BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.4//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225414Z CREATED:20260806T225413Z LAST-MODIFIED:20260806T225414Z UID:10006552-1814356800-1814356800@sc.cpa SUMMARY:(SSAA249/27) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting\, and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa249-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230029Z CREATED:20260806T230029Z LAST-MODIFIED:20260806T230029Z UID:10006559-1814356800-1814356800@sc.cpa SUMMARY:(SSAA184/27) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course provides a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes related to the issuance of SSARS Nos. 22-27\n Be familiar with preparation\, compilation\, and review program examples\n Be aware of the most recent reports and other required communications\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa184-27-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230913Z CREATED:20260806T230913Z LAST-MODIFIED:20260806T230913Z UID:10006583-1814356800-1814356800@sc.cpa SUMMARY:(SSAA128/27) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence DESCRIPTION:Event Description\nDuring a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control)\, performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit\, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nDescribe the characteristics of audit evidence\n Discuss the sources of evidence\n Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls\n Evaluate the sufficiency and appropriateness of evidence obtained during the audit\n\nMajor Subjects\nSAS 142\, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa128-27-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232409Z CREATED:20260806T232408Z LAST-MODIFIED:20260806T232409Z UID:10006605-1814356800-1814356800@sc.cpa SUMMARY:(SSAA118/27) Surgent's Reviewing Audit Workpapers DESCRIPTION:Event Description\nAudit documentation provides the principal support for the independent auditor’s report. Therefore\, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case\, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition\, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAuditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level. \nObjectives\n\nDiscuss the importance documentation and how it fits in the overall audit quality process\n Discuss tips for an efficient workpaper review process that complies with professional standards \n Explain the roles that the various levels in the firm play in workpaper review\n Describe how the workpapers should be complete\, accurate\, and able to stand on their own. \n Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting\n\nMajor Subjects\nDocumentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement\, including before and after audit report date and report release \nInstructions\nNone URL:https://sc.cpa/event/ssaa118-27-surgents-reviewing-audit-workpapers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232624Z CREATED:20260806T232624Z LAST-MODIFIED:20260806T232624Z UID:10006608-1814356800-1814356800@sc.cpa SUMMARY:(SSAA264/27) Surgent's Surging Auditors: Wally’s Warehouse DESCRIPTION:Event Description\nDuring this interactive game\, participants take the role of an auditor performing a physical inventory observation at a client’s warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up\, interviewing Wally the client\, and performing inventory test counts. After performing the test counts\, participants will evaluate the results. \nDesigned For\nAccounting professionals new to taking inventory observations \nObjectives\n\nUse your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation;\n Identify high value questions to ask the client prior to performing the test counts;\n Perform procedures to test the existence\, completeness\, and accuracy of the physical inventory count;\nEvaluate the results obtained from the test counts performed\n\nMajor Subjects\nObservation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained \nInstructions\nNone URL:https://sc.cpa/event/ssaa264-27-surgents-surging-auditors-wallys-warehouse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T232717Z CREATED:20260806T232717Z LAST-MODIFIED:20260806T232717Z UID:10006611-1814356800-1814356800@sc.cpa SUMMARY:(SSAA230/27) Surgent's Internal Controls\, COSO\, and COVID-19 DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls that should be present (as well as designed and operating effectively) in order to prevent future frauds. These controls are taken from Association of Certified Fraud Examiners’ Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on internal controls in the coming era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\n\nUnderstand that fraud occurs in companies with seemingly sound internal control structures\n Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient\n Understand the difference between reactions and responses to changing circumstances;\n Recognize that the days of working in an office may be numbered (or certainly reduced)\n Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost\n\nMajor Subjects\nACFE’s Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa230-27-surgents-internal-controls-coso-and-covid-19/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T234519Z CREATED:20260806T234519Z LAST-MODIFIED:20260806T234519Z UID:10006628-1814356800-1814356800@sc.cpa SUMMARY:(SSAA195/27) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality DESCRIPTION:Event Description\nWith the AICPA’s heightened focus on enhancing audit quality\, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services\, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition\, auditors are not adequately documenting their consideration of fraud\, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control.The effective date for the AICPA’s Revised Quality Management Standards is fast approaching. Firms are required to implement the standards by December 15\, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document\, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS\, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards\, documentation requirements\, and best practices. We will address the new QM standards. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to improve engagement quality \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative\n Recognize changes in Quality Management standards\n Recognize key trends in recent peer review deficiencies noted\n Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration\n Implement best practices to help ensure overall engagement quality \n\nMajor Subjects\nAICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews\, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa195-27-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T235427Z CREATED:20260806T235426Z LAST-MODIFIED:20260806T235427Z UID:10006642-1814356800-1814356800@sc.cpa SUMMARY:(SSAA275/27) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nThe benefits and related risks of utilizing new technology have never been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions and generative AI platforms like ChatGPT\, the business technology landscape is evolving at an unprecedented pace. Accordingly\, accounting professionals must proactively adapt to these changes\, with a strong grasp of both the benefits and the risks associated with these tools.In this course\, we’ll explore key trends\, including the practical applications of generative AI tools like ChatGPT\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. In addition\, we’ll review the relevant guidance on audit evidence found in SAS 142\, which guides the use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\n\nIdentify the business drivers of companies today and the need for data-driven decision-making\n Identify other current trends in information technology applications for clients and auditors\n Discuss SAS 142 and how it applies to audit methodologies using technology\n Explain how auditors are integrating audit data analytics into the audit process\n\nMajor Subjects\nData-driven decision-making processes Top technology trends and related risks\, including cloud computing\, AI\, ChatGPT\, RPA\, and blockchain applications Fraud statistics and cyber threats Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa275-27-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T000717Z CREATED:20260807T000717Z LAST-MODIFIED:20260807T000717Z UID:10006665-1814356800-1814356800@sc.cpa SUMMARY:(SSAA143/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned 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 for revenue recognition under ASC 606 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 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.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\, effective 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 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. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa143-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001213Z CREATED:20260807T001212Z LAST-MODIFIED:20260807T001213Z UID:10006675-1814356800-1814356800@sc.cpa SUMMARY:(SSAA101/27) Surgent's Fundamentals of Internal Controls DESCRIPTION:Event Description\nObtaining an understanding of the entity and its environment is critical part of assessing the risk of material misstatement. The auditor obtains an understanding of internal controls by evaluating the design and implementation of key controls over relevant systems as well as entity level and financial reporting controls. This module will provide the participant with an understanding of how to perform the work and document the understanding. Participants may also want to register for the audit skills module on testing internal controls. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to evaluating the design and implementation of internal control \nObjectives\n\nDiscuss the evolution of Internal Controls \n Discuss the five of the COSO Internal Control – Integrated Framework\n Document the auditor’s understanding of a systems description narrative\n Understand the requirements when systems are outsourced to a third party\n Identify controls that are responsive to the risk of fraud \n\nMajor Subjects\nGaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa101-27-surgents-fundamentals-of-internal-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001309Z CREATED:20260807T001308Z LAST-MODIFIED:20260807T001309Z UID:10006677-1814356800-1814356800@sc.cpa SUMMARY:(SSAA271/27) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, including SAS 145 and the quality management standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB’s final PIR report for ASC 606\, Revenue\, in December of 2024\, we do a deep dive into the complex revenue recognition standard and findings of the PIR report\, review common special purpose frameworks\, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard-setter activities and professional guidance \nObjectives\n\nKeep abreast of current private company standard-setting activities of the PCC\n Review recently issued accounting and non-audit attestation pronouncements and hot topics\n Understand the key findings in the FASB’s PIR report on ASC 606 and the major provisions within the standard\n Understand new guidance applicable to auditing\, SSARS\, and attest engagements\n Be aware of other important guidance affecting small and medium-sized business practitioners\n\nMajor Subjects\nPrivate company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606\, revenue from contracts with customers Special purpose frameworks – cash\, modified cash\, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS\, SAS\, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) \nInstructions\nNone URL:https://sc.cpa/event/ssaa271-27-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T002726Z CREATED:20260807T002725Z LAST-MODIFIED:20260807T002726Z UID:10006701-1814356800-1814356800@sc.cpa SUMMARY:(SSAA202/27) Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques DESCRIPTION:Event Description\nThis course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed\, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures\, animated videos\, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud. \nDesigned For\nProfessionals who want to learn how to recognize and prevent fraud in their business \nObjectives\n\nRecognize ways to detect and prevent fraud in your organization\n\nMajor Subjects\nCommon fraud prevention strategies Common fraud detection methods \nInstructions\nNone URL:https://sc.cpa/event/ssaa202-27-surgents-how-can-i-spot-fraud-a-review-of-fraud-detection-and-prevention-techniques/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004516Z CREATED:20260807T004515Z LAST-MODIFIED:20260807T004516Z UID:10006729-1814356800-1814356800@sc.cpa SUMMARY:(SSAA120/27) Surgent's Accounting for and Auditing Leases DESCRIPTION:Event Description\nAccounting 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. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants new to the profession or new to auditing \nObjectives\n\nComprehend and apply the;FASB’s comprehensive new lease accounting guidance found in ASU No. 2016-02\,;Leases (Topic 842)\n Auditing considerations related to ASC 842 transition and subsequent accounting\n\nMajor Subjects\nASU No. 2016-02\, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa120-27-surgents-accounting-for-and-auditing-leases/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010116Z CREATED:20260807T010115Z LAST-MODIFIED:20260807T010116Z UID:10006757-1814356800-1814356800@sc.cpa SUMMARY:(SSAA108/27) Surgent's Performing Inventory Observations DESCRIPTION:Event Description\nGenerally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements\, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants responsible for performing inventory observations \nObjectives\n\nIdentify audit risks related to physical inventory observations\n Understand the key controls related to inventory observations\n Perform common inventory observation audit procedures\n Know when to utilize sampling techniques related to inventory observations \n Perform remote inventory observations\n\nMajor Subjects\nInventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories\, multiple locations Considerations for inventory observations \nInstructions\nNone URL:https://sc.cpa/event/ssaa108-27-surgents-performing-inventory-observations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010513Z CREATED:20260807T010513Z LAST-MODIFIED:20260807T010513Z UID:10006766-1814356800-1814356800@sc.cpa SUMMARY:(SSAA280/27) Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment DESCRIPTION:Event Description\nProfessional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism\, independence\, and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to stay current on AICPA professional standards \nObjectives\n\nIdentify and understand the requirements of recently issued SASs and SSARS\n Develop implementation tips and best practices related to these new standards\n Implement best practices for enhancing engagement quality\n\nMajor Subjects\nAICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31\, 2021 Discussion of the standard on audit evidence effective for years ended December 31\, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31\, 2023 Discussion of the two standards on use of specialists and information from a pricing service\, and the newly updated risk assessment standard effective for years ended December 31\, 2023 Discussion of standards that are effective beginning in 2025\, including those dealing with client acceptance and questions asked of the predecessor auditor\, the partner’s responsibility for engagement quality\, group audits\, conforming changes to compliance auditing\, and more \nInstructions\nNone URL:https://sc.cpa/event/ssaa280-27-surgents-update-on-recent-aicpa-standard-setting-staying-current-in-a-changing-environment/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011807Z CREATED:20260807T011801Z LAST-MODIFIED:20260807T011807Z UID:10006782-1814356800-1814356800@sc.cpa SUMMARY:(SSAA208/27) Surgent's Proven Controls to Steer You Clear of Fraud DESCRIPTION:Event Description\nEvery organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls \nObjectives\n\nRecognize the prevalence of fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa208-27-surgents-proven-controls-to-steer-you-clear-of-fraud/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011819Z CREATED:20260807T011813Z LAST-MODIFIED:20260807T011819Z UID:10006783-1814356800-1814356800@sc.cpa SUMMARY:(SSAA123/27) Surgent's Audit Quality Update DESCRIPTION:Event Description\nEngagement 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.) \nDesigned For\nAccountants with several years in the auditing profession \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives\n Recognize key trends noted in recent peer reviews\n Recognize the importance of audit documentation in the system of quality control\n Recall common peer review feedback identified on common attestation engagements\n\nMajor Subjects\n2017-2020 peer review results Common sources of peer review deficiencies AICPA Peer Review Program areas of focus for peer reviews \nInstructions\nNone URL:https://sc.cpa/event/ssaa123-27-surgents-audit-quality-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012139Z CREATED:20260807T012139Z LAST-MODIFIED:20260807T012139Z UID:10006788-1814356800-1814356800@sc.cpa SUMMARY:(SSAA102/27) Surgent's Performing Preparation\, Compilation\, Review and Engagements DESCRIPTION:Event Description\nCPA firms generally perform a significant number of preparation\, compilation and review engagements under the Statements of Standards for Accounting and Review Services (SSARS). Compilations and reviews are performed as attest engagements where preparation engagements do not require independence and as such are considered non-attest engagements. Reviews\, like audits are considered assurance services. Reviews provide limited assurance that financial statements are free of material misstatement. In addition\, the CPA may perform other non-attest services\, such as bookkeeping. CPAs must fully understand the professional responsibilities related to each of these varying levels of services\, in order to effectively and efficiently satisfy engagement objectives and ensure compliance with professional standards relative to independence. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAccountants new to providing preparation\, compilations\, and review engagements \nObjectives\n\nExplain the basis and requirements for a compilation contrasted with preparing financial statements\n Describe the basis and requirements for a review\n Discuss special purpose framework and other issues\n\nMajor Subjects\nCompare and contrast the basis and requirements of preparation\, compilation\, and review engagements Identifying key reporting elements of compilation and review reports Impact of special purpose accounting frameworks and other special issues \nInstructions\nNone URL:https://sc.cpa/event/ssaa102-27-surgents-performing-preparation-compilation-review-and-engagements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012141Z CREATED:20260807T012140Z LAST-MODIFIED:20260807T012141Z UID:10006789-1814356800-1814356800@sc.cpa SUMMARY:(SSAA274/27) Surgent's Top 10 Technology Risks and Trends Every CPA Should Know DESCRIPTION:Event Description\nThe use of technology by businesses of all types\, including CPA firms\, has exploded in recent years\, creating the need for proactive and robust cybersecurity risk management practices. This trend has created the need for a data-driven decision-making process but has also introduced risks into many companies’ operating environment. This course will explore the most common technology risks and trends that every CPA should know to better advise and serve clients. \nDesigned For\nCPAs in public practice with accounting\, financial reporting or attest responsibilities \nObjectives\n\nIdentify the business drivers of companies today and the need for data-driven decision making\n Identify other current trends in information technology applications for clients and auditors\n\nMajor Subjects\nThe benefits and challenges of implementing a data-driven decision making process Significant tends in technology\, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats \nInstructions\nNone URL:https://sc.cpa/event/ssaa274-27-surgents-top-10-technology-risks-and-trends-every-cpa-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012611Z CREATED:20260807T012611Z LAST-MODIFIED:20260807T012611Z UID:10006795-1814356800-1814356800@sc.cpa SUMMARY:(SSAA109/27) Surgent's Essentials Of Audit Sampling DESCRIPTION:Event Description\nWhen performing an audit\, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances\, such as debt\, may be tested 100% but more often\, such as is the case with accounts receivable\, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nAuditors of all levels \nObjectives\n\nDiscuss the professional requirements related to sampling applications\n Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing\n Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit\n\nMajor Subjects\nTypes of sampling and sampling risk Attribute testing for tests of controls and compliance Variable sampling for substantive assurance Differentiating statistical and nonstatistical sampling approaches Determining sample sizes in a compliance audit \nInstructions\nNone URL:https://sc.cpa/event/ssaa109-27-surgents-essentials-of-audit-sampling/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T012816Z CREATED:20260807T012816Z LAST-MODIFIED:20260807T012816Z UID:10006798-1814356800-1814356800@sc.cpa SUMMARY:(SSAA181/27) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes due to the issuance of SSARS Nos. 22-26\n Be familiar with compilation and review program examples and disclosure illustrations\n Identify and apply compilation\, preparation\, and review procedures\n Be aware of the most recent compilation and review reports and other communications\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose frameworks\, and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa181-27-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013414Z CREATED:20260807T013413Z LAST-MODIFIED:20260807T013414Z UID:10006809-1814356800-1814356800@sc.cpa SUMMARY:(SSAA183/27) Surgent's Compilation and Review Overview DESCRIPTION:Event Description\nSpecifically designed for practitioners and their staff wanting an overview of compilation and review engagements\, this course will introduce you to the objectives of compilation and review engagements\, SSARS No. 21\, Clarification and Recodification\, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago\, and the basic components and characteristics of financial statement preparation\, compilation\, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25\, including SSARS No. 25’s guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements. \nDesigned For\nAccounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21\, Clarification and Recodification\, and related professional guidance \nObjectives\n\nUnderstand the objectives of financial statement preparation\, compilation\, and review engagements\n Be familiar with SSARS No. 21\, Clarification and Recodification\n Identify changes in professional standards due to the issuance of SSARS No. 22-25\n Identify the basic components and characteristics of financial statement preparation\, compilation\, and review engagements\n Review the ins and outs of accepting and planning financial statement preparation\, compilation\, and review engagements\n\nMajor Subjects\nObjectives of financial statement preparation\, compilation\, and review engagements SSARS No. 21\, Clarification and Recodification Components and characteristics of financial statement preparation\, compilation\, and review engagements Accepting and planning financial statement preparation\, compilation\, and review engagements Overview of SSARS No. 22-25 \nInstructions\nNone URL:https://sc.cpa/event/ssaa183-27-surgents-compilation-and-review-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013628Z CREATED:20260807T013627Z LAST-MODIFIED:20260807T013628Z UID:10006815-1814356800-1814356800@sc.cpa SUMMARY:(SSAA163/27) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa163-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013722Z CREATED:20260807T013721Z LAST-MODIFIED:20260807T013722Z UID:10006817-1814356800-1814356800@sc.cpa SUMMARY:(SSAA277/27) Surgent's Annual Update for Defined Contribution Plans DESCRIPTION:Event Description\nThis course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136\, the AICPA’s new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators\, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor’s (“DOL”) Criminal Enforcement initiative and audit quality study\, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing\, reporting and disclosure requirements\, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136. \nDesigned For\nAuditors and Plan administrators of Defined Contribution Plans \nObjectives\n\nPrepare for the current year’s audit\n Gain a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans\n Identify common errors and mistakes made by auditors and plan administrators\n\nMajor Subjects\nCommon risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study \nInstructions\nNone URL:https://sc.cpa/event/ssaa277-27-surgents-annual-update-for-defined-contribution-plans/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013821Z CREATED:20260807T013820Z LAST-MODIFIED:20260807T013821Z UID:10006820-1814356800-1814356800@sc.cpa SUMMARY:(SSAA185/27) Surgent's Guide and Update to Compilations\, Reviews\, and Preparations DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course provides a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation\, preparation\, and review engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes related to the issuance of SSARS Nos. 22-27\n Be familiar with preparation\, compilation\, and review program examples\n Be aware of the most recent reports and other required communications\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa185-27-surgents-guide-and-update-to-compilations-reviews-and-preparations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T013910Z CREATED:20260807T013910Z LAST-MODIFIED:20260807T013910Z UID:10006823-1814356800-1814356800@sc.cpa SUMMARY:(SSAA198/27) Surgent's Update on the AICPA’s Enhancing Audit Quality Initiative DESCRIPTION:Event Description\nQuality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014\, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course\, we’ll review the latest results from the peer review program and identify common findings in recent peer reviews of audits as well as SSARS engagements. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiatives\n Recognize key trends noted in recent peer reviews\n Understand the importance of audit documentation in the system of quality control\n Recall common peer review feedback identified on common attestation engagements\n\nMajor Subjects\nStatus of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa198-27-surgents-update-on-the-aicpas-enhancing-audit-quality-initiative/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T014013Z CREATED:20260807T014013Z LAST-MODIFIED:20260807T014013Z UID:10006828-1814356800-1814356800@sc.cpa SUMMARY:(SSAA121/27) Surgent's Accounting for and Auditing Complex Investments DESCRIPTION:Event Description\nAs 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. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.) \nDesigned For\nAccountants who account for or audit more complex financial instruments \nObjectives\n\nRecall fair value accounting guidance under ASC 820\n Recall the accounting guidance related to hedging transactions and other complex investments\n Identify common audit procedures related to complex investments\n\nMajor Subjects\nThe fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa121-27-surgents-accounting-for-and-auditing-complex-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T015012Z CREATED:20260807T015012Z LAST-MODIFIED:20260807T015012Z UID:10006852-1814356800-1814356800@sc.cpa SUMMARY:(SSAA182/27) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes due to the issuance of SSARS Nos. 22-26\n Be familiar with compilation and review program examples and disclosure illustrations\n Identify and apply compilation\, preparation\, and review procedures\n Be aware of the most recent compilation and review reports and other communications\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nSSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation\, compilation\, and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose frameworks\, and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa182-27-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T015320Z CREATED:20260807T015320Z LAST-MODIFIED:20260807T015320Z UID:10006859-1814356800-1814356800@sc.cpa SUMMARY:(SSAA149/27) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors.Through this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs\n Properly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan\n Understand the importance of reading\, reviewing\, and documenting the controls in a service organization control report\n Identify potential audit triggers that may result in Department of Labor inspections\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans\, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa149-27-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T015418Z CREATED:20260807T015418Z LAST-MODIFIED:20260807T015418Z UID:10006861-1814356800-1814356800@sc.cpa SUMMARY:(SSAA100/27) Surgent's Introduction to the Audit Process and Risk Assessment DESCRIPTION:Event Description\nFinancial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated\, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to support that opinion. It is critical for effective and efficient auditors to have a clear understanding of all the important elements and concepts related to a financial statement audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.) \nDesigned For\nProfessionals new to auditing \nObjectives\n\nIdentify key elements of the audit process\n Communicate the importance of professional skepticism and professional judgment\n Identify and perform basic risk assessment procedures\n Identify the linkage between the risk assessment procedures\, team meeting\, risk assessment summary\, audit plan and further audit procedures\n Discuss the documentation requirements of AU-C 230 and AU-C 315\n\nMajor Subjects\nHistory of the financial statement audit Objective of a financial statement audit Audit Process and Linkage Management and the Auditor’s Responsibilities Evaluating Audit Risk Risk Assessment Process Risk Assessment Procedures Documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa100-27-surgents-introduction-to-the-audit-process-and-risk-assessment/ CATEGORIES:Self-Study Video END:VEVENT END:VCALENDAR