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PRODID://NDCP//409341
BEGIN:VEVENT
DTSTAMP:20260506T045419
VTIMEZONE:America/Chicago
DTSTART:20251111T140000Z
DTEND:20251111T220000Z
UID:409341
SUMMARY:Surgent's Annual Accounting and Auditing Update (ACAU)
LOCATION:Webinar
DESCRIPTION:Surgent's Annual Accounting and Auditing Update (ACAU)\n\n11/11/25 08:00 AM CST\n - 11/11/25 04:00 PM CST\Description:\nDesigned as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC).
 On the financial accounting front, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control.
 Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements.
 We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.
 In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.Objectives:
 Review and apply recently issued and proposed FASB, PCAOB, SEC, and AICPA pronouncements 
 Recall and apply AICPA quality management standards (SQMS 1, SQMS 2, and SQMS 3)
 Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606
 Be familiar with other important A&A practice matters you should be aware of
 Recall key provisions in SAS 146 and SSARS No. 26
 Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
 Presenters:Jason Carney, CPA, PMP, CISAField of Study:Accounting (4), Auditing (4)Major Topics:
 Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda
 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures
 Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3
 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606
 Fraud case studies
 Recently issued SASs and other AICPA activity
 Recently issued PCAOB standards and SEC rulemaking activities
 Other important A&A practice matters
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Annual Accounting and Auditing Update (ACAU)<br /><br />11/11/25 08:00 AM CST - 11/11/25 04:00 PM CST<br />Description:<br /><br>Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC).</br><br />
<br />
<br>On the financial accounting front, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control.</br><br />
<br />
<br>Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements.</br><br />
<br />
<br>We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.</br><br />
<br />
<br>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.</br><br><br><b>Objectives:</b><br><ul>
    <li>Review and apply recently issued and proposed FASB, PCAOB, SEC, and AICPA pronouncements&nbsp;</li>
    <li>Recall and apply AICPA quality management standards (SQMS 1, SQMS 2, and SQMS 3)</li>
    <li>Understand the major findings of the FASB&rsquo;s PIR report for ASC 606 and best practices in applying ASC 606</li>
    <li>Be familiar with other important A&amp;A practice matters you should be aware of</li>
    <li>Recall key provisions in SAS 146 and SSARS No. 26</li>
    <li>Utilize hands-on examples and illustrations to increase your overall understanding and application of the material</li>
</ul><br><b>Presenters:</b><br>Jason Carney, CPA, PMP, CISA<br><br><b>Field of Study:</b><br>Accounting (4), Auditing (4)<br><br><b>Major Topics:</b><br><ul>
    <li>Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB&rsquo;s Technical Agenda</li>
    <li>Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures</li>
    <li>Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3</li>
    <li>Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606</li>
    <li>Fraud case studies</li>
    <li>Recently issued SASs and other AICPA activity</li>
    <li>Recently issued PCAOB standards and SEC rulemaking activities</li>
    <li>Other important A&amp;A practice matters</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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