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.
Surgent's Annual Accounting and Auditing Update
Available Until
Online/Webcast
8.00 Credits
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the new audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. 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.
Surgent's Annual FASB Update and Review
Available Until
Online/Webcast
4.00 Credits
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 accounting practitioners. Specifically, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues, such as what is on the FASB's technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
Surgent's Annual FASB Update and Review
Available Until
Online/Webcast
4.00 Credits
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 accounting practitioners. Specifically, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues, such as what is on the FASB's technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption
Available Until
Online/Webcast
2.00 Credits
With the effective date of ASC 842, Leases, imminent, it's time to get tactical with your implementation plan. In this webinar, Ane Ohm, the co-founder and CEO of leading lease accounting software provider LeaseCrunch, joins Surgent to discuss lessons learned and best practices from those who have already completed ASC 842 adoption to help assure a successful implementation of this complex accounting standard. Ane will discuss her experiences in assisting companies through the nuances of ASC 842, from navigating its complex guidance on such topics as lease term, lease payments, and discount rates to providing a road map for performing transition accounting. Plus, she'll demonstrate the value of using lease accounting software to assist in these activities. With time at a premium, this webinar will allow you to focus on the important activities that you should be doing now to complete your ASC 842 implementation.
Surgent's Artificial Intelligence for Accounting and Finance Professionals
Available Until
Online/Webcast
2.00 Credits
Accounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far, technology has not been able to replace the knowledge, experience, and decision-making of seasoned professionals. Times are rapidly changing. Today, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy, while providing more value for businesses and customers alike. In the long term, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI.
Surgent's Audit Documentation Requirements
Available Until
Online/Webcast
2.00 Credits
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for supervision to direct and supervise the audit work and to discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor's opinion "The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Audit documentation also supports the judgments of the auditor should a lawsuit arise where the auditor is called on to support that professional standards were followed. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Audit Quality Update
Available Until
Online/Webcast
2.00 Credits
Engagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate, you have primary responsibility for ensuring that all engagement work is performed on time, within budget, and in accordance with professional standards. Unfortunately, recent peer review results have shown us that our engagement quality is not always what it should be. In this session, we will review the current status of the AICPA's Enhancing Audit Quality initiative by reviewing recent results from peer reviews and points of focus for upcoming peer reviews. The session will review common sources of identified peer review deficiencies, relevant guidance related to these deficiencies and suggestions for how to improve engagement quality. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Auditing Accounting Estimates
Available Until
Online/Webcast
2.00 Credits
As you advance in your audit careers, your responsibilities include auditing more subjective areas, such as accounting estimate. These estimates are pervasive across a set of financial statements and are often very sensitive to relatively small changes in assumptions, which can have a significant impact on the amount of the estimate that is recorded, or not recorded, in the financial statements. In this session, we will review the relevant auditing guidance related to auditing estimates. We will focus on the three key ways in which auditors can audit accounting estimates: waiting for the contingency to resolve itself, auditing the client's estimation process, and developing the auditor's point or range of estimate. Then we'll review what will be changing, and what will be staying the same, when SAS 143 becomes effective for 2023 audits. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Auditing Accounts Payable, Accrued Expenses and Debt
Available Until
Online/Webcast
2.00 Credits
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Auditing Accounts Receivable: An Overview
Available Until
Online/Webcast
2.00 Credits
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
Available Until
Online/Webcast
8.00 Credits
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
Available Until
Online/Webcast
8.00 Credits
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.
Surgent's Auditing Property, Plant, & Equipment
Available Until
Online/Webcast
2.00 Credits
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment, internal controls that prevent and detect misstatements in property and equipment, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
Available Until
Online/Webcast
2.00 Credits
Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
Available Until
Online/Webcast
2.00 Credits
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices. It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients and your profit margin a favor and sign up for this invaluable webinar.
Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process
Available Until
Online/Webcast
1.00 Credits
Consumers file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. As trusted advisors, accounting and financial professionals should have a basic understanding of the bankruptcy process. This webinar provides a thorough review of consumer bankruptcy proceedings. Participants in this webinar will gain an understanding of how consumer bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients, and your profit margin a favor, and sign up for this invaluable webinar.
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
Available Until
Online/Webcast
4.00 Credits
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
Available Until
Online/Webcast
4.00 Credits
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.
Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking
Available Until
Online/Webcast
1.00 Credits
Networking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered.
Surgent's Building Your Personal Brand
Available Until
Online/Webcast
1.00 Credits
A personal brand is your story. Having a well-defined personal brand can help you not only cultivate powerful connections but also set you apart. Explore the integral components to building a strong brand and gain strategies to help you create your own marketable personal brand.