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Surgent Exam Review, an innovator in the exam prep market, recently introduced Firm360™, a reporting dashboard that helps Human Resources and Learning and Development professionals at accounting firms better coach their staff through the exam review process, leading to higher pass rates and more productive employees. After learning from firm partners and mentors that the […]

SOC for Cybersecurity: A guide to managing risk for CPAs

By Megan Bierwirth

SOC for Cybersecurity

One of the biggest concerns for organizations in today’s business environment is cybersecurity. Cybersecurity in its most basic form is the protection of electronic data from unauthorized or criminal access and use. As businesses capture more and more data, both internally in relation to the operations of the company and externally in relation to the […]

Topic 715

Testing for FAR next January? ASU No. 2017-07, Compensation – Retirement Benefits (Topic 715), Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, an amendment to Topic 715, will be testable on the exam.

GASB issues new pronouncement on fair value

By Surgent CPA Review Team

fair value

The Governmental Accounting Standards Board (GASB) issued Statement No. 72, Fair Value Measurement and Application, on February 27, 2015.