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Total courses matching: 99
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Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
AICPA Clarified Attestation Standards 4

Course Topics

  1. Concepts Common to All Attestation Engagements (AT-C 105)
  2. Examination Engagements (AT-C 205)
  3. Review Engagements (AT-C 210)
  4. Agreed-Upon Procedures Engagements (AT-C 215)
Accounting Standards and SEC Reporting 4

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)
Accounting for Business Combinations and Consolidated Financial Reporting 6

Course Topics

  1. Introduction and Definitions
  2. Accounting for Business Combinations -- Acquisition Method
  3. Preparation of Acquisition-Date Consolidated Balance Sheet
  4. Consolidated Financial Reporting Subsequent to Acquisition Date
  5. Intraentity Transactions -- Eliminating Journal Entries
  6. Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation
  7. Other Issues -- Business Combination Achieved in Stages
  8. Other Issues -- Variable Interest Entities (VIEs)
  9. Other Issues -- Taxable and Nontaxable Business Combinations
Accounting for Income Taxes 4

Course Topics

  1. Overview and Basic Definitions
  2. Recognition of Income Tax Expense (Benefit) for the Period
  3. Recognition and Measurement of Deferred Tax Assets and Liabilities
  4. Operating Losses
  5. Other Issues
  6. Taxable and Nontaxable Business Combinations
Accounting for Intangible Assets and Other Capitalization Issues 4

Course Topics

  1. Introduction
  2. Intangible Assets Distinct from Goodwill
  3. Goodwill
  4. Patents
  5. Computer Software
  6. Research and Development (R&D) Costs
  7. Prepayments
Accounting for Inventories 4

Course Topics

  1. Introduction
  2. Cost Basis of Inventory – Initial Measurement
  3. Inventory Accounting Systems and Period-End Inventory Physical Count
  4. Cost Flow Methods
  5. Inventory Measurement in the Financial Statements
  6. Gross Profit Method
Accounting for Investments 4

Course Topics

  1. Introduction
  2. Investment in Equity Securities -- Percentage of Ownership > 50%
  3. Investment in Equity Securities -- 50% ≥ Percentage of Ownership ≥ 20%
  4. Investment in Equity Securities -- Percentage of Ownership < 20%
  5. Investment in Debt Securities
Accounting for Leases 6

Course Topics

  1. Introduction and Basic Terminology
  2. Lease Classification
  3. Lessee Accounting – Initial Measurement
  4. Lessee Accounting for Finance Leases – Subsequent Measurement
  5. Lessee Accounting for Operating Leases – Subsequent Measurement
  6. Lessor – Initial Accounting for Sales-Type Leases
  7. Lessor – Subsequent Accounting for Sales-Type Leases
  8. Lessor Accounting for Operating and Direct Financing Leases
  9. Sale and Leaseback Transactions
Accounting for Pensions and Compensated Absences 4

Course Topics

  1. Defined Contribution Plan
  2. Defined Benefit Plan
  3. Defined Benefit Plan -- Components of Pension Expense
  4. Employer Disclosures for a Defined Benefit Pension Plan
  5. Compensated Absences
Accounting for Property, Plant, and Equipment 4

Course Topics

  1. Introduction
  2. Initial Measurement
  3. Measurement Subsequent to Initial Recognition
  4. Disposal of PPE
  5. Other Issues -- Change in Accounting Estimate and Error Correction in Relation to PPE
  6. Other Issues -- Asset Retirement Obligation
  7. Other Issues -- Depletion
  8. Other Issues -- Exchanges of PPE (Nonmonetary Assets)
  9. Other Issues -- Property Dividends
  10. Other Issues -- Financial Statement Disclosures
Compilation of Financial Statements -- Clarified Standards 4

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)
Cost Accumulation Systems -- Traditional 4

Course Topics

  1. Basic Cost Accumulation Systems
  2. Job-Order Costing
  3. Process Costing
  4. Operation Costing
Cost Management Terminology and Concepts 4

Course Topics

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

Course Topics

  1. Concepts
  2. Trade Accounts Payable
  3. Notes Payable
  4. Current Maturities of Noncurrent Debt
  5. Advances and Consideration Payable to Customers
  6. Accrued Expenses
  7. Certain Taxes Payable
  8. Compensated Absences and Postemployment Benefits
  9. Contingencies
  10. Warranties
Financial Statements: Disclosures 4

Course Topics

  1. Significant Accounting Policies
  2. Segment Reporting
  3. Interim Financial Reporting
  4. Related Party Disclosures
  5. Commitments
  6. Significant Risks and Uncertainties
  7. Subsequent Events
  8. Discontinued Operations
  9. New Disclosure Requirements
Introduction to Financial Statement Analysis 4

Course Topics

  1. Reasons for Financial Statement Analysis
  2. Interested Parties
  3. Financial Statement Analysis
  4. Ratio Analysis: Liquidity
  5. Ratio Analysis: Activity Measures
  6. Ratio Analysis: Leverage and Solvency
  7. Ratio Analysis: Profitability
  8. Ratio Analysis: Valuation
  9. Limitations of Ratio Analysis
  10. Effects of Changing Price Levels
Main Differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP) 4

Course Topics

  1. Inventories
  2. Property, Plant, and Equipment (PPE); Impairment; and Investment Property
  3. Goodwill Impairment Test
  4. Equity Method of Accounting
  5. Other Accounting and Reporting Differences
Not-for-Profit Entities: Accounting and Reporting 4

Course Topics

  1. Financial Statements
  2. Contributions
  3. Investments
Preparation of Financial Statements -- Clarified Standards 2

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Preparation of Financial Statements (AR-C 70)
Preparation of a Statement of Cash Flows 4

Course Topics

  1. Introduction
  2. Definitions
  3. Direct and Indirect Methods of Presenting Operating Cash Flows
  4. Worksheet Preparation (Indirect Method)
  5. Differences between U.S. GAAP and IFRS
Preparation of the Statement of Changes in Equity 4

Course Topics

  1. Introduction
  2. Contributed Capital
  3. Treasury Stock
  4. Retained Earnings and Dividends
  5. Stock Dividends and Stock Splits
  6. Accumulated Other Comprehensive Income
Revenue from Contracts with Customers 4

Course Topics

  1. Introduction
  2. Identifying the Contract with a Customer
  3. Identifying the Performance Obligations in the Contract
  4. Determining the Transaction Price
  5. Allocating the Transaction Price to the Performance Obligations in the Contract
  6. Recognizing Revenue When (or as) the Entity Satisfies a Performance Obligation
  7. Costs to Obtain or Fulfill a Contract with a Customer
Review of Financial Statements -- Clarified Standards 4

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
The Effect of the COVID-19 Pandemic on Financial Reporting 1

Course Topics

  1. Impairment of Assets
  2. Revenue Recognition and Accounts Receivable
  3. Write-Down of Inventories
  4. Going-Concern Disclosure
Valuing Inventory to Avoid Poor Pricing Decisions 4

Course Topics

  1. Introduction and Terminology
  2. Absorption (Full) vs. Variable (Direct) Costing
  3. Joint Product Costing
  4. By-Product Costing
  5. Overhead Costs and Normal Costing
  6. Allocation of Service Department Costs
  7. Application
Field of Study: Accounting-Governmental  
  Course Title Hours
Governmental Accounting: Concepts and the CAFR 4

Course Topics

  1. Objective and Elements
  2. The CAFR and the Reporting Entity
  3. Measurement Focus and Basis of Accounting
  4. Government-Wide Reporting
  5. Fund Accounting
  6. Major Funds
  7. Governmental Funds Reporting
  8. Proprietary Funds Reporting
  9. Fiduciary Funds Reporting
  10. Interfund Activity
Field of Study: Auditing  
  Course Title Hours
Audit Evidence: Applications 4

Course Topics

  1. Substantive Testing of Sales and Receivables
  2. Substantive Testing of Cash
  3. Substantive Testing of Accounts Payable and Purchases
  4. Substantive Testing of Inventory
  5. Substantive Testing of Property, Plant, and Equipment
  6. Substantive Testing of Investments
  7. Substantive Testing of Noncurrent Debt
  8. Substantive Testing of Equity
  9. Substantive Testing of Payroll
Audit Evidence: Concepts 4

Course Topics

  1. Nature, Sufficiency, and Appropriateness (AU-C 500)
  2. 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
Audit Planning and Risk Assessment for External Auditors 4

Course Topics

  1. Pre-Engagement Acceptance Activities (AU-C 210 and AS 1010)
  2. Planning an Audit (AU-C 300, AS 2101, and AS 1210)
  3. Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110)
  4. Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105)
  5. Analytical Procedures (AU-C 520 and AS 2305)
  6. Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401)
  7. Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405)
  8. Audit Documentation (AU-C 230 and AS 1215)
Financial Statement Audit Reports 4

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)
Internal Auditing: Audit Evidence and Documentation 4

Course Topics

  1. Identifying Information
  2. Analysis and Evaluation
  3. Sources of Information
  4. Nature of Information
  5. Procedures
  6. Documenting Information
  7. Review of Working Papers
  8. Control of Working Papers
Internal Auditing: Charter, Independence, and Objectivity 2

Course Topics

  1. Charter
  2. Independence
  3. Objectivity
  4. Independence and Objectivity
Internal Auditing: Communicating Results 2

Course Topics

  1. Types of Communications
  2. Final Communications
  3. Quality of Communications
  4. Disseminating Results
  5. Monitoring Progress
Internal Auditing: Compliance Auditing and Other Types of Engagements 4

Course Topics

  1. Compliance Auditing
  2. Environmental Auditing
  3. Business Continuity Management (BCM)
  4. Due Diligence Auditing
  5. Quality Auditing
  6. Security and Privacy Auditing
  7. Other Engagements
Internal Auditing: Nature of Work, Governance, and Compliance 2

Course Topics

  1. Nature of Work
  2. Governance
  3. Compliance
  4. Monitoring and Follow-Up
Internal Control: Basic Concepts for the External Auditor 4

Course Topics

  1. Introduction to Internal Control (AU-C 315)
  2. Understanding Internal Control (AU-C 315)
  3. Using the Work of Internal Auditors (AU-C 315 and AU-C 610)
  4. Assessing Risks (AU-C 315 and AU-C 330)
  5. Communicating Internal Control Related Matters Identified in an Audit (AU-C 265)
  6. Internal Control Documentation (AU-C 315)
Internal Control: Cycle Approach 4

Course Topics

  1. Sales-Receivables-Cash Receipts Cycle
  2. Purchases-Payables-Cash Disbursements Cycle
  3. Payroll Cycle
  4. Other Cycles
Lessons for the Auditor from Major Accounting Frauds 4

Course Topics

  1. Overview of the Issues
  2. Types of Fraud and the Fraud Risk Model
  3. Use of Analytical Procedures
  4. Misclassifying Expenses as Assets – WorldCom
  5. Complex Transactions – Global Crossing Limited
  6. Unbridled Trust – Baptist Foundation of Arizona
  7. Ponzi Schemes – Bernard Madoff
  8. Importance of Brainstorming – Sunbeam
  9. Analysts’ Expectations – HealthSouth Corporation
  10. Wholesalers and Retailers Fraud Risk – Phar-Mor
  11. The “Tone at the Top” – Diamond Foods
  12. Related Party Transactions – Enron
  13. Can You Apply the Lessons?
  14. Enron and Beyond
New Financial Statement Audit Reports (Effective for Audits of Financial Statements for Periods Ending on or after 12/15/2021) 4

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)
Overview of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board 2

Course Topics

  1. Nature of the Sarbanes-Oxley Act (SOX)
  2. Nature of the Public Company Accounting Oversight Board (PCAOB)
  3. Registration under the PCAOB
  4. PCAOB Oversight of the Profession
  5. PCAOB Auditing, Ethics, and Quality Control Standards
  6. PCAOB Inspections
  7. Integrated Audit of Internal Controls
Reporting Issues: Topics for the Independent Auditor 4

Course Topics

  1. Interim Financial Information (AU-C 930 and AS 4105)
  2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
  3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
  4. Other Information in Documents Containing Audited Financial Statements (AU-C 720 and AS 2710)
  5. Required Supplementary Information (RSI) (AU-C 730 and AS 2705)
  6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
  7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
  8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
  9. Financial Forecasts and Projections (AT-C 305)
  10. Reporting on Pro Forma Financial Information (AT-C 310)
  11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
  12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)
The Auditor’s Consideration of Fraud 2

Course Topics

  1. Introduction
  2. Nature of Fraud
  3. The Auditor’s Responsibility
  4. Considering Fraud Risks
  5. Audit Evidence Relating to Fraud
Field of Study: Auditing-Governmental  
  Course Title Hours
Governmental Audits: An Overview 4

Course Topics

  1. Overview
  2. Ethics, Independence, and Professional Judgment
  3. Standards for Financial Audits
  4. Compliance Audits (AU-C 935)
  5. Federal Audit Requirements and the Single Audit Act
Subject Area: Consulting Services  
Field of Study: Information Technology  
  Course Title Hours
Business Information Systems 4

Course Topics

  1. Systems that Support Routine Processes
  2. Systems that Support Decision Making
  3. Systems that Support Long-Range Planning
  4. Risks Associated with Business Information Systems
  5. Roles and Responsibilities within the IT Function
  6. Application Development
  7. Program Change Control
Subject Area: Ethics  
Field of Study: Regulatory Ethics  
  Course Title Hours
AICPA Code of Professional Conduct 4

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. Contingent Fees Rule
  9. Commissions and Referral Fees Rule
  10. Advertising and Other Forms of Solicitation Rule
  11. Confidential Client Information Rule
  12. Form of Organization and Name Rule
  13. Conceptual Framework for Members in Public Practice

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

CIA Ethics 2

Course Topics

  1. Ethics -- Basics
  2. Internal Audit Ethics
  3. Legal Requirements

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

CMA Ethics 2

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

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

Ethics for CMAs 2

Course Topics

  1. Ethics in General
  2. Ethics and Fraud in Business
  3. Codes of Ethics
  4. Ethics Scenario

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

Florida CPA Ethics 4

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, Responsibility for Other Persons
  10. Rules -- Form of Practice and Name
  11. Rules -- Continuing Professional Education and Licensing
  12. Rules -- Discipline
  13. Rules -- Peer Review
  14. Case Study
New York CPA Ethics – General Studies Course 4

Course Topics

  1. Ethics in General
  2. New York CPA Ethics
  3. New York State Education Law
  4. Regents’ Rules, Part 29, Unprofessional Conduct
  5. Regulations of the Commissioner
  6. Professional Misconduct and Discipline
  7. AICPA/NYSSCPAs
  8. Case Studies

A licensee can take either the general ethics course or an ethics course in a concentration area to meet the ethics requirement.

A licensee completing the annual CPE requirement by taking 40 credits in any combination of the six recognized subject areas can count the ethics credits toward his/her annual CPE total in the CPE tracking year that the ethics course is actually taken.

A licensee completing his/her annual CPE requirement by taking 24 credits concentrated in accounting, attest, auditing, taxation, advisory services, or specialized knowledge may count the ethics credits toward his/her annual total only if the ethics course is in the subject area of the concentration. An individual who is completing a concentration may take the general ethics course to meet the ethics requirement but may not count those ethics credits toward the 24 concentration credits.

Subject Area: Legal Concepts  
Field of Study: Business Law  
  Course Title Hours
Contracts: Elements 4

Course Topics

  1. Nature and Classification of Contracts
  2. Mutual Assent (Offer and Acceptance)
  3. Consideration
  4. Capacity
  5. Legality
  6. Statute of Frauds
  7. Lack of Genuine Assent
  8. Parol Evidence Rule
Corporations: Nature, Formation, and Financing 4

Course Topics

  1. Nature and Formation
  2. Operation, Financing, and Distributions
  3. Advantages and Disadvantages of Corporations
Landlord and Tenant 2

Course Topics

  1. Basic Concepts
  2. Landlord’s Rights and Duties
  3. Tenant’s Rights and Duties
  4. Assignments and Subleases
Limited Liability Companies 2

Course Topics

  1. Background
  2. Formation
  3. Rights and Duties
  4. Liabilities
  5. Dissolution
Mortgages 2

Course Topics

  1. The Mortgage
  2. Elements of a Mortgage
  3. Types of Mortgages
  4. Recording a Mortgage
  5. Default and Foreclosure
  6. Transfer of Mortgaged Real Property
Wills, Estate Administration, and Trusts 4

Course Topics

  1. Wills
  2. Intestate Succession
  3. Estate Administration
  4. Trusts
  5. Allocation between Principal and Income
Subject Area: Management  
Field of Study: Economics  
  Course Title Hours
Microeconomics 1: Basics 4

Course Topics

  1. Demand, Supply, and Equilibrium
  2. Elasticity
  3. Externalities and Government Intervention
  4. Consumer Utility
Microeconomics 2: Marginal Analysis and Market Structures 4

Course Topics

  1. Marginal Analysis
  2. Pure Competition
  3. Monopoly
  4. Monopolistic Competition
  5. Oligopoly
Field of Study: Finance  
  Course Title Hours
Firm’s Capital Structure 4

Course Topics

  1. Introduction
  2. Time Value of Money
  3. Bonds
  4. Loans
  5. Common and Preferred Stock
  6. Summary of Main Differences between Debt and Equity Financing
Firm’s Cost of Capital and Short-Term Financing 4

Course Topics

  1. Introduction
  2. Capital Structure Ratios
  3. Weighted-Average Cost of Capital (WACC)
  4. Short-Term Financing
  5. Financing of Current Assets
  6. Cash Management
Subject Area: Taxation  
Field of Study: Regulatory Ethics  
  Course Title Hours
Ethics in Tax Practice (2020) 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
Field of Study: Taxes  
  Course Title Hours
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2020) 4

Course Topics

  1. Nonrefundable Personal Credits
  2. Foreign Tax Credit (FTC)
  3. General Business Credit
  4. Refundable Credits
  5. Alternative Minimum Tax (AMT)
  6. FICA (Federal Insurance Contributions Act)
Calculating Tax Liability for C Corporations (2020) 3

Course Topics

  1. Procedures
  2. Regular Income Tax
  3. Foreign Tax Credit (FTC)
  4. Consolidated Returns
  5. Controlled Groups
  6. Estimated Tax
  7. Accumulated Earnings Tax (AET)
  8. Personal Holding Company Tax
Choosing the Best Entity for a New Business (2020) 3

Course Topics

  1. Introduction
  2. Identifying Client Objectives
  3. General Advantages and Disadvantages of Each Type of Entity
  4. Nontax Considerations
  5. Tax Considerations
  6. Impact of the Tax Cuts and Jobs Act on Choosing the Best Entity
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (2020) 2

Course Topics

  1. Business Losses, Business Interest, and Qualified Improvement Property
  2. Charitable Contributions
  3. Employers and Payroll
  4. Retirement Plans
  5. Earned Income Tax Credit and Child Tax Credit
  6. Educational Assistance and Medical Products
  7. Recovery Rebate Credits
Corporate: S Corporation Formation and Operation (2020) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions
  4. Special Taxes
Corporate: Taxable Income (2020) 4

Course Topics

  1. Definition and Accounting
  2. Gross Income
  3. Deductions of a Corporation
  4. Losses of a Corporation
  5. Reconciling Book and Taxable Income
Deducting Casualty and Theft Losses (2020) 3

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
Estates, Trusts, and Wealth Transfer (2020) 4

Course Topics

  1. Income Taxation of Trusts and Estates
  2. Beneficiary’s Taxable Income
  3. Gift Tax
  4. Estate Tax
  5. Generation-Skipping Transfer Tax (GSTT)
Ethics in Tax Practice 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
Financial Accounting for Tax Practitioners (2020) 4

Course Topics

  1. Basics and Basis
  2. Financial Statements
  3. Procedures
  4. Examining Client Records
  5. Book-Tax Differences
High-Income Employees: Highly Compensated Employees Hot Spots (2020) 1

Course Topics

  1. Compensation
  2. Fringe Benefits
  3. Taxes
  4. Deductions
Hot Spots for Retirees: Retired Individuals (2020) 1

Course Topics

  1. Retirement Income
  2. Other Income Sources
  3. Itemized Deductions
  4. Additional Considerations
Hot Topics for Landlords: Residential Property Investors (2020) 2

Course Topics

  1. Filing Requirements
  2. Rental Income
  3. Deductions
  4. Taxation
  5. Personal and Rental Use
Individual: Above-the-Line Deductions and Losses (2020) 4

Course Topics

  1. Above-the-Line Deductions
  2. Simplified Employee Pension (SEP)
  3. Other Retirement Accounts for the Self-Employed
  4. Losses and Limits
Individual: Accounting Methods, Filing Status, and Dependency Status (2020) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Dependency Status
Individual: Business Expenses/Losses (2020) 4

Course Topics

  1. Introduction
  2. Cost of Goods Sold (COGS)
  3. Compensation
  4. Loan Costs
  5. Rent Expense
  6. Taxes
  7. Meal and Entertainment Expenses
  8. Travel Expenses
  9. Insurance Expenses
  10. Bad Debts
  11. Business Gifts
  12. Other Business Expenses
  13. Business Use of Home
  14. No Longer Deductible
Individual: Exclusions from GI (2020) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
Individual: Gross Income (2020) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
Individual: Itemized Deductions (2020) 4

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
Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2020) 2

Course Topics

  1. FBAR Filing Requirements
  2. FBAR Filing Process
  3. FBAR Noncompliance Penalties
  4. Multinational Transactions
Lessons for the Tax Preparer (2020) 3

Course Topics

  1. Overview of the Issues
  2. Tax Liability and Taxpayer Penalties
  3. Procedures
  4. Tax Protesters and Frivolous Arguments
  5. Tax Evasion
  6. Structuring
  7. Tax Planning
  8. Tax Preparer Misconduct
  9. Tax Scams -- Phishing Scams
  10. Tax Scams -- Refund Theft
Partnership Basics: Basis and Allocation of Income and Loss (2020) 4

Course Topics

  1. Formation
  2. Tax Year
  3. Partner’s Taxable Income
  4. Partners Dealing with Own Partnership
  5. Treatment of Partnership Liabilities
  6. Distribution of Partnership Assets (Sec. 731)
  7. Termination of Partnership (Sec. 708)
Paycheck Protection Program Loan Forgiveness 1

Course Topics

  1. Loan Forgiveness Overview
  2. Loan Forgiveness Limitations
  3. Loan Forgiveness Application Process
  4. Repayment of Unforgiven Amount
  5. Loan Forgiveness Taxability
  6. Loan Forgiveness -- Extended Examples
Payroll (2020) 4

Course Topics

  1. Identification Numbers
  2. Income
  3. FICA
  4. Additional Medicare Tax on Earned Income
  5. FUTA
  6. Payroll Forms
  7. Payroll Payments
  8. Families First Coronavirus Response Act (FFCRA)
Practice before the IRS (2020) 4

Course Topics

  1. IRS Organizational Structure
  2. Admission to Practice before the IRS
  3. Power of Attorney/Tax Information Authorization
  4. Rules of Conduct under Circular 230
  5. Representation during IRS Examinations
  6. Appeals within the IRS
  7. Appeals to the Courts
Property Transactions: Basis and Capital Gains & Losses (2020) 4

Course Topics

  1. Basis
  2. Adjustments to Basis
  3. Holding Period (Sec. 1223)
  4. Capital Gains and Losses
Property Transactions: Character and Recognition for Property Sales and Exchange (2020) 4

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
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2020) 4

Course Topics

  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture
Reporting Income from Debt Cancellation (2020) 2

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
Schedule C Hot Spots: Sole Proprietors (2020) 2

Course Topics

  1. Filing Requirements
  2. Worker Classification
  3. Areas of Compliance
  4. Value-Adding Opportunities
Section 179 Deductions (2020) 2

Course Topics

  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations
Section 199A: Qualified Business Income Deduction (2020) 2

Course Topics

  1. Introduction
  2. Determine if the Entity Is a Qualified Trade or Business or a Specified Service Trade or Business
  3. Overall Limitation and Overview of Steps to Calculate QBID
  4. Fundamentals Related to Sec. 199A
  5. Qualified Business Income (QBI) and How to Determine It (Step 1)
  6. Determine the QBID Allowed per Entity (Step 2)
  7. Combine the QBID Allowed from Each Entity (Step 3)
  8. Apply the Overall QBI Deduction Limit (Step 4)
  9. Qualified Business Loss
  10. Other Section 199A Rules
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2020) 1

Course Topics

  1. S Corporation Earnings
  2. Reasonable Compensation
  3. Fringe Benefits
  4. Limited Liability Companies
Staying Current with Tax Laws: Federal Tax Update (2020) 3

Course Topics

  1. Individual Taxes and Rates
  2. Individual Deductions and Credits
  3. Retirement
  4. Businesses
  5. Extended Provisions
  6. Families First Coronavirus Response Act (FFCRA)
  7. Miscellaneous Changes
  8. Quick Reference Chart
Tax Procedures (2020) 4

Course Topics

  1. Tax Preparers and Preparer Responsibilities
  2. Standards for Tax Services
  3. Filing Requirements
  4. Estimated Tax Payments
  5. Claims for Refund
  6. Assessment of Deficiency
  7. Collections
  8. Liens and Levies
The 30,000-Foot View: Taxes for Businesses (2020) 1

Course Topics

  1. Income Tax
  2. Other Taxes
  3. Additional Considerations
The Vacation Home (2020) 2

Course Topics

  1. Classification
  2. Rental Income and Deductions
  3. Other Limitations
Working from Home: The Home Office Deduction (2020) 2

Course Topics

  1. Qualifying Home Offices
  2. Calculating the Deduction
  3. Recordkeeping
 
AICPA Clarified Attestation Standards
AICPA Code of Professional Conduct
Accounting Standards and SEC Reporting
Accounting for Business Combinations and Consolidated Financial Reporting
Accounting for Income Taxes
Accounting for Intangible Assets and Other Capitalization Issues
Accounting for Inventories
Accounting for Investments
Accounting for Leases
Accounting for Pensions and Compensated Absences
Accounting for Property, Plant, and Equipment
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2020)
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Business Information Systems
CIA Ethics
CMA Ethics
Calculating Tax Liability for C Corporations (2020)
Choosing the Best Entity for a New Business (2020)
Compilation of Financial Statements -- Clarified Standards
Contracts: Elements
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (2020)
Corporate: S Corporation Formation and Operation (2020)
Corporate: Taxable Income (2020)
Corporations: Nature, Formation, and Financing
Cost Accumulation Systems -- Traditional
Cost Management Terminology and Concepts
Current Liabilities
Deducting Casualty and Theft Losses (2020)
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2020)
Ethics for CMAs
Ethics in Tax Practice
Ethics in Tax Practice (2020)
Financial Accounting for Tax Practitioners (2020)
Financial Statement Audit Reports
Financial Statements: Disclosures
Firm's Capital Structure
Firm's Cost of Capital and Short-Term Financing
Florida CPA Ethics
Governmental Accounting: Concepts and the CAFR
Governmental Audits: An Overview
High-Income Employees: Highly Compensated Employees Hot Spots (2020)
Hot Spots for Retirees: Retired Individuals (2020)
Hot Topics for Landlords: Residential Property Investors (2020)
Individual: Above-the-Line Deductions and Losses (2020)
Individual: Accounting Methods, Filing Status, and Dependency Status (2020)
Individual: Business Expenses/Losses (2020)
Individual: Exclusions from GI (2020)
Individual: Gross Income (2020)
Individual: Itemized Deductions (2020)
Internal Auditing: Audit Evidence and Documentation
Internal Auditing: Charter, Independence, and Objectivity
Internal Auditing: Communicating Results
Internal Auditing: Compliance Auditing and Other Types of Engagements
Internal Auditing: Nature of Work, Governance, and Compliance
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Introduction to Financial Statement Analysis
Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2020)
Landlord and Tenant
Lessons for the Auditor from Major Accounting Frauds
Lessons for the Tax Preparer (2020)
Limited Liability Companies
Main Differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP)
Microeconomics 1: Basics
Microeconomics 2: Marginal Analysis and Market Structures
Mortgages
New Financial Statement Audit Reports (Effective for Audits of Financial Statements for Periods Ending on or after 12/15/2021)
New York CPA Ethics &#8211; General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Overview of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board
Partnership Basics: Basis and Allocation of Income and Loss (2020)
Paycheck Protection Program Loan Forgiveness
Payroll (2020)
Practice before the IRS (2020)
Preparation of Financial Statements -- Clarified Standards
Preparation of a Statement of Cash Flows
Preparation of the Statement of Changes in Equity
Property Transactions: Basis and Capital Gains &#38; Losses (2020)
Property Transactions: Character and Recognition for Property Sales and Exchange (2020)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2020)
Reporting Income from Debt Cancellation (2020)
Reporting Issues: Topics for the Independent Auditor
Revenue from Contracts with Customers
Review of Financial Statements -- Clarified Standards
Schedule C Hot Spots: Sole Proprietors (2020)
Section 179 Deductions (2020)
Section 199A: Qualified Business Income Deduction (2020)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2020)
Staying Current with Tax Laws: Federal Tax Update (2020)
Tax Procedures (2020)
The 30,000-Foot View: Taxes for Businesses (2020)
The Auditor's Consideration of Fraud
The Effect of the COVID-19 Pandemic on Financial Reporting
The Vacation Home (2020)
Valuing Inventory to Avoid Poor Pricing Decisions
Wills, Estate Administration, and Trusts
Working from Home: The Home Office Deduction (2020)