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CPE Catalog+Events

Our comprehensive, easy-to-search list of all LCPA-sponsored courses helps you find exactly what you're looking for, or even a course on a new topic to expand your competencies.  TIP: When doing multiple searches for different events, be sure to clear filters between searches.

Showing 419 On-Demand Results

On Demand: 2022 Ethics Course for Louisiana CPAs in Business & Industry - A Case Study Approach

Available Until December 31, 2022

Online/Webcast

3.00 Credits

IMPORTANT: On-demand participants will be required to take a test and correctly answer 90% of the questions at the conclusion of the course to earn credit. If you do not score at least 90% on the first try, you will be allowed a second attempt. If you do not pass after two attempts, you will need to re-take the course. Developed and delivered by award-winning instructors Mike Inzina and Kurt Oestriecher, this course will fulfill the State Board’s 3-hour ethics requirement for 2022.The Louisiana State Board of CPAs requires all CPAs licensed in Louisiana to obtain 3 hours of continuing education in the field of professional ethics during the year 2022. This program emphasizes the rules and interpretations that are specific to members in business and industry. The authors and presenters have over 50 years combined experience as Louisiana CPAs and have served in multiple roles related to professional ethics for both the AICPA and the LCPA.

On Demand: 2022 Ethics Course for Louisiana CPAs in Public Practice - A Case Study Approach

Available Until December 31, 2022

Online/Webcast

3.00 Credits

IMPORTANT: On-demand participants will be required to take a test and correctly answer 90% of the questions at the conclusion of the course to earn credit. If you do not score at least 90% on the first try, you will be allowed a second attempt. If you do not pass after two attempts, you will need to re-take the course. Developed and delivered by award-winning instructors Mike Inzina and Kurt Oestriecher, this course will fulfill the State Board’s 3-hour ethics requirement for 2022.The Louisiana State Board of CPAs requires all CPAs licensed in Louisiana to obtain 3 hours of continuing education in the field of professional ethics during the year 2022. This program emphasizes the rules and interpretations that are specific to members in public practice. The authors and presenters have over 50 years combined experience as Louisiana CPAs and have served in multiple roles related to professional ethics for both the AICPA and the LCPA.

Surgent's 2020 Tax Strategies for Individuals and Businesses: Recent Legislation and Guidance Along with PPP/ERTC

Available Until April 30, 2023

TBD

3.00 Credits

This course analyzes provisions applicable to 2020 income tax returns that help tax practitioners reduce a client's tax liability. This is of great importance heading to the October 15 filing deadline, as many of the most complex returns are put on extension. Of particular note is the impact of the American Rescue Plan Act of 2021 on 2020 income tax returns, as well as the impact of IRS Notice 2021-20 regarding the Employee Retention Tax Credit and the PPP loan program.On-Demand Webcast

Surgent's 2021 Tax Update

Available Until April 30, 2023

TBD

3.00 Credits

Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated for items regarding tax reform, including 2021 stimulus bill(s).Downloadable PDF

Surgent's A Complete Guide to the Yellow Book

Available Until April 30, 2023

TBD

8.00 Credits

If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.On-Demand Webcast

Surgent's A Complete Guide to the Yellow Book

Available Until April 30, 2023

TBD

8.00 Credits

If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.Downloadable PDF

Surgent's A Guide to Auditing Common Investments

Available Until April 30, 2023

TBD

2.00 Credits

Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module.On-Demand Webcast

Surgent's A Practical Guide to Auditing Cash and Cash Equivalents

Available Until April 30, 2023

TBD

2.00 Credits

Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement.On-Demand Webcast

Surgent's AICPA Update

Available Until April 30, 2023

TBD

2.00 Credits

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 standards which will be effective for December 31, 2021 audits, as well as the AICPA's workplan for other updates to auditing standards. Next, the course will review recently released guidance related to preparation, compilation and review engagements performed under the SSARS as well as recent changes to the standards for attestation engagements. You will learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and auditors in public accounting and private industry.Downloadable PDF

Surgent's Accounting Changes and Error Corrections

Available Until April 30, 2023

TBD

2.00 Credits

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 changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.Downloadable PDF

Surgent's Accounting Hot Topics

Available Until April 30, 2023

TBD

2.00 Credits

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 this session, we'll cover some of those emerging and challenging topics. First, we'll review technology hot trends and how they will likely impact your clients and how you will need to address them in your audit risk assessments and procedures. Next, as the FASB continues to implement more opportunities to value assets and liabilities at their fair value, we'll review the accounting definition of fair value and how it's determined. Lastly, we'll review two areas that use fair value concepts pervasively, accounting for business combinations and asset impairment. With a sound understanding of the basic accounting concepts related to these complex topics, auditors will be able to significantly enhance the level of services that they can provide to their clients.On-Demand Webcast

Surgent's Accounting Principle Changes

Available Until April 30, 2023

TBD

1.00 Credits

This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250, Accounting Changes and Error Corrections.Downloadable PDF

Surgent's Accounting and Auditing Revenue

Available Until April 30, 2023

TBD

2.00 Credits

Revenue is often one of the largest and most significant line items in a company's financial statements. It is also the line item that is most susceptible to fraud. Further, all companies reporting under U.S. GAAP have either recently completed or are completing their transition to a complex new accounting standard for recognizing revenue from contracts with customers, ASC 606. Clearly it is imperative that all auditors have a detailed understanding of both ASC 606 and how to effectively audit revenue transactions. In this session of the Surgent Audit Skills Series, we'll review the key elements of ASC 606, including the new disclosure requirements for private companies under the new standard. Then, we'll focus on how to audit revenue, including the elements of an effective risk assessment related to revenue, key controls over the revenue process and substantive procedures. This information with both provides you with the information to audit revenue effectively and efficiently and comply with relevant auditing standards related to revenue. On-Demand Webcast

Surgent's Accounting for Guarantees

Available Until April 30, 2023

TBD

1.00 Credits

Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees. The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.Downloadable PDF

Surgent's Accounting for Software - Internal Use and External Sales

Available Until April 30, 2023

TBD

2.00 Credits

This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software, the guidance is prescribed by ASC Topic 350-40. On the other hand, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20.Downloadable PDF

Surgent's Accounting for and Auditing Complex Investments

Available Until April 30, 2023

TBD

2.00 Credits

As companies look for greater investment returns in the current low interest rate environment, they are often investing in more risky types of investments, such as cryptocurrency. Further, as they look to hedge business risks, companies are frequently entering into derivative transactions, which both can contain unexpected risk and accounting complexity. As you advance in your audit careers, you will be faced with both understanding the accounting for and auditing these complex financial statement areas. In this course, we'll review the accounting models of several types of complex investments and review common audit procedures in these areas On-Demand Webcast

Surgent's Accounting for and Auditing Inventory

Available Until April 30, 2023

TBD

2.00 Credits

Many entities have inventory on their books. The types of inventory can range from simple resale of goods purchased to more complex inventories that use process costing. This module will discuss accounting for and auditing less complex inventories and provide an overview of issues associated with auditing more complex inventories. Inventory observations were covered in an earlier module.On-Demand Webcast

Surgent's Accounting for and Auditing Leases

Available Until April 30, 2023

TBD

2.00 Credits

Accounting for and auditing leases was always a challenging task. Adding the implementation of the lease accounting guidance in ASC 842, Leases, will undoubtedly add that much more complexity to this audit area. In this module, we will review the new lease accounting model for lessees, compare and contrast the new model with the existing guidance in ASC 840, and review in detail the key considerations in accounting for operating leases under ASC 842 and the other new guidance in the standard. Then, we'll review common audit procedures related to auditing the lease liability and the related Right-of-Use asset, including reviewing the enhanced lease disclosure requirements under ASC 842 and review common audit procedures to perform over the cumulative effect adjustment which entities must record when they adopt ASC 842 On-Demand Webcast

Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients

Available Until April 30, 2023

TBD

8.00 Credits

Specifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small and medium-sized business accountants. The course also discusses the common financial reporting implications of COVID-19. The course uses practical examples and illustrations to help you understand and apply the material in practice. Through a detailed review of the new lease accounting guidance, common special purpose frameworks, and new guidance related to audits and SSARS engagements, this course will get you up to speed on the things that are most important to your smaller and medium-sized clients.Downloadable PDF

Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships

Available Until April 30, 2023

TBD

10.00 Credits

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.Downloadable PDF