CPE + Events Catalog

2026-27 OSCPA-Select™ CPE - 2 catalog options:
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Quality Management: My System is Set Up - Now What? (2 hours)
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Online
2.0 Credits
Member Price: $89
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With the design and implementation of your firm's system of quality management complete, the firm now focuses on operating, maintaining, and continuously improving that system. This webcast explores the ongoing post-implementation requirements of SQMS No. 1, including: Understanding engagement performance responsibilities Performing and documenting monitoring activities Identifying and evaluating findings and deficiencies Implementing, evaluating, and tracking remediation Conducting the required annual evaluation of the system and periodic performance evaluations of those assigned ultimate and operational responsibility for the system Learn how to keep your firm's system responsive, current, and effective in maintaining and promoting quality.
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Internal Control Changes for Remote Workers (2 hours)
Online
2.0 Credits
Member Price: $89
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For the past two decades the trend has been to move away from brick and mortar offices and have a greater number of people work or telecommute from home. Because of the upheaval caused by recent events, the rate of this move has been accelerated. This has and will continue to create control challenges and organizations must work to address these. Such things as moving from time based employee value to task completion based measurement and the ability to drive needed inter-company communication are just a sample of the issues with which entities must contend. This session looks at the benefits and pitfalls of workers that telecommute. It then discusses important risks and controls to consider as this trend continues and evolves in the business world. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Preparing to be a Forensic Accountant - Focus on Digital Forensics (1.8 hours)
Online
1.8 Credits
Member Price: $79
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Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example: Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.
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Asset Misappropriation You Have It – They Want It (2 hours)
Online
2.0 Credits
Member Price: $89
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Have you ever thought about stealing? If the answer is NO, then you need to find another profession because you will never be a successful fraud examiner/investigator or a financial auditor. To find fraud, you must first determine, given the opportunity through weak internal controls, how a person would steal. You have to say to yourself, given the opportunity that exists, how many ways could I take advantage of it? In other words, you must be able to think how you could steal and not be caught. So yes, to find fraud, you must first think about stealing. For a fraudster to be successful, they must make you think fraud is a legitimate transaction. They must make you think it is something that it is not. There are so many places where fraud can be hidden. It is up to you to evaluate where the risks of fraud are in an organization, then design effective investigative procedures to determine if someone took advantage of the opportunity. If they did not, how else may they have taken advantage of the opportunity? One must remember that one weakness in internal control may create several ways to take advantage of it and you must examine every such one. During this session, the many ways fraud can be hidden in asset misappropriations will be discussed. Remember, the number of ways is only limited by one’s imagination. YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.
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Preparing to be a Forensic Accountant - Cloud Forensics (1.4 hours)
Online
1.4 Credits
Member Price: $79
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Cloud computing has become a source of cyber-crime. “Cloud forensics is the application of digital forensics in cloud computing as a subset of network forensics to gather and preserve evidence in a way that is suitable for presentation in a court of law.” Cloud forensics is a combination of the varied types of accounting forensics including: • Digital forensics • Network forensics. • Hardware forensics In cloud crime, the cloud is considered the object when the target of the crime is the cloud service provider they are directly affected by the act. It is considered the subject of the crime when the criminal act is committed within the cloud environment. It is considered the tool when it is used to plan or conduct a crime. This course will delve into the many concepts involved in cloud forensics. The course complements other courses in the series of Becoming a Forensic Accountant.
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The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty (1.5 hours)
Online
1.5 Credits
Member Price: $79
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These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult. This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as: Proactively managing receivables and payables Automate your accounts payable and receivables process Keep business expenses at a minimum Work with digital methods of payment from vendors Use credit wisely However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
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New PCAOB Quality Control Standard Overview (2 hours)
Online
2.0 Credits
Member Price: $89
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Due to advances in technology, use of outside resources, and more, PCAOB released a new integrated, risk-based standard focused on accountability and continuous improvement for all PCAOB-registered firms. This course will provide an overview of the significant elements and foundational principles of this new standard.
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COSO's Internal Control Framework Essentials (3.5 hours)
Online
3.5 Credits
Member Price: $125
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COSO framework overview Gain an overview of COSO's internal control framework comprising five components and their related principles. Learn how to evaluate the control environment, risk assessment, control activities, information and communication, and monitoring activities at your or your client's entity. Through real-life examples, enhance your understanding of how to apply the framework as it relates to financial reporting whether you are an auditor or entity management.
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How Fraud Can Affect Smaller Organizations (4 hours)
Online
4.0 Credits
Member Price: $149
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Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this session, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Professional Skepticism for the Public Accountant (1 hour)
Online
1.0 Credits
Member Price: $39
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Accountants are expected to demonstrate a questioning mindset. While such professional skepticism is an obvious requirement for assurance engagements, it is applicable elsewhere in the practice of public accounting. In fact, a skeptical mindset offers benefits to both public accountants and those who work in industry. This course provides specific examples of professional skepticism while suggesting best practices.
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Advanced Cost Accounting: Eliminate Calculation Distortions (2 hours)
Online
2.0 Credits
Member Price: $89
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Organizations that use primitive costing methods make predictable mistakes, allocating too much cost to easy, high-volume "gravy" products and too little cost to difficult, low-volume "dog" jobs, putting an organization with inferior information at a significant competitive disadvantage. The secret to being the “smart competitor” is learning how to deal with overhead. This session will show you how to assign 16 key overhead categories. Whether you work in a wholesale, retail, healthcare, service or manufacturing business, you will find this session invaluable. Get your cost right, and you will be able to give the "dogs" to your competitors and keep the "gravy" for yourself.
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Deep Dive into Quality Management (2 hours)
Online
2.0 Credits
Member Price: $89
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Quality management represents a significant shift in how CPA firms design, implement, and evaluate audit and attestation quality. This course provides a focused, practical deep dive into the quality management standards and related engagement-level requirements that firms are now operating under. The course covers SQMS 1 and SQMS 2, along with related engagement-level standards, including SAS 146, SAS 145, SSARS 26, and SSAE 23. Emphasis is placed on post-implementation responsibilities, including evaluating the effectiveness of quality management systems and addressing monitoring and remediation requirements. Participants will also examine engagement-level quality management responsibilities, including the auditor’s responsibilities under SAS 146 and the engagement partner's responsibilities in SSARS engagements. The course is designed to help firms navigate the second phase of implementation, moving beyond design and rollout to ongoing evaluation, monitoring, and continuous improvement.
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Overcoming Tech Adoption Challenges in CPA Firms (1 hour)
Online
1.0 Credits
Member Price: $55
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The accounting profession stands at a critical inflection point where artificial intelligence and emerging technologies are reshaping how firms operate, serve clients, and compete in the marketplace. This course, based on the 2025 CPA Firm Tech Report, provides expert guidance on overcoming the five key challenges that prevent firms from successfully adopting transformative technologies: decision paralysis from overwhelming choices, leadership resistance to change, difficulty proving ROI, growing cybersecurity risks, and critical skills gaps. Through real-world case studies and insights from industry leaders, participants will learn practical strategies for evaluating AI solutions, implementing change management frameworks, and building a technology-forward culture that enhances both efficiency and client value. Participants will explore the CPA Firm Digital Maturity Model to assess their firm's readiness for transformation, examine the evolving AI ecosystem specifically designed for accounting applications, and discover how leading firms are leveraging AI to move beyond traditional compliance work toward high-value advisory services. The course addresses critical considerations for firms of all sizes, from solo practitioners to large regional firms, providing actionable frameworks for prioritizing technology investments, measuring success beyond traditional ROI metrics, and developing the hybrid talent needed to thrive in an AI-enhanced future. Whether you're a firm leader hesitant about technology adoption or a forward-thinking professional ready to champion change, this course equips you with the knowledge and tools needed to navigate the technology revolution transforming the accounting profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Accounting for digital assets under US GAAP: Specialized accounting, fair value, and stablecoins (1.5 hours)
Online
1.5 Credits
Member Price: $69
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Guidance on how to account for digital assets (bold):Accounting for stablecoins may not be stable:Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky.The AICPA can help:The AICPA practice aid on accounting and auditing for digital assets and this webcast can help you answer the question of what to do when you or your client accounts for stablecoins. You'll be helped to understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this murky but increasingly important field.Learn how you can add more value:Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Detailed examples and use cases will demonstrate real-world application of this guidance. Note: FASB issued ASU No. 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
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Topic 842: FASB's Lease Accounting Standard Update (2 hours)
Online
2.0 Credits
Member Price: $89
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It's a whole new world for lessees under ASC topic 842. Soon nearly all leases will need to be disclosed as a liability on the balance sheet - from buildings right down to autos and copiers. Although the greatest impact will be on large entities, this will affect the financial statements of small and mid-size entities as well. This program will dive into the new standard on leases, effective dates, and address what you need to know now.
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Cost and Pricing Models: Boost Your Bottom Line (2 hours)
Online
2.0 Credits
Member Price: $89
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If sales increase, so should profits. Yet, the opposite result often leaves executive’s scratching their heads. When organizations work with inferior cost information, they make mistakes in four specific situations. Bad information causes sellers to overprice easy, high-volume work and under-price difficult, low-volume work. This session discusses how to use activity-based costing to build accurate costing models that consider far more than just the labor and materials necessary to provide goods and services.
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Lease Accounting - Making Sense of the Standard 26-27 (4 hours)
Online
4.0 Credits
Member Price: $175
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This program makes sense of the controversial lease standard. The subtleties of the standard make it difficult to implement and monitor. There will be a detailed discussion on what constitutes a lease, how to monitor them, and ongoing challenges.
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The Many Faces of Fraud (2 hours)
Online
2.0 Credits
Member Price: $89
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What does fraud look like? It depends. What may appear to be an indicator of fraud in one client’s operation could be normal in another, making it critical to understand your client and the transactions you expect to see. Look for what should be present but isn’t—and for what is present but shouldn’t be. This course emphasizes the importance of professional skepticism, which has no on/off switch—it must be applied continuously. As auditors, our role is to independently verify, yet too often we rely on client representations without sufficient validation, increasing the risk of missing fraud. Many auditors recognize, in hindsight, that they have encountered fraud indicators but failed to identify them at the time. This session will provide you with the tools to recognize those indicators and strengthen your ability to detect fraud—so you are better prepared for what you may find. YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.
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Risk Wrangling: Surviving the Modern Business Rodeo (2 hours)
Online
2.0 Credits
Member Price: $89
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Risk-based factors are becoming exponentially important considerations for accountants in both public practice and industry. We examine the nature of risks for today's enterprises while exploring the role of internal controls for mitigating business risks. We also explore SAS 145 and other guidance aimed at risk considerations for professional engagements. Public and private accountants will enhance their capabilities for assessing and addressing risks faced by today's organizations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Applying ASC 820: The Basics of Fair Value Accounting (4 hours)
Online
4.0 Credits
Member Price: $159
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While once thought just to apply to banking and financial institutions, entities now need to apply fair value accounting under ASC 820 across a variety of transactions. Whether you are assessing financial instruments, leases, business combination accounting, or impairment measurement, GAAP either requires or allows the use of fair value measures in an expanding number of circumstances. Now is the time for you to get up-to-speed on the basics of the fair value approach. In this course, we will review when fair value accounting is required and when an entity can select to use it. Then we will review the basics of the ASC 820 model, including the concept of "exit price," the various approaches that an entity may follow when using a fair value approach, and the different levels of inputs that an entity may consider when determining fair value. Lastly, the course will provide examples of when and how to apply this complex accounting guidance.