Professional Development and Event Catalog

Tax 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.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Florida licensed CPAs must complete a four-hour course approved by the Board in ethics applicable to the practice of public accounting, including a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. This course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct - integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of the provisions of Chapters 455 and 473 of the Florida Statutes and the related administrative rules. The primary objectives of this course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest.

With 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. 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. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor's referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality, SAS 146, and an accounting and review service standard, SSARS 26, were also issued. These changes are substantive. They are effective for years beginning after December 15, 2025. This course will also 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 specifically look at the issues related to the peer review "must select" audit areas: Government Auditing Standards and Single Audit and Employee Benefit Plans. Finally, we will discuss issues in compilations and reviews as well as disclosure deficiencies noted by peer reviewers. 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.

The 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.

The 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.

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical `Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

Ethics are generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics are also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical `Case in Point' examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

Recent economic volatility has created added stress on accounting and finance professionals and their clients. When individuals or businesses lose money, they often blame others for their misfortune. Business disputes can sometimes lead to accounting malpractice claims. Understanding the most common types of accounting malpractice claims provides a roadmap of what not to do. This course provides a current overview of accounting malpractice litigation throughout the United States. The goal is to learn about the types of claims asserted against CPA firms and strategies to employ to avoid such claims. Reviewing malpractice claims allows us to identify patterns of behavior that may reduce litigation risk.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Maine Board of Accountancy requirement that each CPA and public accountant (PA) license holder must complete four hours in professional ethics every three years. The course includes a brief look at the principles and concepts which form the foundation of ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of Maine accountancy laws and rules. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of an individual licensed to practice public accountancy in Maine.

CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course will provide a detailed discussion of accountants' independence and objectivity obligations, including those found in the AICPA Code of Professional Conduct and further supplemented by United States Securities and Exchange Commission (SEC) and General Accounting Office (GAO) rules and regulations. The course will also explore in-depth independence considerations related to performing non-attest services for attest clients, with a focus on the AICPA, SEC, and GAO requirements for performing such services, as well as their restrictions.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. The course is approved by the New York State Board for Public Accountancy (Board) and meets the requirement that New York licensed CPAs must complete a 4-hour course approved by the Board in ethics applicable to the practice of public accountancy, including a review of the provisions of New York State Education Law, Rules of the Board of Regents, and Regulations of the Commissioner of Education. The primary objectives of the course are to educate CPAs regarding ethics and ethical behavior; review, emphasize, and convey the intent of ethical standards and responsibilities relating to a CPA's performance of professional accounting services; and help CPAs apply ethical judgment in the context of the public interest.

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Pennsylvania State Board of Accountancy (Board) requirement that an applicant for renewal of a current license shall have completed 4 hours of continuing professional education in ethics during the 2-year period preceding the start of the next license period. The course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; a review of relevant sections of the AICPA Code of Professional Conduct (Code), including a discussion of new or proposed changes; and a review of Pennsylvania CPA Law and State Board of Accountancy Regulations. The overall objective of this course is to contribute directly to your professional competence as a Pennsylvania CPA.

Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one. In this game, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks, the player navigates unexpected encounters with colleagues, clients, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries.

New accountants, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and client service. This module will help those transitioning to the accounting profession to understand the role of the accountant in public accounting and in industry, discuss the major standards relating to ethics including integrity, objectivity, independence and serving the public trust. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)

The 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 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.