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Total courses matching: 36
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New course label = Course has been updated within the last 6 months.
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Subject Area: Taxation  
Field of Study: Regulatory Ethics  
  Course Title Hours
or Ethics for Tax Practitioners (2019) 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 (2019) 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 (2019) 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
or Choosing the Best Entity for a New Business (2019) 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
or Corporate: S Corporation Formation and Operation (2019) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions
  4. Special Taxes
or Corporate: Taxable Income (2019) 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 (2019) 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 (2019) 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 (2019) 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 (2019) 1

Course Topics

  1. Compensation
  2. Fringe Benefits
  3. Taxes
  4. Deductions
or Hot Spots for Retirees: Retired Individuals (2019) 1

Course Topics

  1. Retirement Income
  2. Other Income Sources
  3. Itemized Deductions
  4. Additional Considerations
or Hot Topics for Landlords: Residential Property Investors (2019) 2

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 (2019) 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 Dependency Status (2019) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Dependency Status
or Individual: Business Expenses/Losses (2019) 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
or Individual: Exclusions from GI (2019) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
or Individual: Gross Income (2019) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
or Individual: Itemized Deductions (2019) 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. Miscellaneous Itemized Deductions Not Subject to the 2% AGI Limitation
  9. Elimination of the Overall Limitation
  10. Application
or Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2019) 2

Course Topics

  1. FBAR Filing Requirements
  2. FBAR Filing Process
  3. FBAR Noncompliance Penalties
  4. Multinational Transactions
or Lessons for the Tax Preparer (2019) 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
or Partnership Basics: Basis and Allocation of Income and Loss (2019) 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 (2019) 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 (2019) 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 (2019) 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 (2019) 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 (2019) 4

Course Topics

  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture
or Reporting Income from Debt Cancellation (2019) 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 Schedule C Hot Spots: Sole Proprietors (2019) 2

Course Topics

  1. Filing Requirements
  2. Worker Classification
  3. Areas of Compliance
  4. Value-Adding Opportunities
or Section 179 Deductions (2019) 2

Course Topics

  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations
or Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2019) 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 (2019) 3

Course Topics

  1. Individual Taxes and Rates
  2. Individual Deductions and Credits
  3. Retirement
  4. Businesses
  5. Temporarily Extended Provisions
  6. Miscellaneous Changes
  7. Quick Reference Chart
or Tax Procedures (2019) 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 The 30,000-Foot View: Taxes for Businesses (2019) 1

Course Topics

  1. Income Tax
  2. Other Taxes
  3. Additional Considerations
or The New Section 199A: Qualified Business Income Deduction (2018) 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
  4. Overview of Steps to Calculate QBID
  5. Qualified Business Income (QBI) and How It Is Determined
  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
or The Vacation Home (2019) 2

Course Topics

  1. Classification
  2. Rental Income and Deductions
  3. Other Limitations
or Working from Home: The Home Office Deduction (2019) 2

Course Topics

  1. Qualifying Home Offices
  2. Calculating the Deduction
  3. Recordkeeping
 
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 Investments
Accounting for Pensions and Compensated Absences
Accounting for Property, Plant, and Equipment
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2019)
Audit Evidence: Applications
Audit Evidence: Concepts
Auditing from 30,000 Feet
Bankruptcy
Business Information Systems
CIA Ethics
CMA Ethics
Calculating Tax Liability for C Corporations (2019)
Choosing the Best Entity for a New Business (2019)
Compilation of Financial Statements -- Clarified Standards
Contracts: Elements
Corporate: S Corporation Formation and Operation (2019)
Corporate: Taxable Income (2019)
Corporations: Nature, Formation, and Financing
Cost Accumulation Systems -- Traditional
Cost Management Terminology and Concepts
Current Liabilities
Decision Analysis: Operating Leverage, Breakeven, and CVP Analysis
Deducting Casualty and Theft Losses (2019)
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2019)
Ethics for CMAs
Ethics for Tax Practitioners (2019)
Ethics in Tax Practice
Financial Accounting for Tax Practitioners (2019)
Financial Statement Audit Reports
Financial Statement Audit Reports (Effective for Audits of Financial Statements for Periods Ending on or after 12/15/2020)
Financial Statements: Disclosures
Firm's Capital Structure
Firm's Cost of Capital and Short-Term Financing
Florida CPA Ethics
Forensic Accounting: A Fraud Emphasis
Governmental Accounting: Concepts and the CAFR
Governmental Audits: An Overview
High-Income Employees: Highly Compensated Employees Hot Spots (2019)
Hot Spots for Retirees: Retired Individuals (2019)
Hot Topics for Landlords: Residential Property Investors (2019)
Individual: Above-the-Line Deductions and Losses (2019)
Individual: Accounting Methods, Filing Status, and Dependency Status (2019)
Individual: Business Expenses/Losses (2019)
Individual: Exclusions from GI (2019)
Individual: Gross Income (2019)
Individual: Itemized Deductions (2019)
Information Technology: Computer File Storage and Systems Security
Information Technology: Hardware, Software, and Networks
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: Cycle Approach
Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2019)
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 (2019)
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 York CPA Ethics – 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 (2019)
Payroll (2019)
Practice before the IRS (2019)
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 & Losses (2019)
Property Transactions: Character and Recognition for Property Sales and Exchange (2019)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2019)
Reporting Income from Debt Cancellation (2019)
Reporting Issues: Topics for the Independent Auditor
Revenue from Contracts with Customers
Review of Financial Statements -- Clarified Standards
Schedule C Hot Spots: Sole Proprietors (2019)
Section 179 Deductions (2019)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2019)
Staying Current with Tax Laws: Federal Tax Update (2019)
Tax Procedures (2019)
The 30,000-Foot View: Taxes for Businesses (2019)
The Auditor's Consideration of Fraud
The New Section 199A: Qualified Business Income Deduction (2018)
The Vacation Home (2019)
Wills, Estate Administration, and Trusts
Working from Home: The Home Office Deduction (2019)