Professional Development and Event Catalog
Surgent's Surging Auditors: Professional Skeptic
Available Until Tuesday, April 30th, 2024
Online
1.00 Credits
Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home Décor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller, comparing, confirming, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right.
Surgent's Surging Auditors: Daily Dilemmas
Available Until Tuesday, April 30th, 2024
Online
1.00 Credits
Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one. In this game, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks, the player navigates unexpected encounters with colleagues, clients, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries.
Fair Value Measurement: Other Accounting Standards and Regulatory Environment
Available Until Tuesday, April 30th, 2024
Online
1.00 Credits
Prepare and review standards-compliant fair value measurements.This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.
Fair Value Measurement: Other Technical Valuation Guidance
Available Until Tuesday, April 30th, 2024
Online
1.50 Credits
This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.
Fair Value Measurement: Valuation Approaches
Available Until Tuesday, April 30th, 2024
Online
6.50 Credits
This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.
Fair Value Measurements of Financial Instruments: Accounting Standards
Available Until Tuesday, April 30th, 2024
Online
4.50 Credits
Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codification©. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.
AICPA Guidance for the Forensic Engagement
Available Until Tuesday, April 30th, 2024
Online
1.00 Credits
AICPA's Fundamentals of Forensic Accounting Certificate ProgramThis course is part of the **Fundamentals of Forensic Accounting Certificate Program** – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit [cpa2biz.com/forensic](https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/generic_template_content/featured_products/forensic_landing.jsp) for information on the complete program.This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. DiscountsFVS Section Members Save an Additional 20%!When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or <service@aicpa.org> if you have any questions or encounter any issues.
Calculating Intellectual Property Infringement Damages
Available Until Tuesday, April 30th, 2024
Online
1.00 Credits
AICPA's Fundamentals of Forensic Accounting Certificate ProgramThis course is part of the **Fundamentals of Forensic Accounting Certificate Program** – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit [cpa2biz.com/forensic](https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/generic_template_content/featured_products/forensic_landing.jsp) for information on the complete program.This course provides an overview of the four types of intellectual property and the potential damages associated with infringements of each type. It includes an introduction to the laws governing intellectual property and guidance for calculating infringement damages for each type of intellectual property.DiscountsFVS Section Members Save an Additional 20%!When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or <service@aicpa.org> if you have any questions or encounter any issues.
Fair Value Measurements of Financial Instruments: Current Expected Credit Losses
Available Until Tuesday, April 30th, 2024
Online
1.50 Credits
Be prepared for changes to come.The new Current Expected Credit Loss impairment standard is coming and will significantly affect industries with several receivable accounts. Developed for those engaged in the financial instruments valuation profession, this CPE course examines the core principles of this new standard, so you can be prepared for the changes to come. You will learn the background, purpose, and main provisions of the standard under GAAP and IFRS such as: issues with previously issued standards that caused a new standard to be written, CECL vs. ECL. Get the knowledge you need to be prepared.
Fair Value Measurements: Mandatory Performance Framework (MPF) and Application of the MPF Program
Available Until Tuesday, April 30th, 2024
Online
4.00 Credits
This CPE course provides guidance from the new Mandatory Performance Framework (MPF) and Application of the MPF for the Certified in Entity and Intangible Valuations™ (CEIV™) credential. This is a non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements, and walks you through the new documentation and performance requirements.This course applies to the hot topic of fair value measurements and the applicable performance framework CPAs and financial professionals should become familar with.
Financial Instruments Performance Framework
Available Until Tuesday, April 30th, 2024
Online
2.00 Credits
Consistency meets rigor.Until now, there has been no guideline for standardization of valuation work on financial instruments, leading to errors and confusion. The purpose of the Financial Instruments Performance Framework (FIPF) is to ensure that valuation work conducted by Certified in the Valuation of Financial Instruments™ (CVFI™) credential holders meets rigorous professional standards and satisfies financial reporting objectives.Part of the Certified in the Valuation of Financial Instruments (CVFI) Credential learning, this self-study course focuses on the scope of work and extent of documentation that valuation professionals should apply to their valuations of financial instruments under the FIPF. This course also examines the purpose, primary goal and benefits of the FIPF in more detail.
Fundamentals of Forensic Accounting Certificate Program
Available Until Tuesday, April 30th, 2024
Online
21.50 Credits
Get a solid understanding of financial forensicsThe Fundamentals of Forensic Accounting Certificate Program covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant's professional responsibility. It provides a foundational knowledge of:The legal system How to plan and prepare a forensic engagement Gathering information Discovery Reporting Providing expert testimony This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts. As of March 25, 2019, those who successfully complete all the courses in the curriculum will receive a digital badge to be proudly displayed anywhere on the web—a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. For more information digital badges, visit Digital Badges.Courses Include AICPA Guidance for the Forensic Engagement Understanding the Forensic Accountant Role Understanding the Basic Structure of the Legal System Managing the Forensic Engagement Identifying and Obtaining Evidence Conducting Effective Interviews Common Investigative Techniques Deposition and Testimony Reporting Requirements & Preparing Sustainable Reports Bankruptcy, Insolvency and Reorganization Leveraging Technology in Forensic Engagements Economic Damages in Business Economic Damages for Individuals: A CPA's Role Economic Damages for Individuals: Case Studies and Analysis Calculating Intellectual Property Infringement Damages Family Law Engagements Fraud Prevention, Detection, and Response Financial Statement Fraud and Asset Misappropriation Valuations in Litigation Matters
Surgent's Summary and Analysis of the Inflation Reduction Act of 2022
Available Until Friday, March 31st, 2023
Online
2.00 Credits
Throughout much of 2022, it was very doubtful whether any tax legislation would be enacted. At long last we now have new tax legislation impacting 2023 and later years in the Inflation Reduction Act (IRA). This program will cover the new tax legislation embodied in the IRA in detail so that those attending can properly advise their clients if and how these various tax changes impact their individual and business planning. Be the first to know about this brand-new legislation in a comprehensive manner. In contrast to courses provided by others that only highlight the broad strokes of the legislation, which you could easily access in an online summary, our expert panelists will detail all of the relevant facets applicable to planning for both you and your clients.
Surgent's Unlimited Webinar Package 2023-24
Available Until Sunday, March 31st, 2024
Online
0.00 Credits
Surgent's 2023 Unlimited Webinar Package gets you unlimited access to our webinar catalog . With 40+ webinars offered every week, including weekends, airing at a variety of convenient times throughout the day and evening, you’ll never have to worry about our webinars fitting in your schedule. And with the most modern webinar platform in the industry and interactive courses with renowned expert discussion leaders, you’ll get the guidance and analysis you need with an unmatched customer experience. As a member, you pay just $425 – 30% off Surgent’s retail price!Why Choose the Unlimited Webinar Package? Get unlimited access to over 1,200 webinars Enjoy 12 month of access, available one year from the date of purchase Includes 1-, 2-, 3-, 4-, and 8-hour options in all the topics CPAs need. Up to 5,000 credits! Choose from daily options at many convenient times, including evenings, lunch hours, and Saturdays You'll earn live CPE credit without exams (certificate delivery within 24 hours) All Surgent webinars feature high-quality audio and video, plus an easy-to-use attendance verification system (you'll just need to click the screen when prompted to verify that you're watching.) Technical support and interactive Q&A are available throughout all webinars. Order a package now and you'll receive instructions via email from info@surgent.com. You'll be able to start registering for live webinar courses right away. What’s included? Click here to view the current course list: https://www.surgentcpe.com/cpe-courses/webinars#/?Readyforsale=Yes&Includedinunlm=True&sref= Note: This package does not include premium webinars.