BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.15.20//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:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD 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 END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205323Z LAST-MODIFIED:20250606T044314Z UID:10005086-1782820800-1782820800@sc.cpa SUMMARY:(SSAA426/26) Surgent's Understanding and Testing General Information Technology Controls DESCRIPTION:Event Description\nThe information technology component of the COSO Framework’s Information and Communication element is a very important part of an entity’s business processes. Controls over information technology (IT) are effective when they maintain the integrity of information and the security of the data the systems process and when they include effective general IT controls (GITC) and application controls. GITC are policies and procedures that function as the foundation to support the effective operation of the system’s application controls. The increasing complexity of IT systems in many entities has resulted in a greater focus around controls in the IT environment. There is a growing trend toward automation of processes and controls as more and more entities adopt advanced IT products and services to enable greater efficiency in operations\, compliance\, and reporting activities. This requires an increased focus on the entity and the auditor on GITC. (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\nDistinguish between GITC and application controls Identify the 4 major categories of GITC Discuss when it is sufficient for the auditor to understand GITC and when testing is useful or required. Identify specific controls in each of the GITC categories. \nMajor Subjects\nDefining GITC and application controls Major categories of GITC Understanding GITC Testing GITC \nInstructions\nNone URL:https://sc.cpa/event/ssaa426-26-surgents-understanding-and-testing-general-information-technology-controls/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205329Z LAST-MODIFIED:20250606T041618Z UID:10005091-1782820800-1782820800@sc.cpa SUMMARY:(SSAA428/26) 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\nDescribe the characteristics of audit evidence Discuss the sources of evidence Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls Evaluate the sufficiency and appropriateness of evidence obtained during the audit \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/ssaa428-26-surgents-evaluating-sufficiency-and-appropriateness-of-audit-evidence/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205332Z LAST-MODIFIED:20250606T041619Z UID:10005093-1782820800-1782820800@sc.cpa SUMMARY:(SSAA515/26) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa515-26-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205344Z LAST-MODIFIED:20250606T044322Z UID:10005096-1782820800-1782820800@sc.cpa SUMMARY:(SSAA457/26) Surgent's Guide to the AICPA Quality Management Standards DESCRIPTION:Event Description\nOver the past few years\, the AICPA revamped the quality management 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 many engagements. With a risk-based approach\, the standards enhance requirements for engagement quality reviews\, encourage QMS monitoring\, and focus on the entire system of quality control maintained by a firm. We will cover the key provisions of the standards\, how to effectively implement them\, and what you need to do today to prepare for the required implementation. The earlier your firm begins the transition\, the better off you will be. \nDesigned For\nAuditors in public accounting in a partner\, owner\, or managerial role \nObjectives\nIdentify key provisions of SQMS 1\, SQMS 2\, and SQMS 3 Recall quality management provisions in SAS 146 and SSARS No. 26 Understand the role of firm leadership in establishing quality management standards Recall the requirements for engagement quality reviews \nMajor Subjects\nQuality management standards SSARS No. 26 SAS 146 Risk assessment and risk-based approaches to quality management Audit engagement leadership Managing technology and the use of external service providers \nInstructions\nNone URL:https://sc.cpa/event/ssaa457-26-surgents-guide-to-the-aicpa-quality-management-standards/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205405Z LAST-MODIFIED:20250606T044405Z UID:10005098-1782820800-1782820800@sc.cpa SUMMARY:(SSAA406/26) Surgent's Audit Documentation Requirements DESCRIPTION:Event Description\nAudit 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.) \nDesigned For\nProfessionals new to auditing \nObjectives\nDiscuss the minimum documentation requirements found in professional standards Discuss tips and techniques for self-review Describe common workpaper deficiencies Explain how to prepare workpapers in proper form \nMajor Subjects\nProper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers \nInstructions\nNone URL:https://sc.cpa/event/ssaa406-26-surgents-audit-documentation-requirements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134059 CREATED:20250605T205416Z LAST-MODIFIED:20250606T044412Z UID:10005108-1782820800-1782820800@sc.cpa SUMMARY:(SSAA418/26) 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\nDiscuss the importance documentation and how it fits in the overall audit quality process Discuss tips for an efficient workpaper review process that complies with professional standards Explain the roles that the various levels in the firm play in workpaper review Describe how the workpapers should be complete\, accurate\, and able to stand on their own. Describe areas for the reviewer to focus on in risk assessment\, internal control\, substantive testing\, concluding\, and reporting \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/ssaa418-26-surgents-reviewing-audit-workpapers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205512Z LAST-MODIFIED:20250606T044509Z UID:10005126-1782820800-1782820800@sc.cpa SUMMARY:(SSAA413/26) Surgent's Compilations\, Review\, And Attestation Engagements DESCRIPTION:Event Description\nMost CPA firms perform some level of compilation and review engagements. And some perform engagements under attestation standards. Building off what you learned in the training in Level 1\, Module 4\, this course offers builds provides a deeper dive into the most frequently missed issues in compilations and reviews engagements. We will also focus on attestation engagements and the various types of engagements an auditor can perform. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants who perform compilations\, reviews\, and attestation engagements. \nObjectives\nRecall SSARS Basics Understand advanced SSARS reporting issues\, such as complying with international standards and preparing compilations of proforma information. Explain how to avoid peer review deficiencies in compilation and review engagements. Identify the distinction between different levels of engagements performed in accordance with the attestation standards (examinations\, reviews and agreed upon procedures) \nMajor Subjects\nFrequently missed issues in compilation and review engagements as noted by peer reviewers Understand how to comply with AR-C 100 on International Standards and AR-C 120\, Compilations of Proforma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing Agreed Upon Procedures \nInstructions\nNone URL:https://sc.cpa/event/ssaa413-26-surgents-compilations-review-and-attestation-engagements/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205514Z LAST-MODIFIED:20250606T044511Z UID:10005128-1782820800-1782820800@sc.cpa SUMMARY:(SSAA431/26) Surgent's Using the Work of a Specialist and Internal Audit DESCRIPTION:Event Description\nDuring the audit of the financial statements\, an auditor will obtain evidence from many sources to support the account balances\, transactions\, and events that occurred during the period\, as well as the financial statement disclosures. This course discusses the use of management’s specialists\, the auditor’s specialists\, inventory counting services\, pricing services and internal audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\nIdentify the different types of specialists that can be used in a financial statement audit. Describe the role that internal audit can play in a financial statement audit. Identify the different roles that management specialists play and understand how auditors evaluate evidence obtained. Identify the procedures the communications between an auditor and an auditor’s specialist \, the division of responsibility and the work to be performed by the auditor on information obtained. Describe the role that a pricing service can plan in a financial statement audit and how the auditor should test the information. \nMajor Subjects\nUsing the work of management’s specialist Using the work of the auditor’s specialist Using the work of internal audit Using the work of a pricing service \nInstructions\nNone URL:https://sc.cpa/event/ssaa431-26-surgents-using-the-work-of-a-specialist-and-internal-audit/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205525Z LAST-MODIFIED:20250606T041820Z UID:10005137-1782820800-1782820800@sc.cpa SUMMARY:(SSAA411/26) Surgent's A Guide to Auditing Common Investments DESCRIPTION:Event Description\nMany 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. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.) \nDesigned For\nAccountants responsible for accounting for or auditing fewer complex investments\, including alternative investments. \nObjectives\nIdentify the proper accounting for common investments Explain audit risks associated with auditing common investments Discuss how to tailor the audit plan to assessed risks of material misstatement Explain fair value; and other presentation and disclosure requirements \nMajor Subjects\nOverview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure\, including applying the fair value hierarchy \nInstructions\nNone URL:https://sc.cpa/event/ssaa411-26-surgents-a-guide-to-auditing-common-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205526Z LAST-MODIFIED:20250606T044516Z UID:10005138-1782820800-1782820800@sc.cpa SUMMARY:(SSAA438/26) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa438-26-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205637Z LAST-MODIFIED:20250606T044615Z UID:10005156-1782820800-1782820800@sc.cpa SUMMARY:(SSAA425/26) Surgent's SAS 134 and Other Reporting Considerations DESCRIPTION:Event Description\nFor all the work performed on the audit\, the one thing that the public sees is the auditor’s report. So we need to make sure that the opinion is correct. With the effective date of SAS 134\, the auditor’s report underwent significant changes. This session will cover the format of the revised auditor’s report and discuss the responsibilities of both management and the auditors which are now explicitly identified in the revised report. The session will also cover other conforming changes made to the auditor’s report with the effective date of SAS 137-140.Lastly\, the session will address both when\, and how\, the auditor would issue qualified and adverse opinions and when the auditor would disclaim an opinion. The session will also address when the auditor is required to add either an Emphasis of Matter or Other Matter paragraph and its contents. (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\nIdentify key changes to auditor’s reporting with the effective dates of SASs 134-140 Identify circumstances when the auditor would issue an other than unqualified report Recall when an auditor would issue a qualified auditor’s opinion and its wording Recall the appropriate wording and location of emphasis of matter and Other Matter paragraphs \nMajor Subjects\nRevised format of audit opinion under SAS 134 Additional responsibilities of both management and the auditors under SAS 134 Additional requirements related to SASs 135-140 Qualified auditor reports\, their wording\, and when the auditor would issue one of them Circumstances requiring the addition of Emphasis of Matter and Other Matter paragraphs to the standard unqualified audit report \nInstructions\nNone URL:https://sc.cpa/event/ssaa425-26-surgents-sas-134-and-other-reporting-considerations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205638Z LAST-MODIFIED:20250606T041818Z UID:10005157-1782820800-1782820800@sc.cpa SUMMARY:(SSAA421/26) 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\nRecall fair value accounting guidance under ASC 820 Recall the accounting guidance related to hedging transactions and other complex investments Identify common audit procedures related to complex investments \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/ssaa421-26-surgents-accounting-for-and-auditing-complex-investments/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205707Z LAST-MODIFIED:20250606T041835Z UID:10005175-1782820800-1782820800@sc.cpa SUMMARY:(SSAA596/26) 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\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors \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/ssaa596-26-surgents-top-10-technology-risks-and-trends-every-cpa-should-know/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205809Z LAST-MODIFIED:20250606T044812Z UID:10005197-1782820800-1782820800@sc.cpa SUMMARY:(SSAA464/26) 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\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Recognize potential signs of fraudulent behavior Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense Anticipate a new environment ripe for fraudulent claims and reports \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/ssaa464-26-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205816Z LAST-MODIFIED:20250606T043305Z UID:10005200-1782820800-1782820800@sc.cpa SUMMARY:(SSAA498/26) 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 AICPA issued its Quality Management Standards in 2022. 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.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\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize changes in Quality Management standards Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \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/ssaa498-26-surgents-avoiding-deficiencies-in-peer-reviews-focus-on-engagement-quality/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205922Z LAST-MODIFIED:20250606T043309Z UID:10005212-1782820800-1782820800@sc.cpa SUMMARY:(SSAA491/26) Surgent's Fraud Basics: Protecting the Company Till 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. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense \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 Why good folks go bad interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa491-26-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205932Z LAST-MODIFIED:20250606T044910Z UID:10005221-1782820800-1782820800@sc.cpa SUMMARY:(SSAA588/26) Surgent's Surging Auditors: Professional Skeptic DESCRIPTION:Event Description\nParticipants play the role of an auditor collecting information\, making inquiries\, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller\, comparing\, confirming\, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error\, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right. \nDesigned For\nAccounting professionals in auditing needing to develop professional skepticism skills \nObjectives\nIdentify the importance of professional skepticism on engagements Recall ways to demonstrate professional skepticism on engagements \nMajor Subjects\nDemonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa588-26-surgents-surging-auditors-professional-skeptic/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T205936Z LAST-MODIFIED:20250606T044913Z UID:10005225-1782820800-1782820800@sc.cpa SUMMARY:(SSAA566/26) Surgent's Performing a Compilation Engagement Under AR-C Section 80 DESCRIPTION:Event Description\nBe the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff\, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to compilations\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to compilation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nIdentify differences in engagements performed under the SSARS Recall general requirements for all SSARS engagements Identify requirements for compilation engagements under AR-C Section 80 \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80 \nInstructions\nNone URL:https://sc.cpa/event/ssaa566-26-surgents-performing-a-compilation-engagement-under-ar-c-section-80/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210021Z LAST-MODIFIED:20250606T044925Z UID:10005239-1782820800-1782820800@sc.cpa SUMMARY:(SSAA480/26) Surgent's Technology Trends and Risks of Interest to CPAs DESCRIPTION:Event Description\nNever have the benefits\, and related risks\, of utilizing new technology 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\, our clients’ technology landscape is rapidly changing. Accordingly\, we\, as accounting professionals\, need to be on the forefront of these changes\, including having a firm understanding of the risks associated with the use of these tools. In this course\, we’ll review these trends\, highlight new and emerging products\, and focus on cyber-security risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus\, we’ll review SAS 142\, which guides our use of technology on our professional 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\nIdentify the business drivers of companies today and the need for data-driven decision making Identify other current trends in information technology applications for clients and auditors Discuss SAS 142 and how it applies to the new audit methodologies using technology Explain how auditors are integrating audit data analytics into the audit process \nMajor Subjects\nData-driven decision making processes Top technology trends and related risks\, including cloud computing\, AI\, RPA\, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa480-26-surgents-technology-trends-and-risks-of-interest-to-cpas/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210126Z LAST-MODIFIED:20250606T043508Z UID:10005260-1782820800-1782820800@sc.cpa SUMMARY:(SSAA602/26) 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\nIdentify and understand the requirements of recently issued SASs and SSARS Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality \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/ssaa602-26-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:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210148Z LAST-MODIFIED:20250606T045206Z UID:10005273-1782820800-1782820800@sc.cpa SUMMARY:(SSAA570/26) Surgent's Performing a Preparation Engagement Under AR-C Section 70 DESCRIPTION:Event Description\nBe the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff\, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. You will learn the ins and outs of relevant sections of SSARS No. 21\, Clarification and Recodification\, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to preparation\, including SSARS No. 25\, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to preparation engagements. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\nIdentify differences in engagements performed under the SSARS Recall general requirements for all SSARS engagements Identify requirements for preparation engagements under AR-C Section 70 \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing preparation engagements under AR-C Section 70 \nInstructions\nNone URL:https://sc.cpa/event/ssaa570-26-surgents-performing-a-preparation-engagement-under-ar-c-section-70/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210220Z LAST-MODIFIED:20250606T045212Z UID:10005287-1782820800-1782820800@sc.cpa SUMMARY:(SSAA499/26) Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews 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 AICPA issued its Quality Management Standards in 2022. 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.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\nIdentify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment\, understanding and testing internal controls\, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality \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 Issues related to compilations and reviews Issues related to employee benefit plans Issues related to Government Auditing Standards/Single Audits Best practices in documentation \nInstructions\nNone URL:https://sc.cpa/event/ssaa499-26-surgents-focus-on-engagement-quality-how-to-avoid-deficiencies-in-peer-reviews/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210229Z LAST-MODIFIED:20250606T045305Z UID:10005295-1782820800-1782820800@sc.cpa SUMMARY:(SSAA441/26) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned 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\, including the 16 SASs effective since 2021 and beyond. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice.On the financial front\, the course covers the 9 ASUs issued in 2023\, including ASUs covering crypto assets and leases for common control entities. 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 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. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\nReview and apply recently issued and proposed FASB and AICPA pronouncements Review and apply guidance within ASC 842\, Leases Understand SAS 142 and SAS 145 Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3) Be familiar with other important A&A practice matters you should be aware of Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Leases Topic 842 Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures ASC 326: CECL Review of SAS 142 Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa441-26-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210309Z LAST-MODIFIED:20250606T045308Z UID:10005299-1782820800-1782820800@sc.cpa SUMMARY:(SSAA595/26) Surgent's Small-Business Accounting\, Audit\, and Attest Update DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but provide other attest and nonattest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS 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 and will get you up to speed on the things that are most important to your smaller and medium-sized clients.This course covers recently released FASB ASUs\, AICPA Auditing Standards\, AICPA SSARSs\, and the not yet effective Statements on Quality Management Standards (SQMS). Lastly\, we will cover ongoing issues and pain points following ASC 842 becoming effective. \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 setters’ activities and professional guidance \nObjectives\nReview recently issued accounting and non-audit attestation pronouncements\, including PCC activities Understand new guidance applicable to auditing\, SSARS\, and attest engagements Identify best practices for ASC 842 Be aware of other important AICPA guidance affecting small and medium-sized business practitioners Understand key differences in ASC 842 from ASC 840\, ongoing issues firms are experiencing\, and surprises in the now effective standard \nMajor Subjects\nSmall and medium-sized business-related ASUs\, including recent PCC activities Recently issued AICPA standards Engagement quality update Newly issued SSARS and SSAE standards SASs effective for 2024 audits and beyond \nInstructions\nNone URL:https://sc.cpa/event/ssaa595-26-surgents-small-business-accounting-audit-and-attest-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210313Z LAST-MODIFIED:20250606T045309Z UID:10005301-1782820800-1782820800@sc.cpa SUMMARY:(SSAA508/26) Surgent's The Role of the Whistle-Blower DESCRIPTION:Event Description\nWhistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations\, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last 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 better understand the role of whistle-blowers in preventing fraud \nObjectives\nRecognize the importance of whistle-blowers in fraud detection and prevention Understand the challenges and dilemmas faced by whistle-blowers \nMajor Subjects\nUnderstanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower’s dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths \nInstructions\nNone URL:https://sc.cpa/event/ssaa508-26-surgents-the-role-of-the-whistle-blower/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210314Z LAST-MODIFIED:20250606T043625Z UID:10005302-1782820800-1782820800@sc.cpa SUMMARY:(SSAA439/26) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\nRecall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA \nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa439-26-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210327Z LAST-MODIFIED:20250606T043716Z UID:10005314-1782820800-1782820800@sc.cpa SUMMARY:(SSAA603/26) 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\nIdentify and understand the requirements of recently issued SASs and SSARS Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality \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/ssaa603-26-surgents-update-on-recent-aicpa-standard-setting-staying-current-in-a-changing-environment/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210410Z LAST-MODIFIED:20250606T045405Z UID:10005321-1782820800-1782820800@sc.cpa SUMMARY:(SSAA608/26) Surgent's Improve Spreadsheets by Building Controls in Excel DESCRIPTION:Event Description\nIn today’s data-driven world\, spreadsheets serve as the backbone of business and personal productivity. However\, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets\, implementing a range of controls and safeguards to ensure data integrity\, streamline processes\, and maximize accuracy. \nDesigned For\nAny Excel user that wants to learn how to create controls within Excel to improve accuracy \nObjectives\nApply best practices when creating spreadsheets Determine which controls to develop for spreadsheets Use controls to build more accurate spreadsheets \nMajor Subjects\nBest practices when designing spreadsheets Creating a proper worksheet structure Using Excel’s built-in features to find errors Creating custom controls to prevent and find errors Using links to quickly move to controls Using conditional formatting to highlight errors \nInstructions\nNone URL:https://sc.cpa/event/ssaa608-26-surgents-improve-spreadsheets-by-building-controls-in-excel/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210412Z LAST-MODIFIED:20250606T043726Z UID:10005324-1782820800-1782820800@sc.cpa SUMMARY:(SSAA567/26) 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 relevant sections of the SSARS related to preparation and compilation engagements with a focus on how recently issued updates to SSARS No. 21 impact these engagements. More importantly\, you will be provided 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\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22\, 23 and 24 Be familiar with preparation and compilation work program examples Be aware of the most recent reports and other required communications Keep abreast of relevant ARSC agenda items and projects Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22\, 23 and 24 Proposed changes to the SSARS guidance 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 SSARS No. 21 implementation issues and peer review feedback \nInstructions\nNone URL:https://sc.cpa/event/ssaa567-26-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20260630T120000 DTEND;TZID=America/Detroit:20260630T120000 DTSTAMP:20260419T134100 CREATED:20250605T210427Z LAST-MODIFIED:20250606T045411Z UID:10005335-1782820800-1782820800@sc.cpa SUMMARY:(SSAA492/26) Surgent's Fraud Basics: Protecting the Company Till 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. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense \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 Why good folks go bad interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa492-26-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR