Online CPE Course Catalog

Course Topics

1. External Financial Reporting
2. Development of U.S. Accounting Standards
3. U.S. Generally Accepted Accounting Principles (GAAP)
4. The SEC and Its Reporting Requirements
5. International Financial Reporting Standards (IFRS)

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Performing a Compilation (AR-C 80)
4. Reporting on the Financial Statements (AR-C 80)

Course Topics

1. Basic Cost Accumulation Systems
2. Job-Order Costing
3. Process Costing
4. Operation Costing

Course Topics

1. Cost Management Terminology
2. Cost Behavior
3. Cost Classification
4. Costing Methods

Course Topics

1. Financial Statements
2. Contributions
3. Investments

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Preparation of Financial Statements (AR-C 70)

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Agreement on Engagement Terms
4. Nature of Review Evidence
5. Reporting on the Financial Statements
6. Documentation in a Review Engagement
7. Change in Engagement from Audit to Review

Course Topics

1. Introduction and Terminology
2. Absorption (Full) vs. Variable (Direct) Costing
3. Joint Product Costing
4. By-Product Costing
5. Overhead Allocation and Normal Costing
6. Allocation of Service Department Costs
7. Application

Course Topics

1. Nature, Sufficiency, and Appropriateness (AU-C 500)
2. Audit Data Analytics and Analytical Procedures (AU-C 520)
3. Written Representations (AU-C 580)
4. Litigation, Claims, and Assessments (AU-C 501)
5. Subsequent Events and Subsequently Discovered Facts (AU-C 560)
6. Using the Work of a Specialist (AU-C 500 and AU-C 620)
7. Related Parties (AU-C 550)
8. Statement of Cash Flows

Course Topics

1. Purpose of Auditing
2. Who Sets Auditing Standards?
3. The What and Why of Ethics
4. Management’s Assertions
5. Planning the Audit
6. Nature of Audit Evidence
7. The Auditor’s Report

Course Topics

1. The Auditor’s Reporting Responsibility
2. The Auditor’s Report (AU-C 700)
3. Qualified Opinions (AU-C 705)
4. Adverse Opinions (AU-C 705)
5. Disclaimers of Opinion (AU-C 705)
6. Group Audits and Component Auditors (AU-C 600)
7. Consistency of Financial Statements (AU-C 708)
8. Uncertainties and Going Concern Issues (AU-C 570 and AU-C 705)
9. Comparative Financial Statements (AU-C 700)
10. Emphasis-of-Matter and Other-Matter Paragraphs (AU-C 706)

Course Topics

1. Gathering Information
2. Analysis and Evaluation of Findings
3. Analytical Procedures
4. Sources and Nature of Information
5. Auditing Procedures
6. Recommendations and Conclusions
7. Documentation

Course Topics

1. Nature of Binary Data Storage
2. Types of Data Files
3. File Organization and Access Methods
4. Database Management Systems
5. Transaction Processing Modes
6. Business Continuity Planning
7. Encryption
8. Information Protection

Course Topics

1. Principles and Rules
2. Integrity and Objectivity Rule
3. Independence Rule
4. General Standards Rule
5. Compliance with Standards Rule
6. Accounting Principles Rule
7. Acts Discreditable Rule
8. Fees and Other Types of Remuneration (Contingent Fees Rule and Commissions and Referral Fees Rule)
9. Advertising and Other Forms of Solicitation Rule
10. Confidential Client Information Rule
11. Form of Organization and Name Rule
12. Conceptual Framework for Members in Public Practice

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics and Professionalism
2. Integrity
3. Objectivity
4. Competency
5. Due Professional Care
6. Confidentiality

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Business Ethics
2. Ethics for CMAs
3. Corporate Ethics and Legislation
4. Corporate Responsibility for Ethical Behavior
5. Fraud and the Fraud Risk Model
6. Addressing Fraud
7. Data Ethics

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Ethics Overview
2. Ethical and Legal Requirements for CPAs
3. Disciplinary Process
4. Statute
5. Rules -- Definitions
6. Rules -- Independence
7. Rules -- Integrity and Objectivity, Certain Fees, Clients of Other CPAs
8. Rules -- General Standards, Confidentiality, Records
9. Rules -- Advertising
10. Rules -- Form of Practice, Name, and Licensure
11. Rules -- CPE and License Renewal
12. Rules -- Discipline
13. Rules -- Peer Review
14. Case Study

Course Topics

1. Demand, Supply, and Equilibrium
2. Elasticity
3. Externalities and Government Intervention
4. Consumer Utility

Course Topics

1. Marginal Analysis
2. Pure Competition
3. Monopoly
4. Monopolistic Competition
5. Oligopoly
6. Market Concentration Measures

Course Topics

1. Sanctions for Violations
2. Tax Preparers

Course Topics

1. Authority to Practice
2. Conduct of Practice
3. Best Practices for Tax Advisors

Course Topics

1. Procedures
2. Regular Income Tax/New Tax Law
3. Foreign Tax Credit (FTC)
4. Consolidated Returns
5. Controlled Groups
6. Estimated Tax
7. Accumulated Earnings Tax (AET)
8. Personal Holding Company (PHC) Tax

Course Topics

1. Introduction
2. Identifying Client Objectives
3. General Advantages and Disadvantages of Each Type of Entity
4. Nontax Considerations
5. Tax Considerations

Course Topics

1. Definition and Accounting
2. Gross Income of a Corporation
3. Deductions of a Corporation
4. Losses of a Corporation
5. Reconciling Book and Taxable Income

Course Topics

1. Qualifying Events
2. Qualifying Property
3. Calculating the Realized Loss
4. Calculating the Deductible Loss
5. Casualty Gains and Deferrals
6. Federally Declared Disasters

Course Topics

1. Authority to Practice
2. Conduct of Practice
3. Best Practices for Tax Advisors

Course Topics

1. Above-the-Line Deductions (Adjustments to Income)
2. Rental Income and Expense
3. Individual Retirement Accounts (IRAs)
4. Simplified Employee Pension (SEP)
5. Other Retirement Accounts, Including SIMPLE Plans, for the Self-Employed
6. Losses and Limits

Course Topics

1. Exclusions
2. Employee Benefits
3. Social Security Benefits

Course Topics

1. Gross Income
2. Interest Income
3. Income from Securities
4. Other Gross Income

Course Topics

1. Introduction
2. Medical Expenses
3. Taxes
4. Interest Expense
5. Charitable Contributions
6. Casualty Losses
7. Elimination of Itemized Deductions Subject to the 2% AGI Limitation
8. Other Itemized Deductions
9. Elimination of the Overall Limitation
10. Application

Course Topics

1. Identification Numbers
2. Income
3. FICA
4. Additional Medicare Tax on Earned Income
5. FUTA
6. Payroll Forms
7. Payroll Payments

Course Topics

1. Basis
2. Adjustments to Basis
3. Holding Period (Sec. 1223)
4. Capital Gains and Losses
5. Taxation

Course Topics

1. Overview
2. Business Property
3. Related Party Sales
4. Installment Sales
5. Like-Kind Exchanges
6. Involuntary Conversions
7. Sale of a Principal Residence

Course Topics

1. Capitalized Costs
2. Depreciation Methods
3. Additional Depreciation
4. Amortization
5. Depletion
6. Depreciation Recapture

Course Topics

1. Introduction
2. Qualified Principal Residence Indebtedness
3. Reduction of Tax Attributes
4. Non-Principal Residence Property
5. Insolvency
6. Qualified Real Property Business Indebtedness
7. Student Loans

Course Topics

1. Filing Requirements
2. Worker Classification
3. Areas of Compliance
4. Value-Adding Opportunities

Course Topics

1. Individual Taxes and Rates
2. Individual Deductions/Exclusions from Income
3. Individual Credits
4. Individual Retirement
5. Estate and Gift Tax
6. Businesses
7. Penalty Changes
8. Quick Reference Chart

Course Topics

1. Tax Preparers and Preparer Responsibilities
2. Authoritative Hierarchy
3. Filing Requirements
4. Estimated Tax Payments
5. Claims for Refund
6. Assessment of Deficiency
7. Collections
8. Liens and Levies

Course Topics

1. Classification
2. Rental Income and Deductions
3. Other Limitations

Course Topics

1. Qualifying Home Offices
2. Calculating the Deduction
3. Recordkeeping