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Welcome to our online catalog. LCPA offers thousands of live and online courses to satisfy your professional development needs. Our easy-to-use filter enables you to find just the right courses to enhance your knowledge and help you succeed even more.
Whether you have an hour during lunch or an entire day, LCPA provides quality, flexible options to fit your schedule. Look for the "See more dates" dropdown to view availability. Several events/classes produced by LCPA can be taken either LIVE (In-Person) or VIRTUAL—please ensure you register for the correct one.
LCPA is proud to partner with ACPEN, CPA Crossings, and Surgent to deliver high-quality webcast and self-study content conveniently and cost-effectively. Stand-alone courses and all-access packages are available. Filter using the Vendor name. Learn more.
Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption
Available Until
On Demand Only
2.00 Credits
With the effective date of ASC 842, Leases, imminent, it's time to get tactical with your implementation plan. In this webinar, Ane Ohm, the co-founder and CEO of leading lease accounting software provider LeaseCrunch, joins Surgent to discuss lessons learned and best practices from those who have already completed ASC 842 adoption to help assure a successful implementation of this complex accounting standard. Ane will discuss her experiences in assisting companies through the nuances of ASC 842, from navigating its complex guidance on such topics as lease term, lease payments, and discount rates to providing a road map for performing transition accounting. Plus, she'll demonstrate the value of using lease accounting software to assist in these activities. With time at a premium, this webinar will allow you to focus on the important activities that you should be doing now to complete your ASC 842 implementation.
Surgent's Audit Documentation Requirements
Available Until
On Demand Only
2.00 Credits
Audit 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.)
Surgent's Audit Quality Update
Available Until
On Demand Only
2.00 Credits
Engagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate, you have primary responsibility for ensuring that all engagement work is performed on time, within budget, and in accordance with professional standards. Unfortunately, recent peer review results have shown us that our engagement quality is not always what it should be. In this session, we will review the current status of the AICPA's Enhancing Audit Quality initiative by reviewing recent results from peer reviews and points of focus for upcoming peer reviews. The session will review common sources of identified peer review deficiencies, relevant guidance related to these deficiencies and suggestions for how to improve engagement quality. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
Available Until
On Demand Only
4.00 Credits
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Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting in accordance with recently issued Statements on Auditing Standards (SASs), identifying best practices, and performing efficient audit engagements.
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Surgent's Auditing Accounting Estimates
Available Until
On Demand Only
2.00 Credits
As you advance in your audit careers, your responsibilities include auditing more subjective areas, such as accounting estimate. These estimates are pervasive across a set of financial statements and are often very sensitive to relatively small changes in assumptions, which can have a significant impact on the amount of the estimate that is recorded, or not recorded, in the financial statements. In this session, we will review the relevant auditing guidance related to auditing estimates. We will focus on the three key ways in which auditors can audit accounting estimates: waiting for the contingency to resolve itself, auditing the client's estimation process, and developing the auditor's point or range of estimate. Then we'll review what will be changing, and what will be staying the same, when SAS 143 becomes effective for 2023 audits. (Please Note: This module is part of Surgent's Audit Skills Training: Level 4.)
Surgent's Auditing Accounts Payable, Accrued Expenses and Debt
Available Until
On Demand Only
2.00 Credits
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabilities normally focuses on the timing of a purchase of an asset, recognition of expense or recording of a deposit to recognize accounts-accounts payable and accrued liabilities, GAAP requires that liabilities be recorded at the point of the passage of title to the goods or with the receipt of benefit from the performance of services. In the case of debt when the entity signs a loan or similar agreement and draws down funding a liability exists. In some cases, the entity may be obligated for fees and such even when funds have not been drawn. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Auditing Accounts Receivable: An Overview
Available Until
On Demand Only
2.00 Credits
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
Available Until
On Demand Only
8.00 Credits
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It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.
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Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
Available Until
On Demand Only
8.00 Credits
See more dates
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.
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Surgent's Auditing Property, Plant, & Equipment
Available Until
On Demand Only
2.00 Credits
Property, plant, and equipment is present, at least to some extent, in virtually all audit clients. Auditing the area can be straight forward but when an entity is building machinery or equipment, complexities arise. Property and equipment can also include right of use assets under lease agreements. This module will address assessing the risk of property and equipment, internal controls that prevent and detect misstatements in property and equipment, auditing techniques responsive to the assessed risk and disclosure. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
Available Until
On Demand Only
8.00 Credits
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One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.
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Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until
On Demand Only
4.00 Credits
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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. 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.
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Surgent's Best Practices in Not-for-Profit Accounting and Reporting
Available Until
On Demand Only
4.00 Credits
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Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.
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Surgent's Best Practices in Not-for-Profit Accounting and Reporting
Available Until
On Demand Only
4.00 Credits
See more dates
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.
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Surgent's Business Combinations - U.S. GAAP vs. IFRS
Available Until
On Demand Only
1.00 Credits
This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.
Surgent's Compilation and Review Overview
Available Until
On Demand Only
2.00 Credits
Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago, and the basic components and characteristics of financial statement preparation, compilation, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25, including SSARS No. 25's guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements.
Surgent's Compilations, Review, And Attestation Engagements
Available Until
On Demand Only
2.00 Credits
Most 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.)
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
Available Until
On Demand Only
8.00 Credits
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Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
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Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
Available Until
On Demand Only
8.00 Credits
See more dates
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
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Surgent's Construction Contractors: Accounting and Financial Reporting Issues
Available Until
On Demand Only
4.00 Credits
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Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit.