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Total courses matching: 73
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Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
or Accounting for Business Combinations and Consolidated Financial Reporting 4

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
or Accounting for Income Taxes 4

Course Topics

  1. Principles of Income Tax Accounting
  2. Temporary and Permanent Differences
  3. Recognition and Measurement of Deferred Income Taxes
  4. Additional Issues
or 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
or 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
or 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
or Compilation of Financial Statements (AR 80) 4

Course Topics

  1. Overview
  2. Understanding with the Client
  3. Performing a Compilation
  4. Documentation in a Compilation Engagement
  5. Reporting on the Financial Statements
  6. Other Issues
  7. Change in Engagement from Audit or Review to a Compilation
or Decision Making: Marginal Analysis and Product Pricing 2

Course Topics

  1. Accounting Profit and Economic Profit
  2. Revenue and Cost Relevance
  3. Marginal Analysis Applied to Decision Making
  4. Product Pricing
or Financial Statement Analysis 4

Course Topics

  1. Ratio Analysis: Liquidity
  2. Ratio Analysis: Leverage and Solvency
  3. Ratio Analysis: Asset Management
  4. Ratio Analysis: Profitability
  5. Ratio Analysis: Valuation
  6. Limitations of Ratio Analysis
  7. Comparative Analysis
  8. Effects of Changing Price Levels
or Financial Statements: Disclosures 4

Course Topics

  1. Significant Accounting Policies
  2. Segment Reporting
  3. Interim Financial Reporting
  4. Related Party Disclosures
  5. Unconditional Purchase Obligations
  6. Significant Risks and Uncertainties
  7. Subsequent Events
  8. Financial Instrument Disclosures
or Forensic Accounting 4

Course Topics

  1. Scope of Forensic Accounting
  2. Focus on Fraud
  3. Fraud Risk Model – Misappropriation of Assets
  4. Fraud Risk Model – Fraudulent Financial Reporting
  5. Investigative Resources and Techniques
  6. Responding to Fraud Risk and Discovered Fraud
or IFRS: Property, Plant, and Equipment 4

Course Topics

  1. Property, Plant, and Equipment (PPE)
  2. Depreciation Methods
  3. PPE Purchased with a Government Grant
  4. Cost Model and Revaluation Model
  5. Derecognition
  6. Financial Statement Disclosure
or 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
or Ratios: Return on Invested Capital, Market Valuation, and Earnings-Based Analysis 4

Course Topics

  1. Return on Invested Capital -- After-tax Measures
  2. Return on Invested Capital -- Pretax (Divisional) Measures
  3. Dividend Ratios
  4. Earnings-Based Analysis
  5. Market Valuation Measures
  6. Limitations of Ratio Analysis
or Review of Financial Statements (AR 90) 4

Course Topics

  1. Overview
  2. Understanding with the Client
  3. Nature of Review Evidence
  4. Documentation in a Review Engagement
  5. Reporting on the Financial Statements
  6. Change in Engagement from Audit to Review
or Shareholders' Equity: Accounting Treatment 4

Course Topics

  1. Equity
  2. Issuance and Retirement of Stock
  3. Dividends
  4. Retained Earnings
  5. Accounting for Treasury Stock
  6. Stock Options, Warrants, and Rights
Field of Study: Auditing  
  Course Title Hours
or Attestation and Assurance Services 4

Course Topics

  1. Attest Engagements (AT 101)
  2. Compliance Attestation (AT 601)
  3. Compilation
  4. Review
  5. Assurance Services
  6. Consulting Services
  7. Personal Financial Planning
or 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 Long-Term Debt
  8. Substantive Testing of Equity
  9. Substantive Testing of Payroll
or 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. Evidence for the Statement of Cash Flows
or Audit Planning and Risk Assessment for External Auditors 4

Course Topics

  1. Introduction
  2. Pre-Engagement Acceptance Activities (AU-C 210, Terms of Engagement)
  3. Planning an Audit (AU-C 300, AS No. 9, and AS No. 10)
  4. Understanding the Entity and Assessing Risks (AU-C 315 and AS No. 12)
  5. Audit Risk and Materiality (AU-C 200, AU-C 320, AS No. 8, and AS No. 11)
  6. Analytical Procedures (AU-C 520)
  7. Consideration of Fraud in a Financial Statement Audit (AU-C 240)
  8. Consideration of Laws and Regulations in an Audit (AU-C 250)
  9. Audit Documentation (AU-C 230 and AS No. 3)
or 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 and PCAOB AS No. 6)
  8. Uncertainties and Going Concern (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 Working Paper Documentation 4

Course Topics

  1. Identifying Information
  2. Analysis and Evaluation
  3. Sources of Information
  4. Nature of Information
  5. Procedures
  6. Degree of Persuasiveness
  7. Documenting Information
  8. Review of Working Papers
  9. Control of Working Papers
or Internal Auditing: Communicating Engagement Results and Monitoring Progress 4

Course Topics

  1. Criteria for Communicating
  2. The Four Attributes of an Observation or Recommendation
  3. Other Criteria for Communicating
  4. Purposes and Qualities of Internal Audit Communications
  5. Disseminating Results
  6. Monitoring Progress and the Follow-Up Process
or 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. Information Reliability and Integrity
  7. Other Engagements
or Internal Auditing: Engagement Procedures and Fraud 4

Course Topics

  1. Engagement Procedures
  2. Fraud Responsibilities of Internal Auditors
  3. Fraud Indicators
  4. Engagement Procedures Related to Fraud
or Internal Auditing: Nature of Work, Governance, and Compliance 4

Course Topics

  1. Nature of Work
  2. Governance
  3. Compliance
  4. Monitoring and Follow-Up
or Internal Auditing: Planning and Supervising the Engagement 4

Course Topics

  1. Planning
  2. Preliminary Survey
  3. Risk Assessment
  4. Objectives and Scope
  5. Resources
  6. Work Program
  7. Supervision
or Internal Control: Basic Concepts for the External Auditor 4

Course Topics

  1. Definition and Overview of Internal Control (AU-C 315)
  2. Understanding Internal Control (AU-C 315)
  3. The Auditor’s Consideration of the Internal Audit Function (AU-C 610 - Not Yet Clarified)
  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
or 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” – Qwest
  12. Related Party Transactions – Enron
  13. Enron and Beyond
or Reporting Issues: Topics for the Independent Auditor 4

Course Topics

  1. Interim Financial Information (AU-C 930)
  2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920)
  3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925)
  4. Other Information in Documents Containing Audited Financial Statements (AU-C 720)
  5. Required Supplementary Information (RSI) (AU-C 730)
  6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725)
  7. Engagements to Report on Summary Financial Statements (AU-C 810)
  8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915)
  9. Financial Forecasts and Projections (AT 301)
  10. Reporting on Pro Forma Financial Information (AT 401)
  11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805)
  12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800)
or Sarbanes-Oxley: Changes and Effects on the Audit Function 4

Course Topics

  1. Consideration of Fraud in a Financial Statement Audit
  2. Sarbanes-Oxley Act of 2002
  3. Synopsis of PCAOB Audit Standards
Subject Area: Consulting Services  
Field of Study: Computer Science  
  Course Title Hours
or 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
or Information Technology: Computer File Storage and Systems Security 4

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. Disaster Recovery and Business Continuity
  7. Encryption
  8. Information Protection
or Information Technology: Hardware, Software, and Networks 4

Course Topics

  1. Hardware
  2. Software
  3. Networks – Classified by Extent and Function
  4. Networks – Classified by Equipment and Protocol
  5. Internet and Intranet
  6. Systems Controls
  7. Security Measures
Subject Area: Ethics  
Field of Study: Regulatory Ethics  
  Course Title Hours
or Accountants’ Professional and Ethical Responsibilities 4

Course Topics

  1. Overview of Responsibilities
  2. AICPA Code of Professional Conduct
  3. AICPA Independence Concepts
  4. AICPA Code:  Independence – Rule 101
  5. AICPA Code:  Integrity and Objectivity – Rule 102
  6. AICPA Code:  General Standards – Section 200
  7. AICPA Code:  Confidential Client Information – Rule 301
  8. AICPA Code:  Contingent Fees – Rule 302
  9. AICPA Code:  Acts Discreditable – Rule 501
  10. AICPA Code:  Advertising and Other Forms of Solicitation – Rule 502
  11. AICPA Code:  Commissions and Referral Fees – Rule 503
  12. AICPA Code:  Form of Organization and Name – Rule 505
or CIA Ethics 4

Course Topics

  1. Ethics -- Basics
  2. Ethics and Fraud in Businesses
  3. The IIA Code of Ethics
  4. Legal Aspects of Social Responsibility
  5. Role of the Internal Auditor and Internal Audit Activity
  6. Standards

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

or 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, ETC.

or Ethics: AICPA Professional Ethics 4

Course Topics

  1. Code of Professional Conduct
  2. Independence
  3. Integrity and Objectivity
  4. Professional Standards
  5. Responsibilities to Clients
  6. Other Responsibilities
  7. Licensing and Disciplinary Systems

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

or 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 -- Other
  8. Rules -- Competence
  9. Rules -- Advertising
  10. Rules -- Form of Practice and Name
  11. Rules -- Continuing Professional Education and Licensing
  12. Rules -- Discipline
  13. Case Studies
  14. Summary
  15. Glossary

North Carolina Licensees

Effective January 1, 2006, a non-resident North Carolina CPA who does not maintain an office in North Carolina may complete the ethics requirement in the jurisdiction in which (s)he resides. If there is no ethics requirement in the jurisdiction where (s)he currently resides, (s)he must complete the North Carolina ethics requirement.

or New York CPA Ethics – General Studies Course 4

Course Topics

  1. Ethics in General
  2. New York CPA Ethics
  3. Statute
  4. Regents Rules, Part 29
  5. Regulations of the Commissioner
  6. Professional Misconduct and Discipline
  7. Other Ethical Requirements
  8. AICPA
  9. New York State Society of CPAs Code of Professional Ethics
  10. 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 five allowable subject areas can count the ethics credits towards 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 either accounting, auditing, or tax may count the ethics credits towards 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: Management  
Field of Study: Economics  
  Course Title Hours
or Microeconomics 1: Basics 4

Course Topics

  1. Demand, Supply, and Equilibrium
  2. Elasticity
  3. Externalities and Government Intervention
  4. Consumer Utility
or 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: Social Environment of Business  
  Course Title Hours
or Industry and Competitor Analysis 4

Course Topics

  1. Competitor Analysis
  2. Market Signals
  3. Competitive Analysis within an Industry
  4. Industry Evolution
  5. Portfolio Techniques of Competitive Analysis
Subject Area: Specialized Knowledge and Applications  
Field of Study: Business Law  
  Course Title Hours
or Accountants’ Legal Responsibilities and Quality Control 4

Course Topics

  1. Responsibilities under State Law
  2. Responsibilities under Federal Law
  3. Quality Control
  4. Tax Preparer’s Responsibilities
  5. Standards for Tax Services
or Bankruptcy 4

Course Topics

  1. Overview
  2. Administration
  3. Creditors, Debtors, and the Estate
  4. Liquidations
  5. Reorganizations
  6. Adjustment of an Individual’s Debts
  7. Alternatives to Bankruptcy
or 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. Interpreting a Contract
or Leases 2

Course Topics

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

Course Topics

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

Course Topics

  1. The Mortgage Device
  2. Forms and Elements of a Mortgage
  3. Types of Mortgages
  4. Recording a Mortgage
  5. Default and Foreclosure
  6. Transfer of Mortgaged Real Property
or 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: Taxation  
Field of Study: Regulatory Ethics  
  Course Title Hours
or Ethics for Tax Practitioners 2

Course Topics

  1. Sanctions for Violations
  2. Tax Preparers
Field of Study: Taxes  
  Course Title Hours
American Taxpayer Relief Act of 2012 2

Course Topics

  1. Individual Extenders for 2011 and 2012
  2. Business Extenders for 2011 and 2012
  3. 2013 Tax Provisions
  4. Tax Provisions Not Extended
or Capital Cost Recovery (2013) 4

Course Topics

  1. Depreciation Methods
  2. Sec. 179 Expense
  3. Amortization
  4. Depletion
  5. Depreciation Recapture
or Corporate: S Corporation Formation and Operation (2013) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions (Sec. 1368)
  4. Special Taxes
or Corporate: Tax Computations (2013) 4

Course Topics

  1. Procedure
  2. Regular Income Tax
  3. Foreign Tax Credit (FTC)
  4. Consolidated Returns
  5. Controlled Groups
  6. Alternative Minimum Tax (AMT)
  7. Estimated Tax
  8. Accumulated Earnings Tax (AET)
  9. Personal Holding Company Tax
or Corporate: Taxable Income (2013) 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
or Credits, Alternative Minimum Tax, FICA (2013) 4

Course Topics

  1. Nonrefundable Personal Credits
  2. Foreign Tax Credit (FTC)
  3. General Business Credit (Sec. 38)
  4. Refundable Credits
  5. Alternative Minimum Tax (Sec. 55)
  6. FICA (Federal Insurance Contributions Act)
or Entity Selection for the Business Owner 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
or Estates, Trusts, and Wealth Transfer (2013) 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)
or Federal Tax Update (2013) 4

Course Topics

  1. Individual, Estate, and Trust
  2. Businesses
  3. Estate and Gift Taxes
or Individual: Above-the-Line Deductions and Losses (2013) 4

Course Topics

  1. Above-the-Line Deductions
  2. Simplified Employee Pension (SEP)
  3. Keogh Plans
  4. Losses and Limits
or Individual: Accounting Methods, Filing Status, and Personal Exemptions (2013) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Personal Exemptions
or Individual: Business Expenses/Losses (2013) 4

Course Topics

  1. Introduction
  2. Compensation
  3. Cost of Goods Sold (COGS)
  4. Loan Costs
  5. Rent Expense
  6. Taxes
  7. Entertainment Expenses
  8. Travel Expenses
  9. Insurance Expenses
  10. Bad Debts
  11. Business Gifts
  12. Other Business Expenses
  13. Business Use of Home
or Individual: Exclusions from GI (2013) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
or Individual: Gross Income (2013) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
or Individual: Itemized Deductions (2013) 4

Course Topics

  1. Medical Expenses
  2. Taxes
  3. Interest Expense
  4. Charitable Contributions
  5. Casualty Losses
  6. Itemized Deductions Subject to the 2% AGI Limitation
  7. Miscellaneous Itemized Deductions Not Subject to the 2% AGI Limitation
  8. Overall Limitation
or Partnerships: Formation and Operation (2013) 4

Course Topics

  1. Formation and Tax Year
  2. Partner's Taxable Income
  3. Partners Dealing with Own Partnership
  4. Treatment of Partnership Liabilities
  5. Distribution of Partnership Assets (Sec. 731)
  6. Termination of Partnership (Sec. 708)
  7. Electing Large Partnerships [Sec. 775(a)]
or Payroll (2013) 4

Course Topics

  1. Identification Numbers
  2. Income
  3. FICA
  4. FUTA
  5. Payroll Forms
  6. Payroll Payments
or Practice Before the IRS (2013) 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
or Procedures (2013) 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
or Property Transactions: Basis and Capital Gains & Losses (2013) 4

Course Topics

  1. Basis
  2. Adjustments to Basis
  3. Holding Period (HP) (Sec. 1223)
  4. Capital Gains and Losses
or Property Transactions: Sales or Exchange of Property (2013) 4

Course Topics

  1. Business Property
  2. Related Party Sales
  3. Installment Sales
  4. Nonrecognition Transactions
or Reporting Income from Debt Cancelation 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
 
Accountants' Legal Responsibilities and Quality Control
Accountants' Professional and Ethical Responsibilities
Accounting for Business Combinations and Consolidated Financial Reporting
Accounting for Income Taxes
Accounting for Inventories
Accounting for Pensions and Compensated Absences
Accounting for Property, Plant, and Equipment
American Taxpayer Relief Act of 2012
Attestation and Assurance Services
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Bankruptcy
Business Information Systems
Capital Cost Recovery (2013)
CIA Ethics
Compilation of Financial Statements (AR 80)
Contracts: Elements
Corporate: S Corporation Formation and Operation (2013)
Corporate: Tax Computations (2013)
Corporate: Taxable Income (2013)
Credits, Alternative Minimum Tax, FICA (2013)
Decision Making: Marginal Analysis and Product Pricing
Entity Selection for the Business Owner
Estates, Trusts, and Wealth Transfer (2013)
Ethics for CMAs
Ethics for Tax Practitioners
Ethics: AICPA Professional Ethics
Federal Tax Update (2013)
Financial Statement Analysis
Financial Statement Audit Reports
Financial Statements: Disclosures
Florida CPA Ethics
Forensic Accounting
IFRS: Property, Plant, and Equipment
Individual: Above-the-Line Deductions and Losses (2013)
Individual: Accounting Methods, Filing Status, and Personal Exemptions (2013)
Individual: Business Expenses/Losses (2013)
Individual: Exclusions from GI (2013)
Individual: Gross Income (2013)
Individual: Itemized Deductions (2013)
Industry and Competitor Analysis
Information Technology: Computer File Storage and Systems Security
Information Technology: Hardware, Software, and Networks
Internal Auditing: Audit Evidence and Working Paper Documentation
Internal Auditing: Communicating Engagement Results and Monitoring Progress
Internal Auditing: Compliance Auditing and Other Types of Engagements
Internal Auditing: Engagement Procedures and Fraud
Internal Auditing: Nature of Work, Governance, and Compliance
Internal Auditing: Planning and Supervising the Engagement
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Leases
Lessons for the Auditor from Major Accounting Frauds
Limited Liability Companies
Microeconomics 1: Basics
Microeconomics 2: Marginal Analysis and Market Structures
Mortgages
New York CPA Ethics – General Studies Course
Partnerships: Formation and Operation (2013)
Payroll (2013)
Practice Before the IRS (2013)
Preparation of a Statement of Cash Flows
Procedures (2013)
Property Transactions: Basis and Capital Gains & Losses (2013)
Property Transactions: Sales or Exchange of Property (2013)
Ratios: Return on Invested Capital, Market Valuation, and Earnings-Based Analysis
Reporting Income from Debt Cancelation
Reporting Issues: Topics for the Independent Auditor
Review of Financial Statements (AR 90)
Sarbanes-Oxley: Changes and Effects on the Audit Function
Shareholders' Equity: Accounting Treatment
Wills, Estate Administration, and Trusts
EA/RTRP Ethics
Ethics in Tax Practice
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