Online CPE Course Catalog

Search


Total courses matching: 73
New course label = Course has been added within the last 6 months.
New course label = Course has been updated within the last 6 months.
New course label = Course has an Audiovisual presentation.
Audio course label or Audio course label = Audiovisual may be substituted for an introductory quiz.
Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
or 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)
or 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)
or 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
or 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
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 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)
or Current Liabilities 4

Course Topics

  1. Concepts
  2. Trade Accounts Payable
  3. Notes Payable
  4. Current Maturities of Noncurrent Debt
  5. Advances, Coupons, and Premiums
  6. Accrued Expenses
  7. Certain Taxes Payable
  8. Compensated Absences and Postemployment Benefits
  9. Contingencies
  10. Warranties
or Forensic Accounting: A Fraud Emphasis 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 Methods
  6. Responding to Fraud Risk and Discovered Fraud
or 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
or Lessons for the Accountant from Frauds Related to Misappropriation of Assets 4

Course Topics

  1. Overview of the Issues
  2. Types of Fraud
  3. The Fraud Risk Model
  4. Too Much Authority -- Horsing Around
  5. Abused Authority -- A House of Cards
  6. Background Checks -- And Check the Checks
  7. Theft of Inventory -- A Jewel Case
  8. A Case of Lapping -- Sleight of Hand
  9. Ghosting of Employees -- Carper Caper
  10. Sale of Scrap -- Another Man’s Treasure
  11. Retail Sales -- Cash Is King
  12. Embezzlement -- Grave Consequences
or 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
or Not-for-Profit Entities: Accounting and Reporting 4

Course Topics

  1. Nature of Not-for-Profit Entities
  2. Financial Statements
  3. Contributions
  4. Investments
  5. Healthcare Entities (HCEs)
or 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)
or 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
or 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. Financial Statement Basics
  5. Government-Wide Reporting
  6. Fund Accounting
  7. Fund Financial Statement Basics
  8. Governmental Funds Reporting
  9. Proprietary Funds Reporting
  10. Fiduciary Funds Reporting
  11. Interfund Activity
Field of Study: Auditing  
  Course Title Hours
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 Noncurrent 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. 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 and AS 1010)
  3. Planning an Audit (AU-C 300, AS 2101, and AS 1210)
  4. Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110)
  5. Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105)
  6. Analytical Procedures (AU-C 520 and AS 2305)
  7. Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401)
  8. Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405)
  9. Audit Documentation (AU-C 230 and AS 1215)
or 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
or Internal Auditing: Charter, Independence, and Objectivity 2

Course Topics

  1. Charter
  2. Independence
  3. Objectivity
  4. Independence and Objectivity
or 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)
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
or 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. Can You Apply the Lessons?
  14. Enron and Beyond
or 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)
Field of Study: Auditing-Governmental  
  Course Title Hours
or Governmental Audits: An Overview 4

Course Topics

  1. Overview
  2. General Standards and Additional Requirements for Financial Audits
  3. Compliance Audits (AU-C 935)
  4. Federal Audit Requirements and the Single Audit Act
Subject Area: Consulting Services  
Field of Study: Information Technology  
  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
Subject Area: Ethics  
Field of Study: Regulatory Ethics  
  Course Title Hours
or AICPA Code of Professional Conduct 4

Course Topics

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

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

or CIA Ethics 4

Course Topics

  1. Ethics -- Basics
  2. Codes of Ethical Conduct for Professionals
  3. Applicable Standards
  4. Internal Audit Ethics
  5. Internal Audit Charter
  6. Independence of the Internal Audit Activity
  7. Objectivity of Internal Auditors
  8. Impairment to Independence and Objectivity
  9. Auditor Proficiency
  10. Other Legal Requirements

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

or CMA Ethics 2

Course Topics

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

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

Texas Ethics: An Overview for Texas CPAs 4

Course Topics

  1. Introduction
  2. Ethical Principles and Values
  3. Ethical Reasoning and Dilemmas
  4. Core Values of the CPA Profession
  5. Texas Rules of Professional Conduct
Subject Area: Legal Concepts  
Field of Study: Business Law  
  Course Title Hours
or Bankruptcy 4

Course Topics

  1. Overview
  2. Administration
  3. Creditors and Debtors
  4. The Estate and the Trustee
  5. Liquidations – Chapter 7
  6. Reorganizations – Chapter 11
  7. Adjustment of an Individual’s Debts – Chapter 13
  8. Alternatives to Bankruptcy
or 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
or Limited Liability Companies 2

Course Topics

  1. Background
  2. Formation
  3. Rights and Duties
  4. Liabilities
  5. Dissolution
Subject Area: Management  
Field of Study: Finance  
  Course Title Hours
or 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
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
or Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2016) 4

Course Topics

  1. Nonrefundable Personal Credits
  2. Foreign Tax Credit (FTC)
  3. General Business Credit
  4. Refundable Credits
  5. Alternative Minimum Tax
  6. FICA (Federal Insurance Contributions Act)
or Calculating Tax Liability for C Corporations (2016) 4

Course Topics

  1. Procedures
  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 Choosing the Best Entity for a New Business 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 Corporate: S Corporation Formation and Operation (2016) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions
  4. Special Taxes
or Corporate: Taxable Income (2017) 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 Deducting Casualty and Theft Losses 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. Disaster Areas
or Estates, Trusts, and Wealth Transfer (2016) 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 Financial Accounting for Tax Practitioners 4

Course Topics

  1. Basics and Basis
  2. Financial Statements
  3. Procedures
  4. Examining Client Records
  5. Book-Tax Differences
or Hot Spots for Retirees: Retired Individuals (2016) 1

Course Topics

  1. Retirement Income
  2. Other Income Sources
  3. Itemized Deductions
  4. Additional Considerations
or Hot Topics for Landlords: Residential Property Investors (2016) 1

Course Topics

  1. Filing Requirements
  2. Rental Income
  3. Deductions
  4. Taxation
  5. Personal and Rental Use
or Individual: Above-the-Line Deductions and Losses (2017) 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
or Individual: Accounting Methods, Filing Status, and Personal Exemptions (2017) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Personal Exemptions
or Individual: Business Expenses/Losses (2016) 4

Course Topics

  1. Introduction
  2. Cost of Goods Sold (COGS)
  3. Compensation
  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 (2016) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
or Individual: Gross Income (2017) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
or Individual: Itemized Deductions (2017) 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
  9. Application
or Introduction to FBAR 1

Course Topics

  1. Filing Requirements
  2. Filing Process
  3. Noncompliance Penalties
or Lessons for the Tax Preparer 3

Course Topics

  1. Overview of the Issues
  2. Tax Liability and Taxpayer Penalties
  3. Procedures
  4. Failure to Pay Taxes
  5. Tax Protesters and Frivolous Arguments
  6. Tax Evasion
  7. Structuring
  8. Tax Planning
  9. Tax Preparer Misconduct
  10. Tax Scams -- Telephone Phishing Scams
  11. Tax Scams -- Refund Theft
or Partnership Basics: Basis and Allocation of Income and Loss (2016) 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)
  8. Electing Large Partnerships [Sec. 775(a)]
or Payroll (2016) 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
or Practice Before the IRS (2017) 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 Property Transactions: Basis and Capital Gains & Losses (2016) 4

Course Topics

  1. Basis
  2. Adjustments to Basis
  3. Holding Period (Sec. 1223)
  4. Capital Gains and Losses
or Property Transactions: Character and Recognition for Property Sales and Exchange (2017) 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
or Saving Your Clients Money and Getting Repeat Business: Tax Planning (2017) 4

Course Topics

  1. Importance of Tax Planning
  2. Process
  3. Individuals
  4. College Savings
  5. Retirement
  6. Businesses
  7. Business Owners
  8. Exit Plans
or Schedule C Hot Spots: Sole Proprietors (2017) 2

Course Topics

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

Course Topics

  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations
or Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2017) 1

Course Topics

  1. S Corporation Earnings
  2. Reasonable Compensation
  3. Fringe Benefits
  4. Limited Liability Companies
or Staying Current with Tax Laws: Federal Tax Update (2017) 3

Course Topics

  1. Individual Taxes and Rates
  2. Individual Exemptions and Credits
  3. Retirement
  4. Businesses
  5. Temporarily Extended Provisions
  6. Miscellaneous Changes
  7. Affordable Care Act
  8. Quick Reference Chart
or Tax Considerations for Divorce 1

Course Topics

  1. Maintenance Payments
  2. Property Settlements
  3. Filing Status and Exemptions
  4. Tax Consequences
  5. Divorce Agreement
or Tax Procedures (2017) 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
Taxes and the Affordable Care Act 2

Course Topics

  1. Introduction
  2. Additional Medicare Tax on Earned Income
  3. Net Investment Income Tax
  4. Additional Taxes and Limitations Imposed
or The 30,000-Foot View: Taxes for Businesses 1

Course Topics

  1. Income Tax
  2. Other Taxes
  3. Additional Considerations
The Insurance Mandates and the Affordable Care Act (2016) 2

Course Topics

  1. Individual Mandate
  2. Employer Mandate
  3. Unaffordable Coverage
  4. Hospital Mandate
  5. Insurance Company Mandate
  6. Cadillac Plans
  7. Small-Employer Health Insurance Credit
  8. Over-the-Counter Drugs
  9. Patient-Centered Outcomes Research Institute
  10. Smokers
or The Vacation Home 2

Course Topics

  1. Classification
  2. Rental Income and Deductions
  3. Other Limitations
or Working from Home: The Home Office Deduction 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 Intangible Assets and Other Capitalization Issues
Accounting for Inventories
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2016)
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Bankruptcy
Business Information Systems
CIA Ethics
CMA Ethics
Calculating Tax Liability for C Corporations (2016)
Choosing the Best Entity for a New Business
Compilation of Financial Statements -- Clarified Standards
Corporate: S Corporation Formation and Operation (2016)
Corporate: Taxable Income (2017)
Current Liabilities
Deducting Casualty and Theft Losses
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2016)
Ethics for Tax Practitioners
Ethics in Tax Practice
Financial Accounting for Tax Practitioners
Firm's Capital Structure
Florida CPA Ethics
Forensic Accounting: A Fraud Emphasis
Governmental Accounting: Concepts and the CAFR
Governmental Audits: An Overview
Hot Spots for Retirees: Retired Individuals (2016)
Hot Topics for Landlords: Residential Property Investors (2016)
Individual: Above-the-Line Deductions and Losses (2017)
Individual: Accounting Methods, Filing Status, and Personal Exemptions (2017)
Individual: Business Expenses/Losses (2016)
Individual: Exclusions from GI (2016)
Individual: Gross Income (2017)
Individual: Itemized Deductions (2017)
Information Technology: Computer File Storage and Systems Security
Internal Auditing: Audit Evidence and Documentation
Internal Auditing: Charter, Independence, and Objectivity
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Introduction to FBAR
Introduction to Financial Statement Analysis
Landlord and Tenant
Lessons for the Accountant from Frauds Related to Misappropriation of Assets
Lessons for the Auditor from Major Accounting Frauds
Lessons for the Tax Preparer
Limited Liability Companies
Main Differences between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP)
New York CPA Ethics – General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Partnership Basics: Basis and Allocation of Income and Loss (2016)
Payroll (2016)
Practice Before the IRS (2017)
Preparation of Financial Statements -- Clarified Standards
Property Transactions: Basis and Capital Gains & Losses (2016)
Property Transactions: Character and Recognition for Property Sales and Exchange (2017)
Reporting Issues: Topics for the Independent Auditor
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2017)
Schedule C Hot Spots: Sole Proprietors (2017)
Section 179 Deductions
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2017)
Staying Current with Tax Laws: Federal Tax Update (2017)
Tax Considerations for Divorce
Tax Procedures (2017)
Taxes and the Affordable Care Act
Texas Ethics: An Overview for Texas CPAs
The 30,000-Foot View: Taxes for Businesses
The Insurance Mandates and the Affordable Care Act (2016)
The Vacation Home
Valuing Inventory to Avoid Poor Pricing Decisions
Working from Home: The Home Office Deduction