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Total courses matching: 39
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New course label = Course has been updated within the last 6 months.
Audio course label = Audiovisual may be substituted for an introductory quiz.
Subject Area: Taxation  
Field of Study: Regulatory Ethics  
  Course Title Hours
Ethics in Tax Practice (2020) 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
Field of Study: Taxes  
  Course Title Hours
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2020) 4

Course Topics

  1. Nonrefundable Personal Credits
  2. Foreign Tax Credit (FTC)
  3. General Business Credit
  4. Refundable Credits
  5. Alternative Minimum Tax (AMT)
  6. FICA (Federal Insurance Contributions Act)
Calculating Tax Liability for C Corporations (2020) 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
Choosing the Best Entity for a New Business (2020) 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
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (2020) 2

Course Topics

  1. Business Losses, Business Interest, and Qualified Improvement Property
  2. Charitable Contributions
  3. Employers and Payroll
  4. Retirement Plans
  5. Earned Income Tax Credit and Child Tax Credit
  6. Educational Assistance and Medical Products
  7. Recovery Rebate Credits
Corporate: S Corporation Formation and Operation (2020) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions
  4. Special Taxes
Corporate: Taxable Income (2020) 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
Deducting Casualty and Theft Losses (2020) 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. Federally Declared Disasters
Estates, Trusts, and Wealth Transfer (2020) 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)
Ethics in Tax Practice 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
Financial Accounting for Tax Practitioners (2020) 4

Course Topics

  1. Basics and Basis
  2. Financial Statements
  3. Procedures
  4. Examining Client Records
  5. Book-Tax Differences
High-Income Employees: Highly Compensated Employees Hot Spots (2020) 1

Course Topics

  1. Compensation
  2. Fringe Benefits
  3. Taxes
  4. Deductions
Hot Spots for Retirees: Retired Individuals (2020) 1

Course Topics

  1. Retirement Income
  2. Other Income Sources
  3. Itemized Deductions
  4. Additional Considerations
Hot Topics for Landlords: Residential Property Investors (2020) 2

Course Topics

  1. Filing Requirements
  2. Rental Income
  3. Deductions
  4. Taxation
  5. Personal and Rental Use
Individual: Above-the-Line Deductions and Losses (2020) 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
Individual: Accounting Methods, Filing Status, and Dependency Status (2020) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Dependency Status
Individual: Business Expenses/Losses (2020) 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
Individual: Exclusions from GI (2020) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
Individual: Gross Income (2020) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
Individual: Itemized Deductions (2020) 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. Other Itemized Deductions
  9. Elimination of the Overall Limitation
  10. Application
Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2020) 2

Course Topics

  1. FBAR Filing Requirements
  2. FBAR Filing Process
  3. FBAR Noncompliance Penalties
  4. Multinational Transactions
Lessons for the Tax Preparer (2020) 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
Partnership Basics: Basis and Allocation of Income and Loss (2020) 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)
Paycheck Protection Program Loan Forgiveness 1

Course Topics

  1. Loan Forgiveness Overview
  2. Loan Forgiveness Limitations
  3. Loan Forgiveness Application Process
  4. Repayment of Unforgiven Amount
  5. Loan Forgiveness Taxability
  6. Loan Forgiveness -- Extended Examples
Payroll (2020) 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
  8. Families First Coronavirus Response Act (FFCRA)
Practice before the IRS (2020) 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
Property Transactions: Basis and Capital Gains & Losses (2020) 4

Course Topics

  1. Basis
  2. Adjustments to Basis
  3. Holding Period (Sec. 1223)
  4. Capital Gains and Losses
Property Transactions: Character and Recognition for Property Sales and Exchange (2020) 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
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2020) 4

Course Topics

  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture
Reporting Income from Debt Cancellation (2020) 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
Schedule C Hot Spots: Sole Proprietors (2020) 2

Course Topics

  1. Filing Requirements
  2. Worker Classification
  3. Areas of Compliance
  4. Value-Adding Opportunities
Section 179 Deductions (2020) 2

Course Topics

  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations
Section 199A: Qualified Business Income Deduction (2020) 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 and Overview of Steps to Calculate QBID
  4. Fundamentals Related to Sec. 199A
  5. Qualified Business Income (QBI) and How to Determine It (Step 1)
  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
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2020) 1

Course Topics

  1. S Corporation Earnings
  2. Reasonable Compensation
  3. Fringe Benefits
  4. Limited Liability Companies
Staying Current with Tax Laws: Federal Tax Update (2020) 3

Course Topics

  1. Individual Taxes and Rates
  2. Individual Deductions and Credits
  3. Retirement
  4. Businesses
  5. Extended Provisions
  6. Families First Coronavirus Response Act (FFCRA)
  7. Miscellaneous Changes
  8. Quick Reference Chart
Tax Procedures (2020) 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
The 30,000-Foot View: Taxes for Businesses (2020) 1

Course Topics

  1. Income Tax
  2. Other Taxes
  3. Additional Considerations
The Vacation Home (2020) 2

Course Topics

  1. Classification
  2. Rental Income and Deductions
  3. Other Limitations
Working from Home: The Home Office Deduction (2020) 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 Income Taxes
Accounting for Intangible Assets and Other Capitalization Issues
Accounting for Inventories
Accounting for Investments
Accounting for Leases
Accounting for Pensions and Compensated Absences
Adjustments to Income Tax Liability: Credits, Alternative Minimum Tax, FICA (2020)
Audit Evidence: Applications
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Auditing from 30,000 Feet
Business Information Systems
CIA Ethics
CMA Ethics
Calculating Tax Liability for C Corporations (2020)
Choosing the Best Entity for a New Business (2020)
Compilation of Financial Statements -- Clarified Standards
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (2020)
Corporate: S Corporation Formation and Operation (2020)
Corporate: Taxable Income (2020)
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 (2020)
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2020)
Ethics for CMAs
Ethics in Tax Practice
Ethics in Tax Practice (2020)
Financial Accounting for Tax Practitioners (2020)
Financial Statement Audit Reports
Financial Statements: Disclosures
Firm's Capital Structure
Firm's Cost of Capital and Short-Term Financing
Florida CPA Ethics
Governmental Accounting: Concepts and the CAFR
High-Income Employees: Highly Compensated Employees Hot Spots (2020)
Hot Spots for Retirees: Retired Individuals (2020)
Hot Topics for Landlords: Residential Property Investors (2020)
Individual: Above-the-Line Deductions and Losses (2020)
Individual: Accounting Methods, Filing Status, and Dependency Status (2020)
Individual: Business Expenses/Losses (2020)
Individual: Exclusions from GI (2020)
Individual: Gross Income (2020)
Individual: Itemized Deductions (2020)
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: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Introduction to Financial Statement Analysis
Introduction to Report of Foreign Bank and Financial Accounts (FBAR) and Multinational Transactions (2020)
Landlord and Tenant
Lessons for the Accountant from Frauds Related to Misappropriation of Assets
Lessons for the Tax Preparer (2020)
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 Financial Statement Audit Reports (Effective for Audits of Financial Statements for Periods Ending on or after 12/15/2021)
New York CPA Ethics – General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Partnership Basics: Basis and Allocation of Income and Loss (2020)
Paycheck Protection Program Loan Forgiveness
Payroll (2020)
Practice before the IRS (2020)
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 (2020)
Property Transactions: Character and Recognition for Property Sales and Exchange (2020)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2020)
Reporting Income from Debt Cancellation (2020)
Reporting Issues: Topics for the Independent Auditor
Revenue from Contracts with Customers
Schedule C Hot Spots: Sole Proprietors (2020)
Section 179 Deductions (2020)
Section 199A: Qualified Business Income Deduction (2020)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2020)
Staying Current with Tax Laws: Federal Tax Update (2020)
Tax Procedures (2020)
The 30,000-Foot View: Taxes for Businesses (2020)
The Auditor's Consideration of Fraud
The Effect of the COVID-19 Pandemic on Financial Reporting
The Vacation Home (2020)
Valuing Inventory to Avoid Poor Pricing Decisions
Working from Home: The Home Office Deduction (2020)