CPE Catalog & Events

Get year-round unrestricted access to more than 500 webcasts!Get started now and begin earning CPE credit from a wide variety of high-quality courses at an amazingly low price. Timely and advanced courses in Accounting, Auditing, Ethics, Fraud, Practice Management, Revenue Recognition, Tax and more Sessions to fit busy schedules, from one to eight hours Immediate access to certificates of completion with zero tests to complete Access archived webcasts on-demand Exclusive entry into the Webcast Pass Portal for easy account management, course registration, and access to archived content. Click Here to purchase your Annual WebcastPass! Note: To obtain the OSCPA/AICPA member price of $675 you must purchase through the above link. This is a discounted offer for OSCPA/AICPA members. The discount will be applied once it's in your cart. Enter PROMO CODE:  ORCPA You will receive a separate email with access information after purchasing via the above link. Questions? Contact the OSCPA at 503-641-7200 / 800-255-1470, ext. 3 or profdev@orcpa.org.

Quality Courses. Anytime Access. Great Value.Courses are presented in one- or two-hour increments to provide learning that works within your schedule so you can choose to: Earn CPE at a steady rate over time, throughout the reporting year Complete training in a crunch or when you have a window open up in your calendar Complete a series of courses back-to-back, or start a course and resume it later Key Topics: Tax Accounting Assurance Ethics Employee Benefit Plans Not-for-profit Fraud and forensics Much more

Why Choose the Unlimited Plus Package? Get unlimited 12-month access to ALL live webinars PLUS unlimited access to all self-study courses (including downloadable PDFs and on-demand webcasts) This package provides the best of both worlds: choose either interactive, instructor-led courses (with no exams) or self-paced, anytime-available learning for any topic you need! Surgent webinars and self-study courses are constantly updated so no matter what format you pick, you'll get the latest information you need for your professional practice What Is Included in the Package? Upcoming Webinars Self-Study courses Order now and you'll receive instructions via a separate email from info@surgent.com the next business day. You'll be able to start registering for live webinars and accessing self-study courses right away. Earn as much CPE and explore as many topics as you'd like for one full year from the date of purchase.

Why Choose the Unlimited Webinar Package? Get unlimited access to over 1,200 webinars Enjoy 12 months of access, available one year from the date of purchase Includes 1-, 2-, 3-, 4-, and 8-hour options in all the topics CPAs need. Up to 5,000 credits! Choose from daily options at many convenient times, including evenings, lunch hours, and Saturdays You'll earn live CPE credit without exams (certificates delivered within 24-hours) All Surgent webinars feature high-quality audio and video, plus an easy-to-use attendance verification system (you'll just need to click the screen when prompted to verify that you're watching) Technical support and interactive Q&A are available throughout all webinars Order now and you'll receive instructions via email from info@surgent.com. You'll be able to start registering for live webinars courses right away.   As a member, you pay just $475 – 32% off Surgent's retail price! What Is Included in the Package? Upcoming webinars

Why Choose the Unlimited Self-Study Package? Get 12 months of access to the most practical guidance and analysis in the industry in the form of downloadable pdfs You'll have 24/7 access, so you can earn CPE when it's convenient for you Delivers instant test results and immediate CPE certificates via email Serves as an incredibly valuable reference tool all year longPackage includes annual access to: 1,200+ credits 250+ downloadable courses Reference material downloads Instant test results Immediate certificate delivery Order now and you'll receive instructions via email from info@surgent.com the next business day. You'll be able to start viewing courses – and have access for a full 12 months from the date of your purchase. You'll take tests online and receive CPE certificates immediately by email. As a member, you pay just $349 – 30% off Surgent's retail price! What’s included? Click here to view the current self-study course list.

Timely coverage of breaking tax legislation Donor Advised Funds Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Residency and domicile Selling a principal residence, including tax planning strategies The SECURE Act 2022 Proposed Regulations

When is the auditor required to follow the Yellow Book (a.k.a. Government Auditing Standards, or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

When is the auditor required to follow the Yellow Book (a.k.a. Government Auditing Standards, or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Overview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure, including applying the fair value hierarchy

Major Topics: Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents

New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates AICPA’s proposed Statements on Quality Management Standards

FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;

Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting

An overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity The ASUs that have affected ASC topics over the last few years

Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326

Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue

Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees

The accounting, reporting, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20

The 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

Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.