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Total courses matching: 98
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New course label = Course has been updated within the last 6 months.
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Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
or Accounting for Accounts Receivable 2

Course Topics

  1. Introduction
  2. Discounts and Sales Returns
  3. Measurement of Accounts Receivable
  4. Factoring of Accounts Receivable
or 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
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 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
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 -- 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 Cost Accumulation Systems -- Traditional 4

Course Topics

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

Course Topics

  1. Cost Management Terminology
  2. Cost Behavior and Relevant Range
  3. Cost Classification
  4. Costing Methods
or Decision Analysis: Operating Leverage, Breakeven, and CVP Analysis 2

Course Topics

  1. Variable Costing and Contribution Margin
  2. Operating Leverage and Breakeven
  3. Cost-Volume-Profit (CVP) Analysis
  4. CVP Applications
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 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
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 New Revenue Recognition Standard (Topic 606): 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
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 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 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
or Review of Financial Statements -- Clarified Statements 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
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 Attestation and Assurance Services 4

Course Topics

  1. Attest Engagements (AT 101)
  2. Agreed-Upon Procedures Engagements (AT 201)
  3. Financial Forecasts and Projections (AT 301)
  4. Reporting on Pro Forma Financial Information (AT 401)
  5. An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (AT 501)
  6. Compliance Attestation (AT 601)
  7. Management’s Discussion and Analysis (AT 701)
  8. Reporting on Controls at a Service Organization (AT 801)
  9. Assurance Services
  10. Consulting Services
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, 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)
  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)
or Fraud and the Sarbanes-Oxley Act 4

Course Topics

  1. Consideration of Fraud in a Financial Statement Audit
  2. Sarbanes-Oxley Act of 2002
  3. Synopsis of PCAOB Audit Standards
or Internal Auditing: Charter, Independence, and Objectivity 2

Course Topics

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

Course Topics

  1. Purposes and Types of Communications
  2. Final Communications
  3. Quality of Communications
  4. Disseminating Results
  5. Monitoring Progress
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. Security and Privacy Auditing
  7. Other Engagements
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 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 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)
  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 and AS No. 17)
  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)
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: 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 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

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

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. Rules -- Peer Review
  14. Case Studies
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: 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 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
or Corporations: Nature, Formation, and Financing 4

Course Topics

  1. Nature and Formation
  2. Operation, Financing, and Distributions
  3. Advantages and Disadvantages of Corporations
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
  2. 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: Management  
Field of Study: Economics  
  Course Title Hours
Critical Issues Between Your Clients and Their Bankers 2

Course Topics

  1. The Loan Industry
  2. The Traditional Five Cs of Credit
  3. Troubled Debt Restructuring
  4. New Regulations
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: 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
or 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
or Ethics in Tax Practice 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
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 (2016) 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 (2015) 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 Ethics in Tax Practice 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
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 High-Income Employees: Highly Compensated Employees Hot Spots 1

Course Topics

  1. Compensation
  2. Fringe Benefits
  3. Taxes
  4. Deductions
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 (2015) 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 (2016) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Personal Exemptions
or Individual: Business Expenses/Losses (2015) 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 (2016) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
or Individual: Itemized Deductions (2016) 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 (2016) 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 (2016) 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 Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion 4

Course Topics

  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture
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
  7. Student Loans
or Saving Your Clients Money and Getting Repeat Business: Tax Planning (2015) 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 (2016) 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 (2015) 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 (2016) 3

Course Topics

  1. Individual Taxes and Rates
  2. Individual Exemptions and Credits
  3. Individual Healthcare Reform
  4. Retirement
  5. Businesses
  6. Business Healthcare Reform
  7. Temporarily Extended Provisions
  8. Miscellaneous Changes
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 (2016) 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 What You Need to Know about Tangible Property Changes: Final Tangible Property Regulations (2015) 3

Course Topics

  1. Introduction and Prior Rules
  2. Unit of Property
  3. Acquisitions
  4. Materials and Supplies
  5. De Minimis Election
  6. Improvements
  7. Repairs and Maintenance
  8. Dispositions
  9. Filing Requirements
or Working from Home: The Home Office Deduction 2

Course Topics

  1. Qualifying Home Offices
  2. Calculating the Deduction
  3. Recordkeeping
 
AICPA Code of Professional Conduct
Accounting for Accounts Receivable
Accounting for Income Taxes
Accounting for Inventories
Accounting for Investments
Accounting for Pensions and Compensated Absences
Accounting for Property, Plant, and Equipment
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2016)
Attestation and Assurance Services
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Bankruptcy
Business Information Systems
CMA Ethics
Calculating Tax Liability for C Corporations (2016)
Choosing the Best Entity for a New Business
Compilation of Financial Statements -- Clarified Standards
Contracts: Elements
Corporate: S Corporation Formation and Operation (2016)
Corporate: Taxable Income (2016)
Corporations: Nature, Formation, and Financing
Cost Accumulation Systems -- Traditional
Cost Management Terminology and Concepts
Critical Issues Between Your Clients and Their Bankers
Decision Analysis: Operating Leverage, Breakeven, and CVP Analysis
Decision Making: Marginal Analysis and Product Pricing
Deducting Casualty and Theft Losses
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2015)
Ethics for CMAs
Ethics in Tax Practice
Financial Accounting for Tax Practitioners
Financial Statement Audit Reports
Financial Statements: Disclosures
Firm's Capital Structure
Firm's Cost of Capital and Short-Term Financing
Florida CPA Ethics
Forensic Accounting: A Fraud Emphasis
Fraud and the Sarbanes-Oxley Act
Governmental Accounting: Concepts and the CAFR
Governmental Audits: An Overview
High-Income Employees: Highly Compensated Employees Hot Spots
Hot Spots for Retirees: Retired Individuals (2016)
Hot Topics for Landlords: Residential Property Investors (2016)
Individual: Above-the-Line Deductions and Losses (2015)
Individual: Accounting Methods, Filing Status, and Personal Exemptions (2016)
Individual: Business Expenses/Losses (2015)
Individual: Exclusions from GI (2016)
Individual: Gross Income (2016)
Individual: Itemized Deductions (2016)
Information Technology: Computer File Storage and Systems Security
Information Technology: Hardware, Software, and Networks
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
Introduction to FBAR
Introduction to Financial Statement Analysis
Leases
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
Microeconomics 1: Basics
Microeconomics 2: Marginal Analysis and Market Structures
Mortgages
New Revenue Recognition Standard (Topic 606): Revenue from Contracts with Customers
New York CPA Ethics &#8211; 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 (2016)
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 (2016)
Property Transactions: Character and Recognition for Property Sales and Exchange (2016)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion
Reporting Income from Debt Cancelation
Reporting Issues: Topics for the Independent Auditor
Review of Financial Statements -- Clarified Statements
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2015)
Schedule C Hot Spots: Sole Proprietors (2016)
Section 179 Deductions
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2015)
Staying Current with Tax Laws: Federal Tax Update (2016)
Tax Considerations for Divorce
Tax Procedures (2016)
Taxes and the Affordable Care Act
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
What You Need to Know about Tangible Property Changes: Final Tangible Property Regulations (2015)
Wills, Estate Administration, and Trusts
Working from Home: The Home Office Deduction
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