property dispositions. In this practical course, you'll examine the key tax concepts and strategies associated with owning, operating and disposing of rental properties. Participants will gain a comprehensive understanding of how rental real estate activities are taxed, including the treatment of rental income and expenses, depreciation methods, at-risk and passive activity rules, qualified business income considerations, and critical recordkeeping requirements. The course also explores tax planning opportunities available to rental property owners, common compliance challenges, and strategies for maximizing after-tax returns while maintaining compliance with current tax law. Through real-world examples and case studies, attendees will learn how to identify tax-saving opportunities, avoid common reporting errors, and confidently advise clients and stakeholders on rental property taxation issues.
I want the TRUTH: Preparing to be an Expert Witness
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Online
2.00 Credits
Member Price: $89
Many practitioners dealing with government and not-for-profit issues are asked to serve as expert witnesses in courts of law or other adjudicatory venues. This session will discuss key issues you need to know when you are asked to serve in this capacity, including: Applicable standards and other engagement acceptance considerations. Preparation requirements and techniques. Dos and don'ts of testifying. Avoiding commons traps and tricks designed to undermine your effectiveness. The session will conclude with a “mock cross-examination” with participants serving as the jury to identify what our witness does right and what he does wrong. Delivery Method: Individual webcast CPE Credit: 2Program Level: Basic
Financial Acumen for Today's HR Leader
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Online
2.00 Credits
Member Price: $89
Financial Acumen for the HR Professional is a part of the series "The HR Professional's Guide to Evolving Business Strategy, Finance and Development." This course identifies how HR Professionals can increase their financial understanding to participate more effectively with management as well as understand the financial results and implications for the business. Delivery Method: Individual webcast CPE Credit: 2Program Level: Intermediate
How to Audit Accounting Estimates
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Online
2.00 Credits
Member Price: $89
When auditing management's accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates, as well as walk through common examples of accounting estimates that are included in the financial statements. It includes the updated requirements in SAS 143. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course is being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Planning in an Uncertain World
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Online
2.00 Credits
Member Price: $89
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections. Delivery Method: Individual webcast CPE Credit: 2Program Level: Intermediate
Surgent's Controllership Skills Update: Risk Management
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Online
2.00 Credits
Member Price: $99
The most recent recession and its fallout, weather (look at 2017), process and product failures, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again, we saw that failures can result in areas/industries thought to be "under control" through their policies, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience, as well as to help to start the less experienced individual. It offers ideas that can be used immediately, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning, business continuity, and ethics, as well as a sample group exercise to test your current risk management systems.Delivery Method: Individual webcastCPE Credit: 2Program Level: UpdateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Incident Response and Case Studies in AI-powered Cybersecurity
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Online
2.00 Credits
Member Price: $119
This course emphasizes the practical application of incident response frameworks through case studies of AI-related cyber incidents. It focuses on preparing financial professionals to effectively manage and learn from cybersecurity crises.Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Online
2.00 Credits
Member Price: $119
Schedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction, the overtime deduction, the deduction for interest paid on a new car loan, and the senior deduction, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program.Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
The Essential Guide to Understanding Non-GAAP Financial Statements with Renee Rampulla
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Online
4.00 Credits
Member Price: $149
Many entities prepare their financial statements using non-GAAP frameworks, such as tax and cash basis. Participants who attend this course will learn the unique reporting and disclosure requirements when preparing non-GAAP financial statements commonly referred to as special purpose frameworks (SPFs) or other comprehensive basis of accounting (OCBOA) financial statements. Delivery Method: Individual webcast CPE Credit: 4Program Level: Basic
Auditing Financial Statements of ERISA Plans
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Online
4.00 Credits
Member Price: $139
Conducting a compliant audit Learn about proper audit procedures to test the line items of the statement of net assets available for benefits, including investments. You'll also cover the audit procedures to test the activity in the statement of changes in net assets available for benefits, including participant testing. Your new knowledge will help you conduct compliant audits of ERISA plan financial statements. Plan investments Gain an understanding of how to differentiate plan investment procedures based on the type of audit and risk assessment. To do this, you'll look at ways to identify the following: Types and classifications of common plan investments The audit procedures required for investment activity, contributions, and withdrawals at the participant level Other audit considerations You'll also explore other audit considerations, including: GAAP requirements for presentation and disclosure of employee benefit plan financial statements Procedures to determine the plan's tax status Related parties, parties in interest, and prohibited transactions Additional procedures related to Form 5500
More Money: Strategic Ways to Improve Cash Flow
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Online
4.00 Credits
Member Price: $149
Cash flow management is often the most important task of any CFO or financial leader. Regardless of whether one works in start-ups or established companies, non-profit or for-profit entities, cash flow makes our organizations run. Have you ever wondered whether you are optimizing your company's cash flow? In this course, we will explore how to improve your company's cash flow using analysis and financial theories in the context of real-world situations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course is being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Estate Planning Strategies: Advanced Techniques and Tools
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Online
8.00 Credits
Member Price: $250
As the new administration proposes changes to tax policies, estate planning strategies must adapt to evolving laws and regulations. This course equips financial professionals with advanced tools and techniques to address complex estate planning issues, including the latest legislative and regulatory updates. Participants will gain insights into tax-efficient wealth transfer strategies, charitable giving techniques, and the impact of recent tax law changes on estate and gift taxation. With a focus on real-world application, this course provides practical strategies for leveraging closely held stock, split-interest trusts, and life insurance in estate planning. Attendees will explore how to maximize tax benefits while ensuring compliance with changing regulations, ultimately helping clients achieve their financial and legacy goals. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com Delivery Method: Individual webcast CPE Credit: 8Program Level: Intermediate
How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
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Online
8.00 Credits
Member Price: $250
Yellow Book and Single Audit reporting entities have complex and unique financial statement audit, compliance and reporting issues. Deficiencies in these types of audit engagements are common. This course will reduce the likelihood of noncompliance with relevant professional and regulatory auditing and reporting standards. Delivery Method: Individual webcast CPE Credit: 8Program Level: Basic
Introduction to Yellow Book: 8-Credit Boot Camp
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Online
8.00 Credits
Member Price: $239
This course is designed for accountants in public practice and industry who focus on nonprofit and governmental entities. We will cover the basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The course starts with the key financial reporting differences for governmental and nonprofit entities and then switches focus to review the fundamentals of Yellow Book and Uniform Guidance audits. This foundational course is perfect for those getting started in the nonprofit and governmental arena and those looking for a refresher. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course is being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.