Online CPE Course Catalog

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.

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 and applications related to specialized industries, and such other areas appropriately related to the practice of accounting, 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.

Course Topics

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

Course Topics

1. Nonrefundable Personal Credits
2. Foreign Tax Credit (FTC) (IRC Sec. 901)
3. General Business Credit (IRC Sec. 38)
4. Refundable Credits
5. Alternative Minimum Tax (AMT) (IRC Sec. 55)
6. FICA (Federal Insurance Contributions Act) (IRC Secs. 3101-3128)

Course Topics

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

Course Topics

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

Course Topics

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

Course Topics

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

Course Topics

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

Course Topics

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

Course Topics

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