Online CPE Courses for CPAs

Increasing globalization with related regulations continues to put pressure on accounting authorities to move towards a common global accounting framework – The International Financial Reporting Standards (commonly called IFRS Standards or just IFRS). IFRS Standards is becoming the global standard used by many public companies for the preparation of financial statements. IFRS Standards has replaced many national accounting standards around the world. Currently, over 140 jurisdictions have successfully adopted IFRS Standards. Although public companies in the U.S. are required to apply US GAAP, the SEC continues to explore whether, and if so, when and how to incorporate IFRS Standards into the U.S. financial reporting system. Being financially bilingual in the U.S. is important. This course is designed to identify the significant differences, by accounting area, between US GAAP and IFRS Standards. It discusses key topics, such as conceptual framework and financial statement presentation, revenue recognition, le

Field of Study : Accounting

CPE Credits : 5.5

This course covers everything business people and managers need to know about accounting and finance. It is directed toward the businessperson who must have financial and accounting knowledge but has little formal training in finance or accounting. This could include a newly promoted middle manager or a marketing manager of a small company. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the limited ideas about financing. The goal of the course is to provide a working knowledge of the fundamentals of finance and accounting that can be applied, regardless of the firm size, in the real world. It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.

Field of Study : Accounting

CPE Credits : 15.0

The objective of this course is to inform the reader of  the accounting and financial reporting issues related to the receipt and forgiveness of loans received under the Paycheck Protection Program (PPP), including 2021 first- and second-draw loans.

Topics include: Understanding the basic rules for PPP loans;  a review of how PPP loans should be accounted for under GAAP; accounting for the treatment of PPP loans as debt; how to account for debt issuance costs; accounting for forgiveness of debt; presentation of eligible expenses; presentation of PPP loan transactions on the statement of cash flows;  disclosures required for PPP loans; accounting for advances received under the Economic Injury Disaster Loan (EIDL); accounting for PPP loans as grants; CPA independence issues when there is involvement in PPP loan transactions;  accountant and auditor reporting issues and use of an emphasis-of-matter paragraph in reports; and more.

Field of Study : Accounting

CPE Credits : 2.0

A company’s financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have a dramatic impact on a company’s financial statements. This course provides a comprehensive overview of the accounting treatments and disclosure requirements pertaining to accounting changes and error corrections as stipulated in ASC 250 Accounting Changes and Error Corrections. It discusses the different types of accounting changes and error corrections and the related reporting implications within an entity’s financial statements. Specifically, it includes excerpts from and references to ASC 250, interpretive guidance, and examples. It also provides insights from the Securities and Exchange Commission (SEC) staff.

Field of Study : Accounting

CPE Credits : 3.0

The objective of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements,  the new standard on the allowance for credit losses, post-implementation issues involving the new lease standard, discussion of accounting and financial reporting issues in the post-COVID-19 economy including impact of high inflation and interest rates, accounting and disclosures for 2024 issues related to the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax, newly issued accounting standards updates (ASUs), and more.

Field of Study : Accounting

CPE Credits : 16.0

A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. The derivatives and hedging guidance codified in ASC 815, Derivative Instruments and Hedging Activities is considered as one of the challenging areas in GAAP due to its extensiveness and complexity. This course provides an accountant-friendly overview of derivative instruments and hedge accounting. It discusses derivatives, including the definition of a derivative, scope exceptions to ASC 815, types of risks, accounting requirements, and guidance on embedded derivatives. It addresses the requirements for applying hedge accounting and the specific requirements for fair value hedges, cash flow hedges, and ne

Field of Study : Accounting

CPE Credits : 3.0

Earnings per share (EPS) is a popular and useful measure of a company’s profit performance. Companies with publicly held common stock or potential common stock must disclose their EPS information. EPS tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosure requirements associated with EPS as stipulated in ASC 260 Earnings Per Share. It includes excerpts from and references to ASC 260, and interpretive guidance. It also provides examples to illustrate the application. Finally, it includes insights from the Securities and Exchange Commission staff.

Field of Study : Accounting

CPE Credits : 3.0

In today’s modern economy, the growth of foreign operations is continuing upward and the number of companies with foreign operations has expanded. For example, a company often operates in different economic and currency environments to stay competitive in the global marketplace. Thus, it must have a process for reporting foreign currency balances to address several financial reporting issues, such as determining functional currencies, accounting for foreign currency transactions, and translating its foreign entity’s financial statements. ASC 830 Foreign Currency Matters provides guidance for transactions denominated in a foreign currency, and for operations undertaken in a foreign currency environment. This course covers key aspects of the guidance and includes specific examples to illustrate its application. Relevant references to and excerpts from ASC 830 are discussed throughout the course.

Field of Study : Accounting

CPE Credits : 3.0

Accounting for income taxes is one of the more challenging topics of financial accounting. Corporations must file income tax return following the guidelines developed by the IRS. Because GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. Hence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS. Those differences produce a complex accounting standard. This course is designed to help you navigate the complexities of this topic. It covers the accounting and financial reporting requirements for income taxes discussed in ASC 740 Income Taxes. It addresses the basic principles such as the asset and liability method, assessment for uncertain tax positions, and the effect of temporary differences. It explains the process of accounting for income taxes, including valuation allowance, asset acquisition, intraperiod allocations, and interim reporting. It describes presentation and disclosure requirements

Field of Study : Accounting

CPE Credits : 6.0

Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting and reporting requirements for investment securities and includes specific examples to illustrate the application. Key aspects of debt securities, such as classification, purchases, transfers, impairments, and presentation and disclosure, are addressed. The course also discusses how to account for equity securities and the impairment of investments. Finally, the course explains when to use the equity method and how to apply the equity method.

Field of Study : Accounting

CPE Credits : 4.0

In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, Leases (ASC 842) providing new requirements of financial accounting and reporting for lessees and lessors. This new standard represents the first comprehensive overhaul of lease accounting since FAS 13 was issued in 1976. The new guidance will affect entities across all industries because most companies enter into contracts that contain leases to support their business operations. Lessees will likely see the most significant changes as they are required to recognize substantially all leases on their balance sheets with a corresponding right-of-use asset. While lessor accounting remains similar to previous guidance in most respects, there are some important changes. For example, certain principles of the lessor model are updated to align with changes to the lessee model and the new revenue recognition standard (ASC 606). The new lease guidance introduces significant changes to lease accounting, s

Field of Study : Accounting

CPE Credits : 7.0

A primer on the basic theoretical concepts and the practical procedures of financial record keeping and reporting, and the use of financial and cost data in managerial decision making. It provides an understanding and working knowledge of the fundamentals of financial and managerial accounting that can be put to practical application in day-to-day jobs of managers. It also concentrates on providing a working vocabulary for communication. Topics include accounting principles and reporting trends, accounting conventions and systems, interpretation and analysis of financial statements; cash flow statement; break-even analysis; activity-based costing (ABC); responsibility accounting; budget for profit planning; short-term and long-term investment decision making. A list of computer software for accounting, ABC, and budgeting is presented.

Field of Study : Accounting

CPE Credits : 8.0

The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting and postretirement benefits. ASC 715 Compensation-Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 960 Plan Accounting-Defined Benefit Pension Plans and ASC 962 Plan Accounting-Defined Contribution Pension Plans address the plan accounting standards for defined benefit plans and defined contribution plans respectively. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard. This course is designed to help you navigate the complexities of this standard. It begins with an overview of the pension system in the U.S. discussing the nature of pension plans, plan participants’ activities, the classification of pension plans, and types of pension plans and their characteristics. It addresses the significance of pension federal laws, including the Employee

Field of Study : Accounting

CPE Credits : 7.0

The purpose of this course is to review the changes made to lease accounting by ASU 2016-02, Leases, (as further amended by ASU 2018-01, Land Easement- Practical Expedient for Transition to Topic 842, and numerous other amendments), and to establish the principles that lessees and lessors shall apply to report useful information to users of financial statements about the amount, timing, and uncertainty of cash flows arising from a lease.  Topics include a review of the new rules for lessees and lessors, the types of leases, how to account for the balance sheet, income statement and cash flows statement impacts of different types of leases, the implementation requirements, and more.

This course also addresses newly issued ASU 2023-01, Leases (Topic 842)- Common Control Arrangements, addressing the application of the lease standard to common control arrangements.

Field of Study : Accounting

CPE Credits : 4.0

his course is a one-stop problem-solver for today’s busy accounting executive. The course is a working guide to help you quickly pinpoint in the complex world of business. – What to look for – What to do – What to watch out for – How to do it You’ll find ratios, formulas, guidelines, and rules of thumb to help analyze and evaluate any business-related problem. Throughout, you’ll find this course practical, quick, and useful. Chapters 1, 2, and 3 take you through accounting principles and guidelines for evaluating a company’s financial health. You will have an increased understanding of various financial statements and their implications. You will be exposed to Corporate Responsibility Law, better known as the Sarbanes-Oxley (SOX) Act. You’ll learn techniques for analyzing another company’s financial position should you wish to invest, extend credit, or compare. You will also learn how to improve a company’s corporate profitability and shareholder value. We present internal managerial accounting applications t

Field of Study : Accounting

CPE Credits : 16.0

Accounting is evolving. The accounting function has been transformed from information supplier to strategic contributor, and there is a growing pressure to deliver higher quality management data. Organizations now expect the accounting department to be a central resource for critical business information used in the decision-making process across the organization. Many leading accounting departments have implemented a robust infrastructure to address powerful external forces, such as globalization and increased regulation requirements, and to cope with the internal pressure from stakeholders. This course discusses the trends in the market, and will share meaningful insights, tips, techniques, and best practices that help the professionals take an innovative approach to reducing the closing cycle requirements. It can be used as a roadmap to build a modern and strategic financial close that meets regulatory requirements, manages the challenges of data quality, increases efficiency, improves transparency and del

Field of Study : Accounting

CPE Credits : 5.0

Accounts payable is changing. Increased competition resulting from an emerging global market has underscored the intense need for attention on the accounts payable teams. The realm of accounts payable, no longer a simple invoice/payment processing center, is evolving. To move the Accounts Payable departments beyond a back-office operation to a contributor to the company’s bottom line, accounts payable leaders must take a more strategic and holistic approach to a successful transformation. This course can be used by accounting professionals who are seeking to improve their operations and results. Upon completion of this course, you will be able to: 1) describe the accounts payable operations; from the workflow and accounting concepts to proper closing 2) recognize signs of potentially fraudulent behavior 3) implement controls to mitigate risk 3) prepare for the audit 4) identify trends and new methods 5) develop accounts payable analytics and performance metrics.

Field of Study : Accounting

CPE Credits : 5.0

This course examines best practices in accounts receivable management. Accounts receivable management is associated with both credit and collections. These important functional areas work with sales as well as treasury and bank vendors to ensure the maximum realization of cash from sales revenue. This course explores each functional area, starting with the sales function, and the best practices that relate to accounts receivable management. Credit and collections will each be discussed followed by accounts receivable management administrative best practices, which will include portfolio review, internal controls and payment application. Banking best practices as they relate to accounts receivable management will be explored last.

Field of Study : Accounting

CPE Credits : 2.5

A series of recent business failures and corporate scandals where employees, investors, and other stakeholders suffered tremendous loss have made the world aware of the importance of proper recording of transactions and transaction analysis. If a company’s financial statements provide important insights into its financial health, such as financial position, growth potential, and profitability, the transactions must be analyzed and recorded in the accounts following generally accepted accounting principles.

Analysis and Uses of Financial Statements is designed for interested parties who must understand how to read, interpret, and analyze financial statements. This course describes in clear, concise, and understandable language the intricacies of financial statements, and their use by investors, creditors, analysts, and other interested parties. This course can enhance your chance for success in business and investing; by enabling you to profit from the knowledge, insights, and perceptions of professionals who use financial statement analysis tools and techniques on a day-to-day basis. Realistic examples, real-life cases, and illustrations of financial statement analysis are widely used in this course to make the subject matter crystal clear. That is the major objective of this course.

Field of Study : Accounting

CPE Credits : 10.0

This course focuses on an analysis of the corporate annual report. It helps you interpret and understand its components, including the financial statements, footnotes, review of operations, auditor’s report, supplementary schedules, management discussion and analysis (MD&A), and  Management’s Report On Internal Control Over Financial Reporting. It touches upon how the Sarbanes-Oxley 404 reporting differs from traditional reporting.  The course also teaches you how to calculate and analyze financial ratios and cash flows.

Field of Study : Accounting

CPE Credits : 4.0

Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The course is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include strategic cost management, analysis of costs; break-even and contribution analysis; cost behavior analysis; activity-based costing (ABC); responsibility accounting and corporate balanced scorecard (CBS); budget for profit planning; short-term decisions; capital budgeting.

Field of Study : Accounting

CPE Credits : 9.0

Assets can compose a significant amount of the total assets in many companies. For example, fixed assets usually account for 35-50% of Fortune 500 companies’ total assets and represent the majority of capital investments for most companies. These assets are necessary for companies to operate, and, in many cases, the efficient use of these assets determines the amount of profit that companies will earn. Assets: Reporting, Protecting, and Analyzing is designed to address the key accounting principles and concepts of assets and share meaningful insights and techniques that help accounting professionals build a solid foundation to achieve greater efficiency. To maximize efficiency, accountants must answer the following questions: * What are the basic accounting rules and requirements for recording, reporting, and disclosing assets? * How do I properly account for intangible assets and assess goodwill? * What are the key differences between IFRS and GAAP affecting the reporting of assets? * What are the top fixed

Field of Study : Accounting

CPE Credits : 7.0

The objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPA’s Accounting and Review Services Committee (ARSC), and to address practice issues related to compilation and review engagements. The first section of this course consists of an overview of SSARS No. 21, as amended by SSARS No. 22 through 25, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. The remainder of the course consists of practice issues in compilation and review engagements. Topics include a discussion of an accountant’s responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountant’s liability in compilation and review engagements, saving time in engagements, ethics and independence i

Field of Study : Auditing

CPE Credits : 20.0

The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-141. Topics include an overview of the new auditor’s report found in SAS No. 134’s AU-C 700A, including the new report’s format, positioning of sections within the report, title, headings, and expanded language; amendments made to various reporting standards by SAS No. 135; a review of THE new ERISA plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA-plan auditor’s report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly a limited-scope audit) and the auditor’s report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements; changes made by SAS No. 137 to the auditor’s procedures and reporting on other information, changes made to the definition of materiality by SAS No. 138, changes made to special reports by SAS No, 139, and amendments made by SA

Field of Study : Auditing

CPE Credits : 10.0

The objective of this course is to address the new auditing standards issued by the Auditing Standards Board as SAS Nos. 142-145. The first segment of the course addresses SAS No. 142’s expanded guidance on what comprises audit evidence in a financial statement audit. Topics include: evaluating audit evidence; testing audit evidence; relevance and reliability of audit evidence including its source; susceptibility to management bias; corroborative or contradictory information; evaluating whether information is sufficiently precise and detailed for the auditor’s purposes; and use of automated tools and techniques. The second segment is a review of SAS No. 143’s guidance on accounting estimates including the degree of estimation uncertainty; risk assessment procedures related to accounting estimates; identifying and assessing the risks of material misstatement including responses to the assessment; indicators of possible management bias, and more. The third segment consists of a review of SAS No. 144’s changes t

Field of Study : Auditing

CPE Credits : 4

This course details the many questions connected with auditing. It provides guidance to auditors in rendering services to their varied clients with a practical “how-to” audit approach. It incorporates and reflects up-to-date guidance from the PCAOB (public companies audits), the AICPA (nonpublic entity audits), and the GAO (Yellow Book audits). For example, it focuses on the principles of independence, audit risk, fraud risk factors, and audit documentation that will establish a foundation for the credibility of an auditors’ work. It also includes requirements and considerations related to performing an integrated audit. It highlights the key procedures that require external auditors to attest to management’s disclosures regarding the effectiveness of its internal control, such as the use of top-down approach, the test of controls, and evaluation and communication of deficiencies.

Field of Study : Auditing

CPE Credits : 8.0

The purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services- 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services- 2018, and SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. This course fulfills the California requirement for 8 hours of preparation engagement.

Field of Study : Auditing

CPE Credits : 12.0

The objective of this course is to address the latest developments affecting 2023 and 2024 audit engagements.

Topics include: addressing the auditor’s consideration of the business and economic environment in which the client operates; accounting and auditing engagement issues during post-COVID-19 including the impact of the pandemic on an entity’s ability to continue as a going-concern;  client and employee fraud;  specific accounting risks for auditors to consider;  limiting auditor’s liability; key audit focus areas during volatile times; lessons from litigation; efficiency engagements to reduce auditor time; various practice issues related to audits; dealing with DOL audits of employee benefit plans; and more.

Additionally, in this course, auditors will learn about auditing estimates, obtaining audit evidence,  changes made to the auditor’s understanding of the entity and its environment, risk assessment procedures, using the work of specialists as audit evidence, changes to compliance audits, and more. These changes are found in newly issued SAS Nos. 142-149.

The course focuses on recalling, recognizing and identifying rules related to auditing standards including new developments pertaining to those standards.

 This course uses materials entitled, Auditing Developments-2024, authored by Steven C. Fustolo, CPA.

Field of Study : Auditing

CPE Credits : 16.0

An asset is an item of economic value expected to yield a benefit to the owing entity in future periods. To provide information about liquidity, assets are divided into current and noncurrent assets on the balance sheet. A current asset, such as cash, account receivable, and prepaid expenses, is expected to be consumed within one year, while noncurrent assets, such as long-term investments, property, plant and equipment, and intangible assets, are to be consumed in more than one year. This course discusses generally accepted accounting principles (GAAP) for reporting both current and noncurrent assets on the balance sheet. The course is designed to help you navigate common asset accounts with specific examples to illustrate the application.

Field of Study : Accounting

CPE Credits : 5.0

A liability is a legal debt or obligation that arises during business operations. A current liability, such as accounts payable, is payable within one year. A noncurrent liability, such as bonds payable, long-term loan, and finance lease, is an obligation that is due in over a year. This course discusses generally accepted accounting principles (GAAP) for reporting both current and noncurrent liabilities on the balance sheet.

Field of Study : Accounting

CPE Credits : 5.0

Stockholders’ equity represents the cumulative net contributions by stockholders plus accumulated earnings less dividends. Stockholders’ equity is synonymous with net worth, or net assets (assets less liabilities). This course discusses generally accepted accounting principles (GAAP) for reporting stockholder’s equity on the balance sheet. It addresses many of the possible actions, such as issuance of preferred and common stock, treasury stock, dividends, retained earnings appropriations, stock splits, and stock warrants. The course is designed to help you navigate components of stockholders’ equity with specific examples to illustrate the application.

Field of Study : Accounting

CPE Credits : 3.0

Blockchain technology opens the door to revolutionary possibilities. It combines the power of the Internet with the security of cryptography to offer, for example, cheaper and faster payment options than those offered by traditional financial services businesses, without a trusted third party. It is important to first understand how blockchains work before it becomes clear what they can offer to accounting and auditing. As adoption becomes more widespread, accountants and auditors should be getting on board. This course explains block chain fundamentals and how this technology will enhance many of the core businesses of the accounting and auditing profession.

Field of Study : Accounting

CPE Credits : 5.0

The accountant is frequently called upon to advise management of the impact of proposed combinations, as well as to prepare consolidated financial statements for completed transactions. Knowledge of the emerging accounting rules in this area is critical in supporting both functions. This course explains the characteristics of a business and identifies transactions required the application of business combination accounting, which refers to acquisition method in ASC 805, Business Combinations. This course also explains how to apply the consolidation guidance in ASC 810, Consolidation.

Field of Study : Accounting

CPE Credits : 4.0

In the changing business landscape where volatility, uncertainty, risk, and disruption are becoming more prevalent, the role of the CFO has undergone an evolution. CFOs continue to be stretched and scrutinized. In addition to financial reporting, planning and analysis, CEOs and boards expect the CFO to contribute to the major decisions, such as growth strategy, risk management strategy, and investment strategy. This course is designed to help CFOs navigate these issues. It is divided into seven parts, which provide guidance to the issues faced by the CFO and the finance and accounting functions.

Field of Study : Accounting

CPE Credits : 16.0

This course is comprised of 6 videos. It begins by discussing the concept of classification and its important role on the financial statements, and then moves into coverage of the company’s two primary forms of financing: debt and equity. The financial statements and the footnotes of the companies featured in this course include General Motors, Volkswagen (an IFRS user), Amazon, Home Depot and Panera.

Field of Study : Accounting

CPE Credits : 4.0

Climate-change and sustainability are topics that are increasingly on the minds of investors and other stakeholders. Companies are increasingly subject to nonfinancial reporting requirements relating to environmental, social and governance factors. For example, sustainability reporting requirements are increasingly impacting the investment and lending activities of global financial institutions. Investors now expect businesses to frame decisions in terms of environmental, social, and human impact for the long-term, rather than on short-term gains such as next quarter’s earnings report. This course reviews the prevailing sustainability reporting and the nonfinancial reporting frameworks.

This course also reviews the accounting for climate‑change risks under U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). While these Standards do not cover climate‑change risks and other emerging risks explicitly, they do address issues that relate to them. This course reviews the application of those Standards and the related guidance on materiality to climate and other emerging risks.

Field of Study : Accounting

CPE Credits : 3.0

Today’s controllers are facing a complex and constantly changing business environment, pressuring their accounting departments to provide timely, accurate, and reliable information in a more efficient manner. The controller’s office is increasingly viewed as a business asset. Despite the uncertainty of the future, organizations look to the controller to provide clear insights using historical and forward-looking data.

This course will present recent research relevant to today’s controllers, describing the role of the controller in detail.  He/she is at the center of the corporate universe due to the organizations’ need to capture, manage and leverage accounting and business data to enhance their performance in a competitive market. Dramatic changes in the business environment, such as increased globalization, changes in reporting requirements, rapid technological advancement, and the long-term impact of capital expenditures, have driven businesses to reevaluate the controller’s role. Most organizations now expect the controller’s office to be a central resource for critical business information to help drive strategic and critical decisions from the C-suite as well as across all operations.

Field of Study : Accounting

CPE Credits : 15.0

Cost Management: Accounting and Control covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. Emphasis is placed on how to manage costs strategically in order to be globally competitive. The course is designed for managers and entrepreneurs who seek continuous improvement (CI) strategies. Topics include analysis of costs; job order and process costing; break-even and contribution analysis; activity-based costing (ABC); balanced scorecard, cost allocation; responsibility accounting; budget for profit planning; short-term decisions; capital budgeting; quality costs and total quality management (TQM); inventory management and just in time (JIT).

Field of Study : Accounting

CPE Credits : 13.0

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012. ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013. Both cases involve financial statement fraud, auditor deception and some lessons to be learned.

Field of Study : Auditing

CPE Credits : 1.0

This course is comprised of 5 videos, focusing on how companies manage and account for the primary current assets: accounts receivable, inventory and some investments. It also provides a broad discussion of the general ways in which assets are depicted on the financial statements. The financial statements and the footnotes of the companies featured in this course include Caterpillar Financial, Caterpillar Manufacturing, John Deere, Nordstrom, Yahoo, Barnes & Noble, and Amazon.

Field of Study : Accounting

CPE Credits : 2.5

The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating, and outlining rules related to new and proposed pronouncements.

The course also includes a discussion of accounting and financial reporting issues – post-COVID, the Employee Retention Credit (ERC) including the accounting for the IRS ERC withdrawal program, and the Pass-Through Entity (PTE) Tax.

Field of Study : Accounting

CPE Credits : 16.0

This course is comprised of 3 videos, covering investments in equity securities (including mark-to-market accounting, equity method and consolidations); property, plant and equipment; and intangible assets. The financial statements and the footnotes of the companies featured in this course include Walt Disney, 3M and Yahoo

Field of Study : Accounting

CPE Credits : 2.0

Numerous FASB Standards have been issued requiring certain items to be measured and reported at “fair value” on the Balance Sheet. Prior to the release of ASC 820 Fair Value Measurements and Disclosures (formerly known as SFAS 157), the concept of “fair value” had never been formally defined in U.S. accounting literature. Since its issuance in September 2006, ASC 820 has become one the most controversial accounting standards ever released.

This course provides a conceptual review of fair value accounting, as outlined in ASC 820 and other U.S. accounting standards. This course will also provide an overview of the authoritative guidance for auditing fair value measurements and disclosures, SAS No. 101.

Field of Study : Accounting

CPE Credits : 5.0

Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant.   

This course is designed to help you navigate the complexities of fair value measurements.  It covers the accounting and financial reporting requirements in ASC 820 Fair Value Measurement and ASC 825-10 Financial Instrument—Fair Value Option as well as insights into how to apply this guidance in practice. For example, it discusses the items for which fair value measurements are required or permitted, includes excerpts from, and references to, ASC 820 and ASC 825-10, and examples. It addresses the key concepts such as applying the fair value framework, identifying common valuation techniques, and determining eligibility for the fair value option. 

Field of Study : Accounting

CPE Credits : 5.0

The purpose of this course is to inform the reader of the various changes affecting accounting, compilation and review, and auditing engagements as well as a review and recall of existing standards.  Topics include a summary of newly issued FASB statements, new statements issued by the Auditing Standards Board, changes in compilation and review, current and pending developments, practice issues, and more.

Field of Study : Accounting, Auditing

CPE Credits : 24.0

A series of corporate scandals where employees, investors, and other stakeholders suffered tremendous loss have made the world aware of the severity of financial statement fraud. It is a global scourge that harms the reputations of all industries and costs trillions of dollars in worldwide damages each year. Fraud is a persistent fact of business life. The risks of fraud are only increasing fueled by changes in corporate culture, competitive markets, and periods of economic difficulty. Effective fraud prevention and detection begin with awareness. The goal of this course is to enhance professionals’ abilities to recognize the fraudulent activities and develop strategies to deter the misconduct. This course 1) reviews the basic financial reporting principles; 2) identifies the common shenanigans demonstrated with a series of real-life cases; 3) discusses the motivations and opportunities driving fraudsters and types of companies likely to “cook the books”; 4) recognizes symptoms of deceptive accounting practic

Field of Study : Auditing

CPE Credits : 4.0

This course is designed to help professions better prepare for these questions by examining two infamous corporate scandals: 1) The Retail Empire: Crazy Eddie, and 2) The King of Cross-Sell: Wells Fargo. It details how Crazy Eddie applied various techniques to “cook the books” and deceive auditors. It explains how Wells Fargo employees engaged different types of sales practice misconduct to meet unrealistic sales targets. It also reviews the factors that led to the end of Crazy Eddie and Wells Fargo’s widespread customer abuses. Moreover, it discusses lessons learned from both cases that can result in improved audit processes. It identifies specific mistakes made by Crazy Eddie’s auditors and discussed what the auditors should have done. It also describes how internal auditors can help prevent the unethical practice from snowballing in Wells Fargo. Finally, it includes sample audit programs to provide insights into both financial and corporate culture audits.

Field of Study : Auditing

CPE Credits : 6.0

Technological advances change how we live, work, and relate to one another. Remote presence and the interconnectivity of people, devices, and organizations open a whole new playing field of vulnerabilities and access points that cybercriminals can exploit. Cyber threats have evolved from unsophisticated attackers to state-sponsored criminals. Fast-evolving and multi-dimensional threats exist across all industries and organized crime is becoming increasingly sophisticated in its use of technology to commit fraud. As a result, security incidents continue to rise and will continue to be a top-of-mind item for individuals, businesses, governments, and industry regulators as the number of high-profile attacks increases. Staying aware of cyber security trends is critical to crime prevention efforts and it also helps in the creation of tools and strategies to combat cyberattacks. This course explains how the evolution of technology has transformed society and changed the face of computer and Internet fraud. It ident

Field of Study : Auditing - Fraud

CPE Credits : 7.0

This course is designed to help small businesses understand the need for internal controls and develop simple systems to protect businesses against employee fraud schemes. It focuses on common methods of fraud, behavioral and transactional red flags, and control design principles for small businesses. It provides practical recommendations to help small businesses prevent and detect fraud in this unique environment. For example, it offers suggestions for how to overcome the lack of segregation of duties that is often present in small businesses. It discusses how to promote ethical culture through the appropriate tone at the top and code of conduct. It also identifies ways to retain ethical and qualified employees. Finally, it includes checklists to help small businesses assess and strengthen the internal controls in high-risk areas of fraud, such as cash receipts, purchasing & payables, and payroll.

Field of Study : Auditing

CPE Credits : 5.0

Organizations need an established internal audit function, operating in full compliance with accounting and regulatory standards. They need a group that is already well equipped to meet the challenge of good governance and transparency of internal control effectiveness and efficiency. This course incorporates and discusses up-to-date guidance from the IIA and the 2013 COSO Framework. It not only addresses the theoretical principles of the internal auditing but it also provides readers with the practical guidance they need to assume a role in the internal audit function in their organizations. It addresses the nature and significance of internal auditing by examining its purpose, scope, and transformation. It focuses on the key internal auditing concepts, such as the risk-based auditing approach, internal audit process, and the Three Lines of Defense Model. It also discusses how internal auditors play a value-added role with respect to the Sarbanes-Oxley Act Section 404 certification process. In addition, this

Field of Study : Auditing

CPE Credits : 7.0

Enron’s bankruptcy represented the collapse of the seventh largest company in the U.S. with over $100 billion in gross revenue. The name Enron has become synonymous with lies, greed, and corruption. Senior executives engaged in wide-ranging deceptive accounting practices to defraud the investing public by materially inflating the company’s earnings and hiding debt. The downfall of Enron is a complex story. This course is divided into three sections. Chapter 1 discusses how the company grew from humble beginnings to become a leading energy trader and supplier. Chapter 2 identifies key players and a series of events that eventually led to the bankruptcy of the company. It explains the fraudulent scheme involving widespread abuse of GAAP such as fair value accounting and off-balance sheet financings. It also analyzes warning signs that started showing up in the financial statements. Chapter 3 discusses the role of corporate culture, corporate governance, and Arthur Andersen in Enron’s collapse. It examines the c

Field of Study : Auditing - Fraud

CPE Credits : 5.0

The full disclosure principle, one of the major accounting principles, requires that information provided in financial statements be sufficiently complete to avoid misleading users of the reports by omitting significant facts of information. The full disclosure principle also refers to revealing information that would be useful in the decision-making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.

Field of Study : Accounting

CPE Credits : 2.5

This course is divided into two sections. The purpose of Section I is to review unusual reporting and disclosure issues that develop in practice including questions such as how to disclose life insurance, leases, catastrophes, agreements not to compete, and investments. Section II deals with how to disclose and present tax-basis financial statements. Most of the course is presented in a Q&A format.

Field of Study : Accounting

CPE Credits : 16.0

This course on accounting for governmental entities is intended to be used by anyone who would like to gain knowledge of accounting and financial reporting currently recommended for state and local governmental units. The course provides an overview of (1) the fundamental concepts underlying state and local governmental accounting and reporting, (2) the importance of budgetary accounting in government, and (3) the recognition rules and journal entries related to governmental financing. It also describes (1) the accounts and journal entries related to transactions specific to governmental entities, (2) the process of defining the governmental reporting entity, (3) the components of the comprehensive annual financial report (CAFR), (4) the reporting requirements for government- wide and fund-based financial statements, and (5) other required information in the CAFR.

Field of Study : Accounting (Governmental)

CPE Credits : 8.0

Governmental accounting is different from commercial accounting. Governmental entities use a fund-based accounting system in which some of the funds use a modified-accrual accounting method as opposed to the accrual method used by commercial entities. Also, the financial statements of governmental entities have a foundation in the individual funds but aggregate to a government-wide level.

Upon completion of this course, you will be able to apply the general principles underlying the government accounting standards, demonstrate the basis of accounting used by governments and how fund accounting is used to report the difference programs and activities of the government. You will also be able to identify the financial statements, disclosures, and supplementary information typically reported in the Comprehensive Annual Financial Report. Sample statements are provided to enhance your knowledge of the relationships between the statements.

Field of Study : Accounting - Government

CPE Credits : 5.0

Across the globe, government entities are facing increasing demands and heightened expectations from public officials, legislators, and citizens. They demand to know whether government funds are handled properly and whether government programs and services are achieving the purposes for which they were authorized and funded. Governmental audits provide means of access to the performance of those entrusted with public resources. It reinforces the expectation that government entities and officials will carry out their functions effectively, efficiently, ethically and in accordance with the applicable laws and regulations.

Independent assessment of government accountability, risk management, and internal control is increasingly reliant on well-mandated and structured audit activities comprising competent auditors. Generally accepted government auditing standards (GAGAS) establish a framework for performing high-quality audit work with integrity, objectivity and independence. These standards provide the foundation for auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process.

This course focuses on auditing practices in a government environment. It begins with an overview of government structure since the effectiveness of audit function is affected by unique public sector characteristics (e.g. operations, stakeholders, accounting principles). It describes the features of governmental audits and explains why governmental auditing is critical and how it strengthens governance. This course also addresses the application of GAGAS and the standards that establish a foundation for the credibility of auditors’ work. It is designed to help you navigate the complexities of the standards and prepare you to excel in implementing the 2024 Yellow Book with many examples to illustrate the application.

Upon completion of this course, you will have a good understanding of the audit function in government. For example, you will be able to apply ethical principles, independence standards, and quality management requirements to all GAGAS engagements. You will enhance your capability and skill level by incorporating your AICPA knowledge for financial audits, attestation engagements, and reviews of financial statements with the additional GAGAS requirements. Finally, you will be able to carry out performance audits, and prepare a report that improves the programs and activities of the audited entity by providing relevant recommendations.

Field of Study : Auditing - Government

CPE Credits : 12.0

The Standards for Internal Control in the Federal Government, known as the “Green Book,” sets the requirements for an effective internal control system for federal agencies. This course covers the control environment, as discussed within the GAO Green Book. The control environment is the foundation for a system of internal controls, providing the discipline and structure needed to help an entity reach its objectives. It is the control consciousness of an organization that reflects management’s commitment to internal control. Management of any governmental agency should create and maintain a favorable control environment to achieve the organization’s objectives.

Field of Study : Auditing - Government

CPE Credits : 4.0

Standards for Internal Control in the Federal Government, known as the “Green Book,” sets the standards for an effective internal control system for federal agencies. This course covers the risk assessment and control activities, as discussed within the GAO Green Book. Management of any governmental agency should assess the risks facing its organization as it seeks to achieve the organization’s objectives. This assessment will provide the basis for developing appropriate risk responses. Control activities are the actions management establishes through policies and procedures to achieve objectives and respond to risks, which includes actions to address risks associated with the entity’s information system.

Field of Study : Auditing - Governmental

CPE Credits : 5.0

Standards for Internal Control in the Federal Government, known as the “Green Book,” sets the standards for an effective internal control system for federal agencies. This course covers the effective information, communication system, and monitoring of the government internal control framework, as discussed within the GAO Green Book. Effective information and communication systems are a key component of an effective system of internal controls. Effective internal control monitoring assesses the effectiveness of control performance over time and promptly resolves identified weaknesses. These ongoing control evaluations, and corrective actions, are necessary to achieve objectives because they help ensure an effective system of internal controls is in place and operating effectively to mitigate any risks. Together, information, communication, and monitoring support the functioning of the other key components: the control environment, risk assessment, and control activities.

Field of Study : Auditing - Governmental

CPE Credits : 3.0

Fraud is a heavy economic and moral burden on society, and it is a global problem that harms government and costs trillions of dollars in worldwide damages each year. Although the probability of fraud occurring may vary depending on the size and complexity of the operations and programs, opportunities to commit fraud are always present. To prevent and detect fraud, we must understand why people commit fraud, and identify the common type of government fraud, factors leading to government fraud, and the most frequent fraud detection approaches.

Field of Study : Auditing - Fraud

CPE Credits : 5.0

Generally accepted government auditing standards (GAGAS) provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality management, performance of the audit, and reporting.

The Governmental Auditing series of courses are separated into three categories:

Course One Fundamental Principles for Government Auditing

Course Two Performance Audits

Course Three Financial Audits and Attestation Engagements

This course (Course One) focuses on the use and application of GAGAS and the principles that establish a foundation for the credibility of auditors’ work. This course also examines the changes set forth by the 2024 revision to GAGAS, which will eventually replace the current version (the 2018 Yellow Book). It is designed to help you navigate the complexities of the standards and prepare you to excel in implementing the 2024 Yellow Book.

Upon completion of this course, you will be able to apply ethical principles, independence standards, the use of professional judgment, competence, quality management, and peer review requirements to all GAGAS engagements that help improve government programs and operations.

Field of Study : Auditing - Government

CPE Credits : 5.0

Generally accepted government auditing standards (GAGAS) provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality management, performance of the audit, and reporting.

The Governmental Auditing series of courses are separated into three categories:

• Course One Fundamental Principles for Government Auditing
• Course Two Performance Audits
• Course Three Financial Audits and Attestation Engagements

Performance auditing promotes the delivery principle “value for money – public services should be provided economically and efficiently”. It is objective and systematic, applying structured and professionally adopted methodologies. It seeks to provide new knowledge, analysis or insights and, where appropriate, recommendations for improvement by examining the economy, the efficiency and the effectiveness of government programs.

This course (Course Two) covers the core disciplines of performance audits. It describes the features and requirements to provide a basis for good performance audit practices, along with examples to illustrate the application. For instance, it incorporates a flowchart for internal control considerations to assist in applying the requirements. It also includes samples of audit reports issued under GAGAS.

Upon completion of this course, you will be able to enhance the capability and skill level to carry out performance audits, and prepare a report that improves the programs and activities of the audited entity by providing relevant recommendations.

Field of Study : Auditing - Government

CPE Credits : 4.0

Generally accepted government auditing standards (GAGAS) provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality control, performance of the audit, and reporting.

The Governmental Auditing series of courses are separated into three categories:

Course One Fundamental Principles for Government Auditing
Course Two Performance Audits
Course Three Financial Audits, Attestation Engagements, and Reviews of Financial Statements

Auditors must follow both the respective AICPA standards and the additional GAGAS requirements in performing a Yellow Book financial audit, attestation engagement, or review of financial statements. By adhering to these standards, they can provide information used for oversight, accountability, transparency, and improvements of government programs and operations.

This course (Course Three) focuses on the additional GAGAS requirements for conducting and reporting financial audits, attestation engagements, and reviews of financial statements. It also contains the AICPA key principles to provide a basis for good financial audit practices, as well as guidance for attestation engagements and reviews of financial statements, and includes various examples to illustrate the application. Upon completion of this course, you will be able to enhance the capability and skill level by incorporating your AICPA knowledge for financial audits, attestation engagements, and reviews of financial statements with the additional GAGAS requirements.

Field of Study : Auditing - Government

CPE Credits : 4.0

This course defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. It illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of why earnings management is practiced, and common strategies used by companies. Throughout the video real-world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others.

Field of Study : Accounting

CPE Credits : 2.0

This course includes 10 videos that provide a thorough coverage of how to read and analyze financial statements as well as how the analysis can be organized to identify and assess a company’s value drivers. It begins with videos covering the balance sheet, income statement, statement of cash flows and the statement of shareholders’ equity. It then moves into the real world, focusing on Home Depot, its key performance measures, leading to a complete ratio analysis. Home Depot’s performance is then compared to that of Lowe’s Home Improvement in terms of the basic ratios, more much more importantly using an ROE-based model that highlights the companies’ value drivers.

Field of Study : Accounting

CPE Credits : 3.5

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB’s and FASB’s efforts towards achieving convergence in these areas of financial reporting.

Field of Study : Accounting

CPE Credits : 1.0

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

Field of Study : Accounting

CPE Credits : 2.0

International Financial Reporting Standards (“IFRS”) represents the international alternative to U.S. Generally Accepted Accounting Principles. Most of the world already communicates with investors and stakeholders about corporate financial performance in the language of IFRS. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible.

This course provides an introductory overview of International Financial Reporting Standards, including detailed discussions of the impact that adopting IFRS will have on businesses. This course also includes comprehensive reviews of the IASB structure and its standard-setting process, the basic framework that serves as the foundation for IFRS and the differences that exist between U.S. GAAP and IFRS.

Field of Study : Accounting

CPE Credits : 5.0

FRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 4 of the IFRS Learning Module series presents an overview of IAS 2 Inventories, the accounting standard for classifying and measuring inventories in IFRS financial statements. This module also discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

Field of Study : Accounting

CPE Credits : 2.0

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 1 of the IFRS Learning Module series provides a “deep dive” into the principles governing the presentation of financial statements under IFRS. This includes a review of the IASB’s Framework, which addresses the concepts underlying the information presented in IFRS financial statements. It also includes detailed discussions of the IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows.

Field of Study : Accounting

CPE Credits : 2.0

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 7 of the IFRS Learning Module series presents an overview of IAS 16 Property, Plant and Equipment, the accounting standard for classifying and measuring property, plant and equipment (also known as ‘fixed assets’) in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in fixed assets reporting.

Field of Study : Accounting

CPE Credits : 3.0

FRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.

Field of Study : Accounting

CPE Credits : 2.0

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as “subsequent events” under U.S. GAAP) and discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

Field of Study : Accounting

CPE Credits : 1.0

The objective of this course is to address the new revenue standard in ASC 606, Revenue from Contracts with Customers, and its related updates, and provide guidance to nonpublic (private) entities who   implemented the standard in 2020 and are continuing to experience post-implementation issues.

Topics include and overview of the new standard and its core principle, an analysis of each of the five steps required in the revenue model, selected issues encompassing principal versus agent considerations, dealing with warranties, bill-and-hold arrangements, and consignment transaction. The course also addresses how to account for contract costs, financial statement presentation of revenue-related accounts, disclosures, and transition methods and guidance.

Field of Study : Accounting

CPE Credits : 8.0

This course discusses the format of the income statement, major income statement categories, unusual or infrequent items, discontinued operations, research and development costs, deferred compensation arrangements, compensation expense arising under a stock option plan, insurance costs, and earnings per share calculation.

Field of Study : Accounting

CPE Credits : 4.0

Fraud remains a serious and costly problem for entities of all sizes in any sector. High-profile cases such as Enron and WorldCom have made the world aware of the devastating impact of fraud. Fraud is a common risk that cannot be ignored and tolerated. Unfortunately, fraud risk only increases, fueled by rapid technological change, competitive markets, and periods of economic difficulty. The need for a robust internal control framework, providing a common language, and clear direction and guidance, has become vital for every organization.

This course is designed to help you develop an effective internal control system. The course not only explains the theoretical concept of the internal control system but also provides you with the practical guidance you need to assume a role in the design, implementation, maintenance, and evaluation of a comprehensive framework of internal controls for your organization. It addresses the fundamentals of the COSO Framework and discusses audit requirements for internal control over financial reporting.

This course is also designed to enhance your abilities to recognize fraudulent activities and develop strategies to deter misconduct. It identifies common types of fraud, fraud red flags and indicators, and the statistical profile of a fraudster. It explains the conditions that can lead to fraudulent activity, and fraud preventive and detective techniques, along with recent cases of corporate fraud. Finally, this course contains essential tools based on guidance from the PCAOB, AICPA, ACFE, and COSO Framework to help you design and implement effective fraud-related internal controls.

Field of Study : Auditing

CPE Credits : 9.0

This course is an introduction to financial statements, why they are important, what they are, and includes a description of the environment in which they are prepared and used as well as a description of the concept of corporate governance. It emphasizes the role of financial statements in measuring how well companies have performed on key factors of business success. This course includes a video presentation.

Field of Study : Accounting

CPE Credits : 3.0

Inventory usually represents a substantial portion of a manufacturing or merchandising company’s total assets: on average, it is more than 30% of total current assets for a U.S. company. Inventory management has a significant influence on a company’s cash flow and continued viability, and as an asset on the balance sheet, inventory can have a direct impact on reporting the solvency of the company. Thus, determining ideal inventory levels is a balancing act and a key to a healthy and growing business. This course is designed to address the main accounting principles and concepts applicable to inventory. It shares insights and techniques focused on improving inventory optimization processes, forecasting accuracy, and replenishment strategies. It also discusses common warning signs of inventory fraud, investigation techniques, and some control activities to mitigate risks. This course also identifies the uses of technology to improve inventory management systems. Finally, risk areas, processes, and tips for plan

Field of Study : Accounting

CPE Credits : 6.0

This course is for aspiring accountant or finance people who want to improve their understanding of how accounting works. This course packs into one hour the best of what you need to know to perform accounting. You will learn tips and techniques to make sure you stay on track and your books balance, and you will learn how to prepare financial statements using a simple conceptual model that can apply to any organization small or large.

Field of Study : Accounting

CPE Credits : 1.0

The Financial Accounting Standards Board (FASB) provides guidance for communication of a not-for-profit organization’s (NFPO) financial performance and condition to stakeholders (e.g. donors, grantors, creditors). To assist management and auditors in preparing financial statements and performing engagements, this course provides an overview of the accounting and reporting framework applicable to NFPOs that apply FASB standards. It also discusses accounting by specific nonprofits – colleges and universities, voluntary health and welfare organizations, and health care entities. Finally, the course describes financial analysis and ratios that can be useful to analyze the financial fitness of NFPOs. 

Field of Study : Accounting

CPE Credits : 5.0

This course is comprised of 12 videos, demonstrating the process of preparing a complete set of financial statements, including discussions of the basic accounting equation, journal entries, ledgers, and contra accounts (e.g., accumulated depreciation and treasury stock). The last two videos address the differences between accruals and cash flows, and the items that reconcile net income on the income statement with net cash from operating activities in the operating section of the statement of cash flows.

Field of Study : Accounting

CPE Credits : 3.5

In 2014, after years of deliberations, the Financial Accounting Standards Board (the FASB) and the International Accounting Standards Board (the IASB) jointly issued the Accounting Standard Update (ASU) No. 2014-09 (codified primarily in ASC 606) and IFRS 15, respectively. ASC 606 replaces virtually all (including industry-specific) U.S. GAAP revenue guidance with a single model. The standard does not just change the amounts and timing of revenue but potentially affects organizations’ financial statements, business processes, and internal control over financial reporting. The standard also affects other related accounting topics such as contract modification, rights of return, licensing, principal-versus-agent considerations, and income tax. Moreover, the standard creates new and expanded disclosure requirements. 

This course reorganizes the guidance contained in ASC 606, to follow the five-step revenue recognition model along with other guidance impacted by this standard. It also provides examples to illustrate the application. The course is designed to help you navigate the complexities of this standard and identify the implications of it. It provides a working knowledge of the fundamentals of the revenue standard that can be applied, regardless of the company size, in the real world. 

Field of Study : Accounting

CPE Credits : 6.5

This course is divided into two parts. Part I is designed to help you navigate the specialized accounting principles and practices for the media and entertainment (M&E) industry. It discusses all the important authoritative pronouncements on GAAP for broadcasters, cable television, films, and music. Relevant references to and excerpts from ASC 920, ASC 922, ASC 926, and ASC 928 are discussed throughout the course. It also provides specific examples to illustrate the application. Part II focuses on the ASC 606 revenue recognition requirements since it supersedes most industry-specific guidance. Entities across industries are required to follow the guidance of ASC 606. It explains how to apply the revenue model with an emphasis on situations specific to the  M&E industry.

Field of Study : Accounting

CPE Credits : 3.0

Specialized Industry GAAP – Real Estate covers the important authoritative pronouncements on GAAP for the specialized real estate industry. This course focuses on financial reporting requirements for real estate project costs (Part I), real estate sales (Part II), and the rental of property (Part III). Part I addresses whether costs associated with real estate projects should be capitalized or charged to expense as incurred. Part II explains how to apply the five-step revenue recognition model on real estate sales under ASC 606 Revenue from Contracts with Customers. Part III discusses how lessors (landlords) and lessees (tenants) account for leased property under ASC 842 Leases. This course also includes specific examples to illustrate the application of these requirements.

Field of Study : Accounting

CPE Credits : 3.5

A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27).

Field of Study : Accounting

CPE Credits : 3.0

The objective of this course is to discuss the general rules and applications used in the preparation of and reporting on tax-basis financial statements and other bases of accounting found within the special purpose frameworks (also referred to as other comprehensive bases of accounting).

Topics include an overview of the types of special purpose frameworks,  advantages and disadvantages of using tax-basis financial statements,  tax-basis accrual versus cash basis,  reviewing the key differences between GAAP and tax-basis revenue and expenses and other differences, tax-basis disclosures,  reporting options for tax-basis financial statements, unusual reporting and presentation issues related to tax-basis financial statements, an overview of other types of special purpose frameworks including pure cash basis,  modified cash basis, regulatory basis, contractual basis, and the other basis of accounting,  and more.

The course also addresses the presentation and disclosures for the Employee Retention Credit (ERC), the Pass-Through Entity (PTE) tax, and leases.

Field of Study : Accounting

CPE Credits : 10.0

This course covers time value of money, a concept at the heart of economics, finance, and business decision making that also is frequently used by accountants when valuing assets and liabilities. The course consists of a single video that covers interest, future value and present value of various cash flows, and internal rates of return. The applications covered include creating savings plans for future goals, such as vacations and college educations, as well as valuing and accounting for bond investments.

Field of Study : Accounting

CPE Credits : 2.0

Implementing a new ERP system is a daunting task for any CFO. An ERP system by design spans the breadth of the organization and as such requires a high level of coordination and collaboration across the business. With so many options available, the task of where to start and how to think through start up elements of your own ERP initiative can be daunting for any CFO. In this course, Jennifer Nicholson, a many-time CFO, who has recently gone through implementing a new ERP system shares with you her own insights and experience with the ERP implementation process. Whether you have begun already, are just beginning, or merely contemplating a change to your systems, this course will guide you through all the relevant stages of the implementation process.

Field of Study : Accounting

CPE Credits : 1.0

A manager’s success depends largely on his or her ability to manage a company’s assets. This mission is complicated by the interdependent nature of a company’s finances. One short-term financial problem, such as a cash flow shortage, can cause a longer-term credit problem, such as denials for bank loans. The successful manager must be able to quickly identify and resolve such short-term problems in order to prevent their long-term deleterious effects. This course is intended for effective business managers and entrepreneurs. Covering every facet of the daily management of a business’s finances, it is designed to help managers pinpoint, remedy, and prevent business and financial problems. In each case, it also points out potential ripple effects-the ways in which a problem in one sector can disrupt operations in other areas.

Field of Study : Management Services - Technical

CPE Credits : 11.0

Retailing, the business of selling consumer goods to final consumers, is constantly changing. Retailers are particularly affected by changes in the consumer population; in the economic, social, technological, and political environment; and in competitive conditions. This course teaches you the main requirements of effective retail management: personal qualifications of management; an adequate financial structure; necessary physical facilities; effective policies and procedures; and competence, loyalty, and productiveness of personnel. Also discussed are online retailing strategy, improving Internet presence, and future changes in retailing.

Field of Study : Specialized Knowledge - Technical

CPE Credits : 13.0

Cryptocurrencies, such as Bitcoin and Ethereum, are just two of thousands of emerging solutions to create frictionless global transactions between counterparties. Additionally, cryptocurrencies are positioning themselves to become the “new gold” of the modern world as a store of value and immune from geo-political risk. The rise and fall of cryptocurrency prices has not deterred interest in the technology or the space, but is leading to every more practical, accessible and useful applications of blockchain technology. This course uses several case studies to illustrate the audit and ethical considerations in the newly emerging sector. Few accountants and auditors are conversant with cryptocurrency technology and this course is designed to improve your level of awareness and deepen your understanding of issues associated with issuing an audit opinion for clients in this space.

Field of Study : Management Services - Technical

CPE Credits : 1.5

This course will provide participants with a look behind the boardroom doors to evaluate the effectiveness of corporate governance systems. Today’s corporate directors, and the executive teams with whom they work, are being challenged by the owners of the organization more so than ever to not only protect their interests, but also enhance corporate performance. As boards already struggle to balance the growing list of regulatory compliance requirements, we are going to identify and explore three key board leadership roles that differentiate good boards from great ones. We will look at ways the Board can make valuable contributions to value creation and long-term viability by achieving what we will describe during the course as Governance Advantage.

Field of Study : Business Management and Organization

CPE Credits : 1.5

The pressure on the finance function has never been higher to deliver financial results as soon as possible after the period. Managers, analysts, Boards, and investors are digesting market information in real time and are beginning to expect the same of financial results. To meet these high expectations, the CFO and controller need to find ways to speed up their financial close processes to report the financial results before they become perceived as old news in the new world. In this course, Blair Cook, a many-time CFO, will explore ideas for shortening the financial close process. Leading companies have found ways to close their books in as little as one day and see the benefit of almost real-time analysis (in addition to the actual period financial data) that can be performed with a shorter close.

Field of Study : Management Services - Technical

CPE Credits : 1.0

This course provides an overview on the basic concepts and tools of business. Every functional aspect of business is covered. Topics covered are management, organization, human resource management, purchasing, production/operations, accounting, finance, marketing, quantitative methods, legal environment, information technology, business ethics, and international business.

Field of Study : Management Services - Technical

CPE Credits : 8.0

The major purpose of Business Law: The Legal Environment of Business is to provide you with a concise summary of the major legal principles affecting businesspeople and business transactions.  It provides a quick, yet comprehensive, review of this vital and wide-ranging area of the law.  You will be able to analyze business decisions from a legal responsibility perspective.

Field of Study : Business Law

CPE Credits : 12.0

Good communication, oral or written, is key to success in business life. This course is intended to assist businesspeople in gaining an understanding of the communication process, writing and organization methods, and oral aspects of communication in business.  Effective Business Communications is intended for people in business who have not recently studied business communications as part of their formal education.

Field of Study : Communications and Marketing

CPE Credits : 14.0

This two-hour course is especially designed to provide you with an overview of the components of the hiring and recruitment lifecycle. It is applicable to all types of companies across any industry sector. For the business leader or hiring manager, this course provides a concise summary and an introduction of new concepts around the foundations of talent acquisition.

Field of Study : Personnel/Human Resources

CPE Credits : 2.0

This course is designed to train both working CPAs and financial personnel to develop the knowledge and techniques required to review a variety of financing activities for businesses, and commercial and residential real estate. The course focuses on the basic principles, concepts, terminology and instruments to learn and understand how to review a client, a loan, and delineate the various services available in the financial community. It introduces the reader to the available commercial financial services, specialized terminology and financial documents and instruments used in these services. Various business financing sources are covered. The course covers commercial real estate financing, analyzing income property loans, and the lending processes involved.

Field of Study : Specialized Knowledge

CPE Credits : 9.0

This course is a primer for aspiring small business owners and entrepreneurs. The course explores step-by-step procedures necessary to set up and manage a small business. Topics include the development of the business plan, market entry strategies, organization and management, financing, Internet marketing, and software, and critical factors for small business owners and entrepreneurs.

Field of Study : Business Management and Organization

CPE Credits : 8.0

Identity theft is a common type of fraud. Anyone can be targeted; from a household, business, to a nation. Identity theft impacts not just the victims, but their families, friends, employers, and the organizations involved. There is a need for better education and awareness regarding the threat of identity theft. This course explains what identity theft is and how federal laws protect victims of identity theft. It discusses how criminals steal identity and addresses common schemes they use. It also helps you recognize warning signs and identify methods that secure your identity. Finally, the course discusses how businesses and organizations protect personal information collected and respond to data breaches. Real-life cases and tips to protect yourself against identity theft are included as well.

Field of Study : Business Law

CPE Credits : 4.0

This course teaches you the art and science of managing and accomplishing organizational goals and improving the way organizations are managed. Management refers to the process of coordinating and integrating work activities so that they are completed efficiently and effectively with and through other people. Managers of today need to be equipped with all the tools and concepts necessary to perform managerial activities in order to be globally competitive. Topics include functions of managers, strategies, planning, decision making, organization, leadership, motivation, control, total quality management (TQM), the role of technology, international business, and analysis of problems central to management.

Field of Study : Business Management and Organization

CPE Credits : 8.0

This course is especially designed to provide you with the knowledge that is essential to supervision and teach you about the key role that supervisors play in today’s organizations. In most organizations it is recognized that a supervisory job is demanding and exacting. Success or failure of the entire organization is often conditioned by the competency at the supervisory level. This course attempts to present and discuss those things that are essential to being a successful supervisor. It is designed to meet the special needs of a person aspiring to a supervisory role, and the practicing supervisor. The course is applicable to all types of supervisory jobs whether in manufacturing, service, or not-for-profit organizations. For the potential supervisor, the course affords a concise but complete presentation to, and acquaintance with, many of the problems that may be confronted. For the experienced supervisor, the material provides an overall review, a broadening of supervisory horizons, and a kindling of new

Field of Study : Personnel / Human Resources

CPE Credits : 10.0

In this course we are going learn how to deliver an inspired presentation. Finance executives are being called on more and more to deliver presentations inside and outside the organization. How you deliver these presentations is ultimately a reflection of your executive presence. In this course, you will learn how to plan and organize your presentation; how to tell your message in a way that your audience will remember it and act up on it; and how to deliver your presentation with poise and confidence. Leadership is a key attribute of the modern finance executive and being a successful leader in part hinges on your ability to communicate your ideas in a way that people will follow. This course has been tailor made for you as a financial professional working in today’s business world.

Field of Study : Communications and Marketing

CPE Credits : 1.5

This course is designed to provide you with a deep understanding of the applications and importance of Project Management. You will learn how to assess a project with respect to time, costs, and resources in order to effectively and efficiently reach your goals. You will become familiar with the five processes involved in Project management – Initiating, Planning, Executing, Controlling, and Closing on time and within budget– Project Integration, Project Scope, Project Time, Project Cost, Project Quality, Project Human Resources, Project Communications, Project Risk Management, and Project Procurement – that are essential to being an expert Project Manager. This course follows for the most part the framework within the Project Management Institute’s Project Management Body of Knowledge (PMBOK). The material, however, places a financial focus on projects as a way to accomplish desired changes in the enterprise in a coordinated and predictable way for favorable outcomes. Topics covered include economic feasibi

Field of Study : Management Services - Technical

CPE Credits : 9.0

This course covers pervasive topics concerning quality management systems, such as total quality management (TQM), benchmarking, and the ISO standards. A pervasive consideration is the pursuit of quality in all aspects of the organization’s activities. Benchmarking and TQM are aspects of the modern approach to quality. Quality management has been recognized by the International Organization for Standardization, which has issued quality assurance standards.

Field of Study : Management Services - Technical

CPE Credits : 2.0

Real Estate Accounting and Mathematics is a refresher course covering the basic concepts and tools of accounting, finance, and math necessary for all real estate professionals. It is also applicable to accountants and as well as real estate investors. Topics covered are balance sheet, income statement, basic accounting concepts, real estate algebra, finance math, and more.

Field of Study : Specialized Knowledge

CPE Credits : 3.0

This course covers both financing and investing in real estate. The first section deals with two major aspects of real estate financing: (1) financial instruments and (2) the means of financing. It examines the financial side of the lending process. The second section deals with investing in real estate. Topics include: the advantages and pitfalls of real estate investing, how to value an income-producing property, how to use leverage and increase return, and buying a home.

Field of Study : Specialized Knowledge

CPE Credits : 4.0

Sexual harassment is a frequently discussed topic in employee relations.The Illinois Department of Financial and Professional Regulation adopted Administrative Rules 68 Ill. Adm. Code 1130.400, which requires licensed CPAs in Illinois to complete one hour of sexual harassment prevention training in order to be eligible for license renewal. This course fulfills the 1 CPE sexual harassment training credit requirement for Illinois licensed CPAs. 

This course includes an explanation of relevant federal and Illinois statutory provisions concerning sexual harassment and remedies available to victims of sexual harassment, discusses types of sexual harassment, provides examples of conduct considered unlawful sexual harassment, and identifies employers’ responsibilities in the prevention, investigation, and corrective measures of sexual harassment under Illinois laws. 

Field of Study : Business Law

CPE Credits : 1.0

In technical terms, social media refers to a variety of Web-based applications (such as Facebook, Twitter, YouTube, et al) that facilitate (1) communication and collaboration amongst users of the Internet and (2) the creation of “user-generated content” in the form of words, pictures, audios and videos. However social media represents much more than this simple definition; social media signifies nothing less than a revolution in the ways that people communicate, consume media and conduct business. Many businesses are rethinking entire marketing strategies in order to focus on this new world known as “Web 2.0”. Social media tools such as social networks, blogs and podcasts are now commonly used to market products and services to consumers.

This course provides an overview of social media and its impact on the marketing process. This overview includes descriptions of the various forms of social media and profiles of the most popular social media websites. This course also introduces the concept of social media marketing and discusses how you can use social media to market your business, promote your brand and influence your potential customers. Finally, this course provides a step-by-step guide for CPA’s and other professionals to utilize when launching a social media marketing campaign.

Field of Study : Communications and Marketing

CPE Credits : 5.0

Strategic vision and action are necessary to enhance a company’s competitive superiority, achieve superior performance, and improve its value. Strategic Management introduces, explains, and analyzes the activities needed to develop, select, implement, and evaluate a firm’s competitive strategy. This course focuses on both the content of a firm’s strategy and the process by which this strategy is developed and executed. This course is designed to illustrate development, formulation, implementation, and evaluation of business strategy. Emphasis is placed on the need for awareness of, and accommodation to, changes in an organization’s internal and external environments. Generic types of business strategies and techniques for analyzing strategies are also covered.

Field of Study : Management Services - Technical

CPE Credits : 11.0

The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

Field of Study : Management Services - Technical

CPE Credits : 2.0

In this course, we will look at the credibility of the CFO and of the finance function. We will discuss how we assess credibility as well as the factors that erode and build credibility. Credibility is the foundation for finance’s position in supporting a growth mandate. Credible CFO’s position themselves as strategic leaders as they master execution of the existing business and develop visibility of future financial results. The ability to deliver predictability helps the executive and the board of directors formulate and execute strategic plans with greater confidence. We will explore strategies that the CFO should be considering to enhance their own credibility as well as that of their team using tools and technology.

Field of Study : Business Management and Organization

CPE Credits : 1.0

This course is a one-stop problem-solver for today’s busy executive. It is a working guide to help you quickly pinpoint in the complex world of business. – What to look for – What to do – What to watch out for – How to do it The course has concepts, guidelines, and rules of thumb to help you conceptualize, analyze, and evaluate many business-related problems. Part I takes covers the world of business strategy, management, marketing, and legal environments of business. Part II covers the economic issues of interest to business managers because they have a significant impact upon corporate success or failure. As companies go global, some relevant issues of concern to businesspeople are foreign exchange rates, currency risk management, political risk, and international sources of financing. It also covers the use of technology. This course has been designed to address the pertinent issues that come up during the course of business.

Field of Study : Management Services - Technical

CPE Credits : 13.0

Are you working in finance and want to play a larger role in the strategy development process of your organization? Perhaps you see an opportunity to formalize strategy development and execution but aren’t quite sure how to go about it? This is a course in strategic management. A course that is going to cover all of the important topics of strategic management from developing mission, vision, and values; to conducting situational analysis; to formulating strategy; to executing strategy. The course ties each of the strategic management phases together with facilitation tools and techniques that will allow the learner to make a valuable strategic contribution to their organization.

Field of Study : Management Services - Technical

CPE Credits : 1.5

This course is an examination of human relations theory and individuals, group, and organizational performance in relation to organizational structure in contemporary business and public agencies. It is an interdisciplinary field, drawing from on concepts from a variety of subject areas. Covered are personality and attitudes, work motivation, interpersonal and group processes, organizational design and development, and decision making.

Field of Study : Business Management and Organization

CPE Credits : 14.0

In this course we are going to look at getting started in a new CFO role. Whether this is your first appointment as CFO or perhaps you are transitioning to a new CFO role at another organization, we will look at different approaches for your first 100 days. We begin with a profile of the modern CFO, that is, what you need to bring to the organization. From there, we will look at team building principles and using proven tools to help you assess the existing finance function against best practices. We will use a strategic approach to developing an overarching mission and value statement for finance to bring context to specific action plans. We will look at structuring the finance function within the organization context to optimize and balance responsiveness to stakeholders with the need for control. Finally, we will look at change management principles to help you initiate your first major project.

Field of Study : Management Services - Technical

CPE Credits : 1.5

The course covers what every accountant should know about computers, information systems and technology. The practical and efficient use of computer technology is highlighted. Popular accounting, compliance, tax, and audit software packages are discussed, along with trends in the computer market.  The importance of information systems and data protection, data bases, client/server computing, and cloud computing are discussed, with an emphasis on security issues. The course also teaches you how to make lease-purchase-rent decisions and analyze and evaluate information technology (IT) investments.

Field of Study : Information Technology

CPE Credits : 6.0

The Coronavirus (COVID-19) crisis led to a global lockdown that changed how we live and work. The contagion of COVID-19 created an increased need for remote work. Companies of all sizes are adopting cloud-based solutions and embracing online productivity and collaboration services. Cloud migration is a business platform strategy with many deciding factors. Thus, before making cloud computing an integral part of the technology infrastructure, one should recognize the potential benefits and risks.

This course is divided into three parts. Part I addresses concepts of cloud computing in simple terms, its features, and types of deployment. It covers the benefits of cloud computing as well as the most relevant legal issues involved in cloud environments. Part II discusses how each service model satisfies a unique set of business requirements and explores the advantages and disadvantages of each model. It also includes recommendations for mitigating the risks of these models. Part III explains cloud security risks, threats, and vulnerabilities. It also identifies security standards and frameworks to help both providers and customers, providing security baselines, validations, and certifications.

Field of Study : Information Technology

CPE Credits : 3.0

In many cases, network intrusions, loss of data or even loss of funds is due to a failure to follow simple security basics. This course overviews some effective, common-sense techniques to secure your computer or network and associated data that are both low-cost and low-tech solutions. Tips on detecting social engineering emails and employee education to prevent loss of data and funds to social engineers is also discussed.

Field of Study : Information Technology

CPE Credits : 1.0

The ease of access to and rapid flow of information makes cybercrime different from real-world crimes. For example, the transformation of crime with the establishment of the computer and networked technologies leads to the shift of target from more tangible to less tangible forms in values of wealth; from things to ideas expressed in informational sources. Cybersecurity is a complex and ever-changing phenomenon. This course is designed to help you navigate the complexities of this field.

Field of Study : Information Technology

CPE Credits : 10.0

This course walks you through setting up Excel charts so they update automatically as data in entered into the worksheet. In addition, to discussing self-expanding charts, it also covers how to specify the number of data points to display in a chart. For example, you may only want the last rolling six months of data to display, in the chart, as you add new data each month. Linking a chart title to a cell and creating a spinner control is also discussed. This eBook walks you through the process step by step and then includes practice exercise for each topic as well as answer files.

Field of Study : Computer Software and Applications

CPE Credits : 4.0

This course covers how to create a custom function (sometimes called an UDF or user-defined function) in Excel. A custom function is a calculation that the user creates and names. This custom function is then stored in Excel and can recalled when it is needed. In this course, we will be using the Visual Basic Editor and using a couple of VBA keywords; however, this is NOT a VBA or programming course. You will create a couple of different custom functions and then see how to create an Add-ins file so that these functions can be used in all your workbooks.

Field of Study : Computer Software and Applications

CPE Credits : 1.5

This course covers the basics of creating, editing and formatting a chart and more. It also shows you how to create a default chart as well as a custom chart. It discusses different chart types such as a combination chart, 2 y axis chart, stock charts, funnel charts and waterfall charts. The course also discusses how to efficiently link your Excel charts into PowerPoint and Word so that your presentations are always up-to-date.

Field of Study : Computer Software and Applications

CPE Credits : 4.0

This course overviews several Excel Logical functions and then covers other decision-making functions such as AVERAGEIF, SUMIF, SUMIFs, COUNTIFs and IFERROR. You will find these functions useful in your budgeting and analysis work. This course is designed for professionals using Excel 2013 through and including Excel 2019. If you have an earlier version, there may be a few functions covered that you will not be able to try.

Field of Study : Computer Software and Applications

CPE Credits : 3.0

Technological advances change how we live, work, and relate to one another, and continue to change the way businesses operate. With new technologies emerging, businesses of all sizes invest more resources into their online operations. E-commerce will continue to grow in popularity because it improves efficiency and allows businesses to provide value and convenience to customers.  E-commerce requires businesses to keep up-to-date with changes in technology, and new and emerging trends are considered.

This course focuses on the technology solutions and security strategies for a successful e-commerce business. The course begins with the basic concept of e-commerce. It discusses what e-commerce is and how it is evolving in the modern world. It also explains how the Internet and related technologies and applications have changed the way businesses are operated, and how information systems support business processes, decision-making, and competitive advantage.

The ultimate survival and success of the business often depend on its involvement with technology. Businesses must be abreast of recent developments in e-commerce. This course explains how e-commerce has benefited from cloud computing technologies and describes the innovative uses of IoT in e-commerce and the challenges of a more connected world. It explores how blockchain integration in e-commerce enhances the customer experience and revolutionizes the way financial transactions are conducted. It also explains how cryptocurrency works and its role in e-commerce, and discusses the most popular types of cryptocurrencies.

E-commerce businesses, a particularly attractive target for breaches and attacks, receive and store a great amount of online transactions and data. As cybercrime continues to mature and become commercialized. you must be aware of the evolving fraud and scams to earn the trust of your customers. This course discusses common types of cyberattacks, and how to recognize them. It provides information on best practices to help individuals and organizations develop and implement tailored cybersecurity plans and processes that protect and maintain business operations.

Field of Study : Information Technology

CPE Credits : 8.0

Learn from Excel expert David Ringstrom, CPA, valuable techniques that can be used to verify the integrity of even the most complicated Excel spreadsheets. In this comprehensive course, David shows you how to use Excel’s formula auditing and error-checking tools, identify duplicates in a list, monitor the ramifications of even minor changes made to your workbooks, use the Evaluate Formula feature, and much more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Excel expert David Ringstrom, CPA, will teach you how to create dynamic financial reports-for any month of the year-on a single worksheet. Many Excel users build a worksheet for each month of the year, which can be inconvenient and tiresome to revise. Rather than using such a cumbersome method, David demonstrates how to apply the VLOOKUP, OFFSET, and SUM functions to quickly create accounting reports that allow you to toggle to any reporting period with just a couple of mouse clicks. In addition, David shares effective ways to export data from your accounting package so you can create a “set-and-forget” link to your accounting data in Excel. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workboo

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Many accounting professionals are unaware of Excel’s many features and functions they can implement to improve the accuracy and efficiency of their spreadsheets. In this comprehensive webinar, Excel expert David Ringstrom, CPA, shares applicable Excel fundamentals that will enable accounting professionals to achieve those goals. Step-by-step, David demonstrates and explains: several alternatives to Excel’s SUM function, including conditional summing; a better alternative to manually hiding/unhiding rows and columns; automating repetitive tasks by way of Excel’s Table feature, including creating self-expanding charts; contrasting the Table feature with Data Tables and PivotTables; helpful keyboard shortcuts; and ways to repair damaged Excel workbooks. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013,

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this comprehensive presentation, Excel expert David Ringstrom, CPA, demonstrates how many Excel functions and features can be used to create adaptable and easy-to-maintain budget spreadsheets. David explains how to separate inputs from calculations, build out a separate calculations spreadsheet, create both an operating and a cash flow budget, transform filtering tasks, preserve key formulas, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the video.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Would you like to learn how to create dynamic Excel charts that will save you time? If so, this course by David Ringstrom, CPA, can help you accomplish those goals. David discusses several helpful features, including the Recommended Charts feature, the Slicer feature, the Sparkline feature, the PivotChart feature, and more. In addition, he explains how to avoid repetitive formatting, create self-updating chart titles, and liven up your charts with clip art. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Since its inception, Excel’s recalculation engine has never been revamped. Excel expert David Ringstrom, CPA, introduces webcast participants to an entirely new class of worksheet functions known as dynamic arrays. Available only to Microsoft 365 subscribers, dynamic arrays recalculate traditional formulas faster. They also eliminate the need to use menu commands to sort, filter, and/or remove duplicates from a list of data. You can create formulas that resize themselves automatically, including an amortization table that expands into additional rows when a loan term increases or contracts when a loan term is shortened.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Learn how to minimize errors in your Excel spreadsheets from Excel expert David Ringstrom, CPA. In this valuable presentation, he shares a variety of tricks and techniques you can implement to create and maintain spreadsheets that are free of errors. David demonstrates how to implement Excel features and functions, such as the Hide and Protect feature, the Conditional Formatting feature, the VLOOKUP function, the SUBTOTAL function, and others. In addition, he discusses how to preserve key formulas, perform dual lookups, audit the spreadsheets created by others, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Excel expert David Ringstrom, CPA, takes you step-by-step through the process of creating and using macros-one of Excel’s most powerful features. In this comprehensive presentation, he introduces the concept of Excel macros as well as the Visual Basic for Applications (VBA) macro. David also explains step-by-step how to use the Record Macro feature and Excel’s Personal Macro Workbook. After completing this course, you’ll be equipped to use macros immediately. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this comprehensive on-demand webcast, you’ll learn even more about how to use Excel’s Record Macro feature from Excel expert David Ringstrom, CPA. He shows you how to enhance the code you’ve created with the Record Macro feature by adding error-handling functions, decision-making capabilities, and interactive features. In addition, David presents techniques, features, and keyboard shortcuts that will help you eliminate repetitive tasks and become more proficient utilizing Excel macros. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this comprehensive presentation, Excel expert David Ringstrom, CPA, introduces you to several lookup functions, including VLOOKUP, HLOOKUP, MATCH, and CHOOSE. These powerful Excel functions allow you to rapidly develop accurate spreadsheets and look up information, such as pay rates, item prices, and accounting results, versus manually linking to specific cells. Step-by-step, David explains the context of when to use lookup functions, demonstrates troubleshooting techniques, and prepares you to deal with subtle issues that can prevent them from working properly. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

This presentation by Excel expert David Ringstrom, CPA, is designed for those who haven’t worked with Excel spreadsheets before or who haven’t used them in several years. David explains spreadsheet basics, different file types you can create, keyboard shortcuts to simplify repetitive tasks, Excel’s rows and columns grid, and much more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

You’ll gain even more knowledge of Excel spreadsheets in this presentation by David Ringstrom, CPA. He’ll show you more ways to save time working in Excel, such as with pivot tables, charts, and additional features Excel offers. David also will share a variety of techniques, including how to minimize data entry, identify duplicate entries, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Excel offers payroll professionals many features and functions that can improve the accuracy and efficiency of payroll production. In this comprehensive course, Excel expert David Ringstrom, CPA, explains: mathematics for employee timesheets, date and time formatting and stamping, conditional formatting to highlight HR requirements, password protection for sensitive payroll files and worksheets, salary information formatting, using pivot tables for HR reporting and analysis tasks, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Recent research released by Microsoft shows that 80% of Excel users have yet to use pivot tables. In this presentation Excel expert David H. Ringstrom, CPA, covers the basics of creating and using Excel pivot tables. You’ll quickly be able to instantly summarize lists of data into meaningful reports with just a few clicks of your mouse. As with many aspects of Excel, pivot tables have several nuances that can frustrate new users, so David will be sure to bring these to your attention so that you can use the feature effectively. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

This presentation will empower you to take your pivot table knowledge to the next level. Excel expert David Ringstrom, CPA, takes you beyond the basics of pivot tables by demonstrating how pivot tables differ from worksheet formulas, the importance of the Refresh and Report Filter commands, how to disable the GETPIVOTDATA function, how to drill down into numbers with a simple double-click, and much more. You’ll also see how to quickly transform unwieldy reports into pivot table-ready lists. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the video.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this course, Excel and QuickBooks expert David Ringstrom, CPA, shares valuable tips to help you overcome the limitations of QuickBooks internal reports. David teaches several techniques, including how to combine two reports into one, create pivot tables from QuickBooks data, access memorized QuickBooks reports, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this course, Excel and QuickBooks expert David Ringstrom, CPA, presents additional ways to analyze data from QuickBooks Desktop and QuickBooks Online in this follow-up to part 1. Among other topics, David covers how to flatten multiple-column reports back into a list format for further analysis, how users of Excel 2016 and later can visually present a summary profit and loss report in chart form by way of Waterfall charts, how users of Excel 2013 and later can implement the Bing Maps add-in to transform summary data into interactive maps, and how users of earlier versions of Excel can clean up their QuickBooks reports. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes m

Field of Study : Computer Software and Applications

CPE Credits : 2.0

If you’d like to discover features and techniques you can use to speed up your work in Excel, this is the perfect course for you! In his jam-packed session, Excel expert David Ringstrom, CPA, explains a variety of time-saving features and shares helpful tips, such as how to filter data faster, streamline repetitive tasks, create keyboard shortcuts, access folders and workbooks easily, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the video.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

You’ll discover even more ways to save time and effort in Excel when you take this course. In part 2 of Speed Tips, Excel expert David Ringstrom, CPA, demonstrates shortcuts that allow you to streamline repetitive tasks and redundant data entry, embed lists you use frequently, transform filtering tasks, and more. In addition, David explains the benefits associated with Excel’s Text Box feature, the Personal Macro Workbook, and the Quick Analysis feature. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the video.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this presentation, David Ringstrom, CPA, shows you how to implement internal control features within your Excel spreadsheets. He explains how several Excel features-Data Validation, Conditional Formatting, and hide and protect features-can be implemented to control users’ actions and protect your worksheets and workbooks from unauthorized changes. In addition, David explains the benefits of the VLOOKUP, SUMIF, and CELL functions. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this sweeping presentation Excel expert David Ringstrom, CPA explores the Table feature. This feature offers an astonishing number of automation and data integrity opportunities, all without writing any programming code. Start saving time today by creating charts that resize themselves as you add data; formulas and pivot tables that automatically accommodate expansions of a data set; and get through analytical tasks more effectively and efficiently. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Are you tired of trying to manage your large Excel spreadsheets? In this comprehensive presentation, Excel expert David Ringstrom, CPA, demonstrates a number of ways you can successfully tame cumbersome spreadsheets. His helpful tips enable you to save time, improve the integrity of large workbooks, avoid repetitive tasks, and much more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the presentation.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

This informative on-demand webcast presented by Excel expert David Ringstrom, CPA, is designed to teach you how to implement Excel’s powerful What-If Analysis tools. David explains how and when to make use of Excel’s Scenario Manager, how to use the Data Table feature to compare calculation results based on two or three inputs, how to use Excel’s Goal Seek feature to perform basic what-if analyses, and more. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Office 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the video.

Field of Study : Computer Software and Applications

CPE Credits : 2.0

In this presentation you’ll get an overview of the new XLOOKUP function and see how it compares to both VLOOKUP, HLOOKUP and INDEX/MATCH, as well as the similarities that XLOOKUP has with the obsolete LOOKUP function in Excel. XLOOKUP is available to Office 365 subscribers, and is not available in Excel 2019, 2016, or any earlier versions. Some compelling aspects of XLOOKUP include the ability to look across rows or down columns, return data to the left or right of the lookup_value column, return results from multiple columns or rows, and much more. The presentation offers a detailed comparison of XLOOKUP versus the most commonly used look-up functions in Excel. David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in the subscription-based Microsoft 365 version of Excel. David draws your attention to any differences in the older versions of Excel (2019, 2016, 2013, and earlier) during the presentation as well as in his detailed handouts. David also p

Field of Study : Computer Software and Applications

CPE Credits : 2.0

Microsoft Excel provides some easy-to-use tools that can greatly enhance and expedite the fraud audit process. With all detective work, you want to be able to sift through a large volume of data and utilize a tool that is adequately flexible for you to perform immediate investigations of anything questionable. Excel provides a number of different tools however we are going to focus on a couple of extremely useful ones: Auto filter, Arrays as well as a couple of extremely useful functions that include TEXT(),WEEKDAY(), IFERROR(), IFNA(), MATCH() and MOD(). Another tool used in fraud audits that does not necessarily require Excel, but can be used in conjunction with Excel, is Benford’s Law. Benford’s law is based on an observation that in certain large data sets, certain digits appear more frequently than others. By comparing the distribution of first digits in some accounting data, this tool can assist you in determining where more investigation is necessary by helping to pinpoint where data may have been cont

Field of Study : Auditing, Computer Software and Applications

CPE Credits : 2.0

This course explores functions in Excel that CPAs should use to enhance productivity and ensure accurate answers when working with data. Functions are built-in, preset formulas in the Excel program that calculate certain values or accomplish a certain calculation goal. Functions are essential to CPAs as they provide a simplified user interface to work with complex formulas. This course covers basic functions and then goes into logic functions, text functions, lookup functions and financial functions. This course provides step by step instruction and Excel practice exercises.

Field of Study : Computer Software and Applications

CPE Credits : 5.0

This course overviews some new features and functions that Microsoft offers in Excel 2019 and/or Microsoft 365. The course has an accompanying workbook. The course introduces the concept of dynamic arrays and related formulas such as SORT(), SORTBY() and Filter(). XLOOKUP() is an update and is intended to effectively replace VLOOKUP(). XLOOKUP() is a must know function and totally improves all the problems of VLOOKUP(). UNIQUE() allows you to identify unique values in a range. The course also covers CONCAT() and TEXTJOIN() which are new text functions that Excel has introduced. CONCAT() is intended to replace the older CONCATENATE(). The course ends with a discussion of some other new functions including IFS(), SWITCH() and MINIFS().

Field of Study : Computer Software and Applications

CPE Credits : 1.0

This course will help you get out from all of that data. It will show you how to quickly organize and summarize your data so that you can analyze it. The course covers everything that you need to know about pivot tables. It starts with having you create a pivot table and then modify and format it. It discusses how to drill down as well as how to create multiple reports from one pivot table. It also discusses how to create and add other formulas and items to an existing pivot table. Finally, it shows you how to update your pivot table with new data without recreating it every time. This is one of, if not the best, feature in Excel. Pivot Tables are a huge time saver if you are working with lots of data.

Field of Study : Computer Software and Applications

CPE Credits : 5.0

This course shows you how to take basic rows and columns of data and to manage it and turn it into useful information that can be incorporated into the decision-making process. We start with Excel’s simple basic Database features of sorting and filtering data and then look at subtotals and nested subtotals. From there, we explore one of Excel’s most exciting features – the pivot table. The course then discusses how to use Database functions and apply conditional formatting to data.

Field of Study : Computer Software and Applications

CPE Credits : 3.0

This is an ethics course covering the AICPA standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Field of Study : Regulatory Ethics

CPE Credits : 3.0

This course is designed for California CPAs to meet the 2-hour Regulatory Review requirement.  It includes a review of current the California Accountancy Act and the current California Board of Accountancy Regulations. Also included are historic and recent disciplinary actions taken by the Board to help illustrate how the acts and regulations are enforced.  

The course must be passed with a grade exceeding 90 percent. 

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics course covering the general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas. It fulfills a 1-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 1.0

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

The Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable assistance of enrolled agents and other professionals in their preparation. To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular 230 offers substantial guidance by: -Setting forth rules relating to the authority to practice before the IRS; and -Identifying the duties and restrictions relating to such practice. This course will examine the principal rules, duties and restrictions applicable to enrolled agents in their professional activities. CPAs should NOT take this course for CPE credit.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

Whether we recognize it or not, we are confronted with ethical situations everyday. Ethics dictate how we act, how we behave, and guides the decisions we make. How do we avoid regretting our actions later on in life? Regret can sometimes sink in almost immediately, but it can also take years to surface. In the course, you will learn two approaches to dealing with ethical situations and preventing regret. Using a principles-based approach, you will learn to take actions and make decisions keeping in mind five simple to remember (but harder to live by) principles. A prescriptive approach will help you embed ethics into your decision-making process. Both approaches are demonstrated through an integrated video case.

Field of Study : Ethics - Behavioral

CPE Credits : 1.0

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach – the conceptual framework approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It reviews and includes a minimum of one hour each on the AICPA Code of Professional Conduct and on the Arizona Statutes and Rules. 

Field of Study : Regulatory Ethics

CPE Credits : 4.0

Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This is an ethics course for California CPAs. It discusses standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The course includes examples to illustrate the application of various ethical standards.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Colorado CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach – the threats and safeguards approach – to coping with ethical dilemmas. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board. Note: This course meets the requirements for CPA license renewal. This course does not fulfill the 2 CR&R Course for new or reactivating CPAs.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Connecticut CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. Chapter 3 covers Connecticut Licensing Regulations and Codes.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This video course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning. The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

Enrolled Agents have the right to practice before the IRS and represent tax clients.  As such, Enrolled Agents must abide by the rules of the Treasury Department Circular 230. This course is designed to help Enrolled Agents fulfill their 2 CPE ethics requirements.  It examines regulations, ethical provisions, and disciplinary procedures that govern the practice of Enrolled Agents before the IRS. It also identifies tax practice issues, including the annual IRS’s Dirty Dozen list of tax scams,  recognition of indicators of fraud, and a discussion of different types of tax-related crimes.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics course designed for Florida CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an ethical overview, the AICPA Code of Professional Conduct and the threats and safeguards approach to coping with ethical dilemmas. 

Chapter 3 covers Florida Ethics, including a review of key sections within Chapter 61H1: Administrative Code, Chapter 473: Regulation of Professions and Occupations – Public Accountancy, and Chapter 455: Business and Professional Regulation: General Provisions.  

Provider Number: 0006223, Course Number: 0018800

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Idaho CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. A review of the AICPA Code of Professional Conduct is covered in Chapter 2. Chapter 3 covers Idaho State Specific Ethics.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an Illinois ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics course for Maryland covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The course covers the AICPA Code of Professional Conduct and presents an approach – the conceptual framework approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized. A brief discussion of the AICPA’s Standards for Tax Service is included along with some specific rules from the Maryland Board of Public Accountancy. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards. After completing this course, participants will have an understanding of the laws and regulations in Maryland State governing accountancy, where to access those laws and regulations.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Massachusetts covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, rules and regulations from the Massachusetts Board of Public Accountancy are presented.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills a 2-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is a Nevada ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This course is designed to meet the ethics requirements for New York CPAs renewing their licenses. It covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. 

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics course for New York CPAs with a taxation concentration.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach, which helps CPAs identify threats to compliance with the rules and evaluate the significance of those threats. It also includes the AICPA’s standards for tax services and Internal Revenue Service requirements for tax professionals’ obligations under Treasury Circular No. 230. Finally, it addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for North Carolina covering the general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas. It fulfills the 1-hour ethics requirement.

Field of Study : Regulatory Ethics

CPE Credits : 1.0

This course is designed for Ohio CPAs to meet the 3-hour Ethics CPE requirement.  It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It covers Ohio Statutes and Rules of Accountancy, and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. After completing this course, participants will recognize the content of the AICPA Code of Professional Conduct and understand the scope and nature of laws and regulations in Ohio governing accountancy.

Field of Study : Regulatory Ethics

CPE Credits : 3.0

This is an ethics course for Oklahoma CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Oregon CPAs covering standards of professional conduct and business practices for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It presents ethical reasoning and the AICPA Code of Professional Conduct to assist with coping with ethical dilemmas. Chapter 3 covers the Oregon Statutes, Rules, and Code of Professional Conduct. An overview of recent case studies pertaining to Board rules is included in the Appendix.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is a Pennsylvania ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach -to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is an ethics course for Texas CPAs covering standards of professional conduct and business practices adhered to in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It provides a background on ethical principles and values, ethical codes and requirements included in the AICPA Code of Professional Conduct, and a focus on the Texas State Board of Public Accountancy Rules of Professional Conduct. The rules will be supplemented with case studies. The intention is to provide you with precise text from the Board, along with supplemental information to help understand real-life situations or nuances.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach –the threats and safeguards approach –to coping with ethical dilemmas. The course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules, and 3 CPE hours of ethics. 

Field of Study : Regulatory Ethics

CPE Credits : 4.0

Ethics for Virginia CPAs – 2024, approved by the Virginia Board of Accountancy (VBOA), fulfills the VBOA 2-hour ethics requirement.  The course begins with a special segment (video) developed by the VBOA covering critical information that Virginian CPAs should know. It also includes a review (text) of the AICPA Principles of Code of Professional Conduct. These important principles play a vital role in ensuring that CPAs abide by the ethics. Finally, the course discusses the AICPA Rules of Conduct, along with the conceptual framework approach to coping with ethical dilemmas. This material will help CPAs resolve ethical dilemmas through effective decision-making.

The VBOA video presentation on page 2 of this course must be viewed in order to successfully complete the course. This course must be completed no later than January 31, 2025.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It covers Washington State Board of Accountancy Statutes, Rules and Regulations, Policies, the AICPA Code of Professional Conduct , and the differences between Washington State law and the AICPA Code. After completing this course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements.

Field of Study : Regulatory Ethics

CPE Credits : 4.0

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff’s Ponzi scheme have been estimated at $50 – $65 billion. BThe investment firm was audited by a CPA. Unfortunately, Madoff’s CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA’s P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.

Field of Study : Regulatory Ethics

CPE Credits : 2.0

Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. The professional accountants’ code of ethics establishes the standard of behavior expected of them. This course is designed to meet the ethics requirements for Louisiana CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It also explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the rules of the Louisiana State Board of CPAs pertaining to professional conduct and the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Key comparisons between the Louisiana, AICPA, PCAOB, and SEC rules are included. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations.

The course follows ‘Guidelines for CPE Ethics Course Submissions – 2024 CPE Report Year for Louisiana.’  It is targeted toward both public and non-public CPAs.

Field of Study : Regulatory Ethics

CPE Credits : 3.0

This course teaches you the securities market, the various types of investment securities (stocks, bond, options, futures, tax-advantaged investments, mutual funds, etc.), and the risk-return characteristics of each. It focuses on the principles and tools of investment analysis, asset allocation, portfolio selection and management. The course tells you what are available to invest in, the features of each type of investment, the advantages and disadvantages of each investment category, including global investing, and when a particular investment type might be suitable for you.

Field of Study : Finance

CPE Credits : 13.0

Mergers and acquisitions (M&A), driven by globalization, long-term markets, and various barriers to growth, often result in new organizations whose financial and strategic options are much improved. Thus,  M&A can be a valuable tool by which companies can quickly attempt to increase revenue. This course discusses all facets of M&A and divestitures, such as types, structures, the process, valuation methods, tax implications, essential compliance requirements (e.g. SEC filing, accounting rules), and financial analysis of combinations.

Field of Study : Finance

CPE Credits : 6.0

This course is designed for accountants who must have financial knowledge but has not had formal training in finance. Topics include: The Sarbanes-Oxley Act financial reporting requirements, uses and analysis of financial statements, financial forecasting and cash budgeting, risk and return, valuation of stocks and bonds, time value of money, investing and financing, leverage, optimal capital structure, portfolio selection, management of financial resources, and international finance. The goals of the course are fourfold: 1. It provides an understanding and working knowledge of the fundamentals of financial decision making and strategy that can be put to practical application in day-to-day jobs of accountants and managers. 2. It also concentrates on providing a working vocabulary for communication. 3. It uses examples and illustrations, with emphasis on the practical application of financial concepts, tools, and methodology. 4. It also includes checklists, guidelines, rules of thumb, diagrams, graphs, and tab

Field of Study : Finance

CPE Credits : 15.0

Cryptoassets are digital assets recorded on a distributed ledger. The word CRYPTO is used because the distributed consensus ledger is secured by strong cryptography. Cryptocurrencies, such as bitcoin and ether, constitute the best-known examples of cryptoassets. Although cryptocurrencies are not backed by any government, central bank, or legal entity, they offer cheaper and faster payment options than those offered by traditional financial services businesses, without the need to provide personal details. Thus, cryptocurrencies, a new means of forming consensus reliably and promptly across time and geography, have become a multibillion-dollar industry.

The emergence of cryptocurrencies signals a fundamental change in the way value is transferred globally. It also revolutionizes how data, information, assets, and even governance can be reorganized and reimagined. Cryptocurrencies are leading the path toward mainstream acceptance of digital currency. With the growing popularity of the crypto market, accountants with a strong knowledge of cryptocurrency and blockchain technology are already increasingly in demand, as an intricate understanding of the technology and accounting standards is required to provide appropriate guidance.

This course is designed to help you understand the fundamental concept of cryptoassets. It covers the terms used day-to-day in the crypto world,   provides an overview of the evolution of money,  dispels  some common myths about blockchain and cryptocurrency and explains how crypto transactions work. It also describes possible approaches to accounting for cryptocurrencies under existing U.S. GAAP, as well as cryptocurrency risks and internal control over cryptocurrency transactions and balances. Finally, it explains what constitutes a security in the context of initial coin offerings (ICOs), a primary entry into the SEC’s jurisdiction, and identifies the general tax principles that apply to cryptocurrency.

The goal of this course is to provide a strong foundation for those who are new to the cryptoasset market, as well as a useful perspective for those more familiar with it. After completing this course, you will be able to separate fact from fiction when reading claims about cryptocurrencies and blockchains and become a responsible business partner in managing this new asset class.

Field of Study : Finance

CPE Credits : 4.0

The course is intended for business professionals engaged in budgeting, financial planning, forecasting, profit planning, and control. A budget is the formal expression of plans, goals, and objectives of management that covers all aspects of operations for a designated time period. The budget is a tool providing targets and direction. Budgets provide control over the immediate environment, help to master the financial aspects of the job and department, and solve problems before they occur. Budgets focus on the importance of evaluating alternative actions before decisions are actually implemented. This course explains what budgets are, how they work, how to prepare and present them, and how to analyze budget figures and results. New developments and uses of budgets such as rolling budgets at various managerial levels within a business are illustrated that combine budgeting, forecasting analytics, business intelligence, and collaboration.

Field of Study : Finance

CPE Credits : 11.0

This is a course in establishing a capital budgeting process from conducting due diligence through to communicating and facilitating discussions of capital investment opportunities with decision makers. Capital budgeting is a key strategic process that ensures capital is deployed to only those opportunities that have a high probability of meeting or exceeding the expectations for return. It is also a process that ensures that scarce capital resources are deployed to the highest yield opportunities across the organization. In this course, we will walk through how to develop assumptions, prepare the capital budgeting analysis, and quantify risk using tornado charts and monte-carlo simulation analysis. We will also discuss the financing implications of capital investment opportunities by looking at lease versus buy analysis, a related but often confused part of capital budgeting.

Field of Study : Finance - Technical

CPE Credits : 1.0

Complete Business Math for Accountants provides accountants, managers, and business entrepreneurs with the information, analyses, and insights necessary to analyze and calculate the consequences of a wide range of business financial strategies and problems. The ability to select the right operational technique is vital if the business is to survive, profit, and grow in today’s uncertain economic environment. The owner of a small business must be able to make the right financial decision based on sound mathematical reasoning in order to run the business efficiently. They must understand the problem, and then apply math skills to solve it. This course contains hundreds of filled-in examples, illustrations, practical applications, measures, procedures, rules of thumb, statistical data, exhibits, tables, graphs, and diagrams. They are presented to aid in the comprehension and successful solution of a particular problem. The reader will also learn when, why and how to use the appropriate computational method.

Field of Study : Finance

CPE Credits : 17.0

This course is designed for managers working for multinational companies (MNCs) as well as accountants, CFOs, controllers, treasurers, and international investors. In a modern economy, neither businesses nor individual investors can afford to be ignorant of the basic concepts of international finance. Changes in exchange rates and differences in national inflation and interest rates can affect the competitive position of businesses regardless of whether they are engaged in international operations. It is a valuable overview of financial management of MNCs and how it works. Discussed in detail are practical techniques and tools needed for currency risk management, financing, working capital management, international banking, imports and exports, and international investing and portfolio diversification, as well as for business on a global scale. Foreign currency risks are explained as they are conditioned by inflation, regional political factors, and government intervention in foreign markets.

Field of Study : Finance

CPE Credits : 14.0

A derivative is a financial product that derives its value based on an underlying asset, liability or other variable (such as an interest rate, foreign currency or commodity price). Derivatives have become very popular tools for “hedging” (i.e. reducing) financial risk; they have also become an increasingly standard item on big companies’ balance sheets. Yet understanding how they work, what they are used for and how they can affect the bottom line of a business has proven to be a significant challenge for the accounting and auditing industries.

This course provides an “accountant-friendly” overview of financial risk management and derivative instruments. This overview focuses on the various types of risk that impact financial markets today, as well as the four major categories of derivatives commonly used to hedge these risks (i.e. forwards, futures, swaps and options).

Field of Study : Finance

CPE Credits : 5.0

Economic indicators are those often-voluminous statistics released by government agencies, non-profit organizations and even private companies. They provide measurements for evaluating the health of our economy, including the latest business cycles, consumer spending, inflation, housing, and so on. Various economic indicators are released quarterly, monthly, weekly, and even daily.

This course provides an introductory overview of the world’s most prevalent economic indicators, including those related to unemployment, consumer sentiment and confidence, inflation, productivity, housing, manufacturing, and international trade. This course reviews the impact that changes in these indicators have on the financial markets and monetary policy.

Field of Study : Economics

CPE Credits : 11.0

Finance involves obtaining, using, and managing funds to achieve the company’s financial objectives (e.g., maximization of shareholder value). The course emphasizes and develops an understanding of financial concepts, tools, strategies, and major decision areas related to the financial management of the business. This course is directed toward the businessperson who must have financial knowledge but has not recently had training in finance. Topics include a broad overview of business types and formation, funding, capital markets, tax planning, budgeting, financial statement and analysis and many other aspects of running a business. Many subjects are discussed with the intention of providing the business person with a quick introduction to commonly used business terms and requirements.

Field of Study : Finance

CPE Credits : 6.0

Managers of nonprofit organizations (NPOs) generally are not skilled in financial matters.  Or, managers may be preoccupied with its welfare objectives and fund raising and ignore the operations efficiency and operating cost controls.  A series of appropriate questions that nonprofit financial managers must address in connection with an organization’s financial condition and activity include: 1. Do we have a profit or a loss?  2.  Do we have sufficient reserves?  3.  Are we liquid?  4.  Do we have strong internal controls?  5.  Are we operating efficiently?  6.  Are we meeting our budget?  7.  Are our programs valid?  8.  Are we competing successfully? 9. Is our prioritizing of programs and activities reasonable? The course is an attempt to help answer these questions.

Field of Study : Finance

CPE Credits : 12.0

Business and financial forecasting is of extreme importance to managers at practically all levels. It is required for top managers to make long-term strategic decisions. Middle management uses sales forecasts to develop their departmental budgets. Every other plan such as a production plan, purchasing plan, manpower plan, and financial plan follows from demand forecasting. The critical element in any supply chain plan is the demand forecast. The goal of this course is to provide a working knowledge of the fundamentals of business forecasting that can be applied in the real world regardless of firm size. We walk you through basic forecasting methodology, and then practical applications. It encompasses a wide range of topics of major importance to practical managers in all functional areas, including cash flow forecasting, cost prediction, earnings forecasts, bankruptcy prediction, foreign exchange forecasting, interest rate forecasting, and technological forecasting. Stress is placed on the use of computer tec

Field of Study : Finance

CPE Credits : 8.0

One of the most crucial skills for any manager to develop, financial or otherwise, is an ability to pick up and read a set of financial statements. Financial statements tell important stories about how a business has performed, its level of financial strength, and the availability of cash generated. Unfortunately, these stories are often not explicitly stated and require understanding and further analysis. In this course, we will work through a set of financial statements highlighting the key points of relevance. We will also learn about ratio analysis, which will help us generate a deeper level of insight into the financial results by making comparisons to prior periods and to peers. This is a foundational course that will deepen your understanding of what the numbers mean.

Field of Study : Finance

CPE Credits : 1.5

Financial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the world’s capital markets. Many financial markets have been in existence for hundreds of years; however the modern era has brought along many new innovations such as securitization and the derivatives market.

This course provides an introductory overview of the world’s largest financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This course reviews the various types of financial risk that impact these markets, as well as the economic variables that influence market activity (such as interest rates and monetary policy).

Field of Study : Finance

CPE Credits : 10.0

In this course we are going learn how to financially model a business using Excel. Financial models underpin strategic and business planning, solicitations for financing, budgeting and forecasting, business valuations, cash budgeting, capital budgeting, and so many other corporate finance purposes. In this course, we are going to concentrate on the preparation of a financial projection of the income statement, balance sheet and statement of cash flow. We will use an approach that keeps model integrity and credibility top of mind throughout development.

Field of Study : Finance

CPE Credits : 1.5

In this course you are going to learn about the financing strategies for your business throughout its lifecycle. You will learn about all the various debt and equity financing arrangements at an application-based level. In the debt sections of the course, you will learn about how operating lines of credit works and what to watch out for. We will also talk about asset-based lending facilities, term loans, and leasing. Mezzanine financing is an increasingly popular way of replacing equity financing with hybrid financial instruments. In the equity sections of the course, you will learn about venture capital, private equity, and the process of going public.

Field of Study : Finance - Technical

CPE Credits : 1.5

This course will take a practical approach to considering how finance theory is applied in the business world. The course covers many of the key principles that embody corporate finance and gives participants a comprehensive appreciation of the finance discipline. Whether you are aspiring for a career in finance or looking to round out your appreciation of the financial concepts, this course is designed to cover off such topics as financial analysis, forecasting, present value, future value, rate of return, use of debt leverage, and risk management, including derivative instruments.

Field of Study : Finance

CPE Credits : 1.5

Cash is the lifeblood of a business. Sound cash management is the key to the survival of any business. You can go broke even while making a profit. Profit is generally measured on an accrual basis in accounting. This course alerts you to the difference between profit and cash flow and teaches you the tools and techniques that allow you to effectively increase and manage your cash flow.

Field of Study : Finance

CPE Credits : 7.0

In this course we are going to tackle capital allocation, that is, how the CEO, and you as their strategic partner, go about deploying cash inside the business. CEO’s are ultimately measured on their record of generating returns for their shareholders. The single most important determinant of shareholder returns is capital allocation. Knowing what tools you have available and when to use them is the key. We’ll look at how and when you source cash. We’ll also look at the strategies behind selecting the most optimal use of that cash, which may include buying back shares in yourself.

Field of Study : Finance

CPE Credits : 1.5

Personal Financial Planning for Accountants is a comprehensive course on personal finance. What is more important to the “average person” than making sure their finances are secure using proper planning and money management?  This course includes the major areas in personal financial planning – planning your personal finances, managing your personal finances, making your purchase decisions, insuring your resources, investing your financial resources, and controlling your financial future.  Topics covered include time value calculations, budgeting, career planning, banking, insurance, home buying, consumer credit and money management, investment planning, retirement planning, and estate planning.

Field of Study : Finance

CPE Credits : 18.0

This comprehensive course gives you every sales and financial forecasting formula and modeling techniques you need to analyze your operation both as a whole and by segment. You’ll be provided with proven techniques that help you identify and fix problem areas, analysis techniques that help you evaluate proposals for profit potential, proven methods that improve the accuracy of your short- and long-term forecasting, analysis tools that help you better manage working capital, cash, and accounts receivable, plus much more. You also receive dozens of worked-out models and modeling techniques that simplify your most difficult business decisions, and are easy to adapt to any computer spreadsheet program. This course supplies company accountants, treasurers, CFOs with all the forecasting techniques needed to financially analyze a business as a whole or a segment. It includes analysis techniques, methods for improving forecasting accuracy, analysis tools for managing capital, and more.

Field of Study : Finance

CPE Credits : 13.0

CPAs must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions that require proper valuation and presentation. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment. Discounting is used to evaluate the future cash flow associated with capital budgeting projects. This course aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decisions.

Field of Study : Finance

CPE Credits : 3.0

Understanding the economy and coping with the economic environment is critical in today’s business performance, which is a major concern for managers and investors. The course will address macro-economic factors that may affect the performance of the business. Macro-economic factors include business cycles, interest rates, economic policy, inflation, unemployment, housing starts, money supply, and foreign exchange rates. For example, how the Fed’s monetary policy affects corporate earnings is stressed. A variety of economic statistics and indicators are also explained in depth.

Field of Study : Economics

CPE Credits : 8.0

Often, the reason for a valuation is for the purchase or sale of the business. According to the Small Business Administration, approximately 10 million baby boomer-owned businesses will change hands between 2019 and 2029, or about 1 million business sales per year from this segment alone. In fact, independent valuation analysts value companies of all sizes and types, from sole proprietorships to large corporations. The buying and selling of businesses is not the only reason for the demand for valuations.  A valuation might be needed for strategic planning, tax issues, or litigation support. A valuation analyst plays a crucial role in determining the economic value of businesses.

This course is designed to help you navigate the complexities of valuing a business.  It begins with an introduction to valuation principles and theory. It also includes an easy-to-understand explanation of the generally accepted business valuation approaches and methods with many examples. Finally, it provides an overview of codes of practice promulgated by major business appraisal organizations.

Field of Study : Finance

CPE Credits : 4.0

Field of Study :

CPE Credits :

This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and a way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.

Field of Study : Taxes

CPE Credits : 9.0

This course provides an update for the 2024 tax filing season as well as discussions on some of the latest tax law and inflation-related changes and a review of general tax topics, including effects on individual and business taxes.  It discusses changes to individual taxes as a result of the Tax Cuts and Jobs Act (TCJA or Act) and highlights the different sections of the Act affecting individual tax filers.  It also includes a discussion of the qualified business income (QBI) deduction for pass-through entities.

This course includes numerous changes from recent legislation including the Consolidated Appropriations Act, 2023 (CAA 23 or H.R 2617), Inflation Reduction Act (IRA 22 or H.R. 5376), Consolidated Appropriations Act, 2022 (CAA 22 or H.R. 2471), Infrastructure Investment and Jobs Act (IIJA or H.R. 3684), and American Rescue Plan Act of 2021 (ARPA or H.R. 1319), as well as the Coronavirus Aid, Relief, and Economic Security (‘CARES‘) Act, Consolidated Appropriations Act, 2021 (H.R. 133).

Field of Study : Taxes

CPE Credits : 9.0

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers and employers. Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.

Field of Study : Taxes

CPE Credits : 3.0

The Affordable Care Act – Individual Rights & Responsibilities reviews the principal provisions of the Affordable Care Act affecting individuals. It considers the coverage-related provisions of the law, the personal income tax changes affecting taxpayers and the tax credits and tax penalties authorized under the law. By changing many of the rules traditionally applicable to health insurance and imposing healthcare-related requirements on virtually every individual, the Patient Protection and Affordable Care Act (PPACA) is likely to affect virtually every person in the United States in some way.

Field of Study : Taxes

CPE Credits : 2.0

The current litigation explosion has created tremendous interest in asset protection. Not only does this area have financial and estate aspects but it directly impacts tax planning. This course is designed to survey opportunities for asset protection that can arise during tax planning and to determine how to properly report such transactions.

Field of Study : Taxation

CPE Credits : 2

This informative course covers traditional planning tools and their utilization to protect assets. The Uniform Fraudulent Conveyance Act, the Bankruptcy Code and various aspects of the tax law are highlighted in describing asset protection aspects of corporations, partnerships, limited liability companies, family partnerships, trusts, retirement plans, insurance products and other conventional tools. Special topics include: protection against lawsuits, costs of long-term illness, divorce settlements, foreign asset protection trusts, statutory protections, homestead provisions, exempt assets, cancellation of indebtedness taxation and marital agreements.

Field of Study : Taxes

CPE Credits : 16.0

This course integrates federal taxation with overall financial planning. The course explores tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning.

Field of Study : Taxes

CPE Credits : 2.0

Operating costs for vehicles used in the course of a taxpayer’s business are deductible. Thus, when taxpayers use their vehicles in their businesses or employment, they can deduct that portion of the cost of operating their vehicle. Such costs that can be deducted are property taxes that are paid on their vehicle if deductions are itemized on Schedule A. This mini-course reviews the apportionment of personal and business use, the actual cost method, the standard mileage method, and expensing. Moreover, this presentation informs practitioners about topics such as the benefits and costs of leasing versus owning, and working condition fringe benefits.

Field of Study : Taxes

CPE Credits : 2.0

This course covers tax implications of bad situations like divorce, bad debt, foreclosures, and more. It will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in Section 108. The tax treatment of property repossession under Section 1038 is explored with detail given to the calculation of gain and received property basis. Finally, bad debt treatment under Section 166 is reviewed and critical distinctions made between business and non-business debts.

Field of Study : Taxes

CPE Credits : 14.0

The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy procedures and qualifications. This mini-course both examines these changes that debtors will face when filing for federal bankruptcy and also explores the many tax issues of bankruptcy. Practitioners will also learn about other issues such as homesteading and garnishment by creditors.

Field of Study : Taxes

CPE Credits : 2.0

In this course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detailed support test for children of divorced or separated parents, the tax treatment of back child support, the deduction of divorce costs, and estimated tax payments are reviewed. Emphasis is given to marital property rules, married versus unmarried tax rate comparison, head of household status, and treatment of refunds and deficiencies.

Field of Study : Taxes

CPE Credits : 2.0

Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions. To determine the expenses that taxpayers are able to deduct, fundamentals are reviewed and planning opportunities are identified. Practitioners will learn to master the proper administration of these complex and often cumbersome provisions.

Field of Study : Taxes

CPE Credits : 2.0

This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, C corporations and S corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right business entity for their tax and liability needs.

Field of Study : Taxes

CPE Credits : 3.0

This comprehensive book describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the reader to properly select the right business entity for their tax and liability needs. Major emphasis is given the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives, and nonqualified deferred compensation are discussed in detail.

Field of Study : Taxes

CPE Credits : 22.0

This mini-course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest free loans, and investment planning are investigated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. The new field of professional services is probed to provide tax, financial and estate planning to the key executive.

Field of Study : Taxes

CPE Credits : 3.0

This course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest free loans, and investment planning are investigated. Effective pay plans essential to attract, motivate, and retain key people are described and evaluated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. Equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. The new field of professional services is probed to provide tax, financial and estate planning to the key executive.

Field of Study : Taxes

CPE Credits : 18.0

This course examines and explains the practical aspects of using a closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Practitioners are alerted to often missed fringe benefits, retirement planning opportunities, corporate business deductions, income splitting possibilities, and little-known estate planning techniques. The program covers step-by-step tax procedures to form, operate, and ultimately dispose of a closely held corporation. Distinctions between S and C corporations will be unraveled and guidelines for client direction given.

Field of Study : Taxes

CPE Credits : 21.0

This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantages of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined; and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted.

Field of Study : Taxes

CPE Credits : 2.0

Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This course surveys wills, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and taxes, the emphasis is on practical solutions that are cost effective. The text reviews and explains both federal gift and estate tax systems giving practice pointers and planning observations.

Field of Study : Taxes

CPE Credits : 1.0

This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined. The cancellation of indebtedness income inclusion rules are discussed in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in Section 108. The tax treatment of property repossession under Section 1038 and bad debt treatment under Section 166 is reviewed.

Field of Study : Taxes

CPE Credits : 2.0

This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. Property settlements, basis allocation, third party transfers, and purchases between spouses are explored and analyzed. Special attention is given to the division of business interests, retirement plans (including QDROs), insurance policies, and the family residence.

Field of Study : Taxes

CPE Credits : 14.0

Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This mini-course reviews property settlements and other transfers incident to divorce. Basis allocation, third party transfers and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits.

Field of Study : Taxes

CPE Credits : 2.0

The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue and, in the 2019 tax year, amounted to almost $63 billion claimed by more than 25 million tax filers. In a recent year, 153.8 million individual federal tax returns were filed, and 19.6 million – 12.7% of individual taxpayers – claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that any tax return preparer will prepare the tax returns for many EIC claimants.

Field of Study : Taxes

CPE Credits : 3.0

Today taxpayers must plan for their children’s education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this course examines the tax treatment of costs related to education. Practitioners will learn the ins and outs of the tax benefits concerning education and will be able to identify those educational expenses that are deductible. Additionally, financial planning strategies and techniques are outlined to better prepare taxpayers for future educational costs.

Field of Study : Taxes

CPE Credits : 2.0

Few advantages are as sought after by parents for their children as an education that will enable them to grow professionally and enjoy the benefits such an education can help bestow. The federal government supports and encourages their efforts to provide that education through various programs and income tax incentives. This course will examine the programs, credits, deductions and federal income tax treatment of various items that affect saving for and financing an individual’s education. In so doing, it will consider: – Qualified tuition programs; – Coverdell education savings accounts; – The education savings bond program; – Federal tax credits for education; – The federal tax treatment of scholarships, fellowships, grants and tuition reductions; and – Deductions available for student loan interest.

Field of Study : Taxes

CPE Credits : 4.0

The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOT’s, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini course is to provide participants with a working knowledge of types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.

Field of Study : Taxes

CPE Credits : 3.0

Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given to the maximization of tax benefits in each business format. While each has its own separate characteristics, several may be used together in more sophisticated planning.

Field of Study : Taxes

CPE Credits : 2.0

While accounting and the practice of law are separate professions, the accountant must be conversant with essential legal concepts. Modern accounting practice requires familiarity with corporate legal structure, business entities, partnership operations, contracts, property rights, employment law, divorce, consumer protection, will & trusts, and even bankruptcy law. This course explores these specific areas with an emphasis on business and accounting issues. This informal and clear guide to the basic concepts of business law provides accountants with an excellent review of legal concepts that arise in any tax professional’s practice. The attendees will gain the ability to recognize and discuss general legal concepts with both client and their counsel.

Knowledge is power and nowhere is that truer than in the field of law. To gain such a working knowledge of law, readily understandable explanations are given to essential and related business law subjects. The accountant is guided through the complex maze of literally hundreds of legal principles from acceptance to zoning.

Field of Study : Taxes

CPE Credits : 29.0

Estate planning is when tomorrow becomes today! As a result of recent legislation, estate planning has been made surprisingly simple. This mini-course surveys wills, living trusts, gifts, insurance, marital property and probate avoidance. The will and trust forms are explored along with living wills, durable powers of attorney and nominations of conservator.

Field of Study : Taxes

CPE Credits : 2.0

Learn how to structure an effective estate plan using a highly visual, real-life situation approach. Diagrams, charts, tables, and calculation sheets are used to present key elements of any successful estate plan – from the simplest to the most complex.

Field of Study : Taxes

CPE Credits : 8.0

This presentation integrates federal taxation with overall financial planning. The course will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal financial plans to clients.

The course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective.

Field of Study : Taxes

CPE Credits : 35.0

Practitioners are brought up-to-date information on tax issues affecting estate planning and business issues. A major emphasis of this mini-course is practical estate planning solutions that are cost effective. Devised to reduce or eliminate estate problems and death taxes, this comprehensive guide examines wills, trusts, gifts, insurance, private annuities, and other general estate planning tools. The planning issues and problems that arise from owning a business interest are also addressed.

Field of Study : Taxes

CPE Credits : 2.0

Designed to give a quick overview of estate planning essentials, this course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust types are examined in the context of general estate and gift taxation. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. Talk about having it all in an overview course – there is even a quick review of immediate postmortem death tax planning and filling out Form 706.

Field of Study : Taxes

CPE Credits : 10

This course covers many different aspects of estate planning, including wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost-effective.

Field of Study : Taxes

CPE Credits : 21.0

Estate Tax Planning examines the various aspects of planning for the estate tax liability. The course begins with a discussion of the genesis of estate taxation in English common law and continues with an examination of the estate and its administration. The subjects discussed in the course are a) the estate and its administration, b) federal gift and estate taxes, c) common estate planning trusts, d) calculating federal estate taxes, e) state inheritance and estate taxation, and f) estate tax payment. The text serves as an introduction to the issues of estate settlement and includes a discussion of the probate estate and the federal gross estate.

Field of Study : Taxes

CPE Credits : 4.0

Everyone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This exceptional mini-course surveys wills, living trusts, gifts, marital property, and probate avoidance. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost-effective. The text reviews and explains both federal gift and estate tax systems giving practice pointers and planning observations.

Field of Study : Taxes

CPE Credits : 2.0

While tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.

Field of Study : Taxes

CPE Credits : 13.0

While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero.

Field of Study : Taxes

CPE Credits : 2.0

This course provides a general overview of the key issues facing families, focusing on how federal taxation affects their current economic situation and their future plans. A wide range of topics include marital tax implications, children, education, retirement, estate planning and more. This course is designed to cover the most important topics that will have a direct impact on the financial planning for a family, today and tomorrow. The emphasis is on providing the tax practitioner with key tax solutions to help alleviate the economic concerns of most families.

Field of Study : Taxes

CPE Credits : 24.0

This course integrates federal taxation with overall financial planning. It will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal financial plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual.

Field of Study : Taxes

CPE Credits : 13.0

This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and foreclosure. Current perspectives on asset protection, repossession, and bad debts are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in Section 108. The tax treatment of property repossession under Section 1038 is explored with detail given to the calculation of gain and received property basis. Finally, eldercare and estate planning are reviewed and detailed.

Field of Study : Taxes

CPE Credits : 18.0

This course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals & lodging, educational assistance, dependent care, employer-provided automobiles, interest-free loans, etc. are identified. Employer and employee economic and tax considerations are recognized. Fringe benefit requirements and limits are specified and ERISA compliance requirements are determined.

Field of Study : Taxes

CPE Credits : 4.0

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle business/personal tax essentials. The course examines and explains the practical aspects of individual & corporate planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. This course examines and explains the practical aspects of using a closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Practitioners are alerted to often missed fringe benefits, retirement planning opportunities, corporate business deductions, income splitting possibilities, and little-known estate planning techniques.

Field of Study : Taxes

CPE Credits : 33

Home Office Deduction examines the federal income tax deduction for business use of a home. It addresses the qualifications for a home office deduction and the actual expense and simplified methods of determining the deduction. In addition, it discusses the special home-office deduction rules applicable to daycare facilities and the record-keeping requirements applicable to taking a home office deduction. It considers where the deduction should be taken and the forms a tax preparer should use in connection with the deduction.

Field of Study : Taxes

CPE Credits : 3.0

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Field of Study : Taxes

CPE Credits : 24.0

The Inflation Reduction Act (IRA) was passed in August 2022. This course summarizes the tax legislation embodied in the IRA permitting students to advise clients on how these changes can impact tax planning. This course is an overview providing reference to selected individual, business, and corporate tax provisions enacted, extended, or modified by the IRA. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course emphasizes a general overview of energy tax credits and incentives, taxes and fees on fossil fuel, major features of the reinstated corporate AMT, electric vehicles, stock repurchases, and selected non-tax aspects of the legislation.

Field of Study : Taxes

CPE Credits : 2

An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculations, and pitfalls. Cross issues such as a combined installment sale and like-kind exchange, the impact of related parties, pledging, repossession and contingent payments are reviewed. Also, the importance of recognizing the dangers of dealer status, inventory, purchase price allocation, and installment note disposition are emphasized.

Field of Study : Taxes

CPE Credits : 2.0

This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest factors. Sticky cross issues such as the impact of at-risk rules under Section 465, passive loss restrictions of Section 469, and below-market rate loans under Section 7278 are examined. In addition, the accounting method treatment of interest, points, prepaid interest, and discounted loans are reviewed. Particular attention is given to imputed interest and original issue discount.

Field of Study : Taxes

CPE Credits : 2.0

This course brings the practitioner up-to-date information on tax issues affecting interest and debt. It covers the definition of bona fide debt, the avoidance of equity and lease treatment, imputed interest rates and debt modification. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, equity participation debt, taxable interest, and bad debts.

Field of Study : Taxes

CPE Credits : 17.0

All tax professionals need to know the tax-economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad-based and effective investment tool. The tax professional is in a special position to detect a client’s need for financial planning. Preparing returns discloses assets, savings, business entities, and family members. Knowledge of the client’s assets, activities and the tax characteristics of available entities permit investment matching for maximum after-tax return. The basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce, and eliminate tax is examined. Client goals, purposes and risk tolerances are determined and quantified using the Sharp ratio. Investments and assets are then evaluated using a variety of tools found on the Internet. Finally, investments and entities are matched to produce the best after-tax return for the client.

Field of Study : Taxes

CPE Credits : 13.0

We may all confront issues that directly impact how much we can deduct. This course is designed for participants who want to explore and examine the tax consequences of medical costs, charitable contributions, and casualty and theft losses, especially in relation to their deductibility. The emphasis is examining a wide variety of situations related to these items and the extent to which they may or may not result in a deduction and what limitations on deductibility may be imposed.

Field of Study : Taxes

CPE Credits : 2.0

The course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution.

Field of Study : Taxes

CPE Credits : 2.0

The program will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution. This course is presented in four practical segments: (1) the formation of partnerships, (2) the basic day-to-day operations of partnerships, (3) distributions of assets to partners, and (4) the termination of partnership affairs.

Field of Study : Taxes

CPE Credits : 11.0

With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or suspended. Updating practitioners on the practical aspects of Section 469, this course addresses the needed skill to handle these pragmatic issues. Fundamentals are reviewed, planning opportunities are identified, and creative strategies are discussed and evaluated along with remaining traditional approaches. The goal of this instructive course is to understand and solve client problems under Section 469, with emphasis on tax savings ideas. Participants will learn to master the proper administration of these complex and often cumbersome provisions.

Field of Study : Taxes

CPE Credits : 3.0

This course addresses the practical aspects of Section 469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities identified, creative strategies discussed and evaluated along with remaining traditional approaches. The goal of this instructive program is to understand and solve problems under Section 469, with emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

Field of Study : Taxes

CPE Credits : 9.0

The Tax Cuts and Jobs Act (P.L. 115-97), enacted Dec. 22, 2017, created, under Section 199A, a new deduction for up to 20% of qualified business income (QBI) from partnerships, limited liability companies (LLCs), S corporations, trusts, estates, and sole proprietorships for tax years beginning after Dec. 31, 2017. However, determining the Section 199A deduction amount and availability is a very complex multi-step process that may phase out some or all of the deduction. In the face of this complexity, the text provides a selected overview of the basic components of this below-the-line deduction. Qualified business income, taxpayer’s taxable income, wage/capital limit, specified services trade or businesses, and other key components are not only defined and calculated but their interaction is demonstrated and exampled.

Field of Study : Taxes

CPE Credits : 2.0

Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a “bridge” over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging and also identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits.

Field of Study : Taxes

CPE Credits : 2.0

This course is designed to survey selected “hot” topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped. You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules, and transactions with foreign investors.

Field of Study : Taxes

CPE Credits : 10.0

The need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Retirement income needs are calculated; net after tax Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored. Special consideration is given to the tax treatment of the home and business on retirement. Buy-sell agreements are discussed and eldercare planning is examined.

Field of Study : Taxes

CPE Credits : 16.0

The need for effective retirement planning has never been greater. This mini-course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Retirement income needs are analyzed; Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored.

Field of Study : Taxes

CPE Credits : 2.0

This presentation integrates federal taxation with retirement planning. The course will examine tax and savings strategies related to determining retirement income needs, wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial aspects of retirement. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of retirement planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal retirement plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual.

Field of Study : Taxes

CPE Credits : 17.0

We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. This presentation integrates federal taxation with retirement planning. The course will examine tax and savings strategies related to determining retirement income needs, wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax economics that will permit the tax professional to locate, analyze, and solve the financial aspects of retirement. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of retirement planning. This course will give the participant practice in analyzing problems, developing solutions, and presenting final personal retirement plans to clients. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Retirement income needs are calculated; net after-tax Social Security benefits are determined, and distribution options from IRAs and retirement plans are explored. Special consideration is given to the tax treatment of the home and business on retirement. Buy-sell agreements are discussed and eldercare planning is examined.

Field of Study : Taxes

CPE Credits : 32.0

The need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Field of Study : Taxes

CPE Credits : 4.0

In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.

Field of Study : Taxes

CPE Credits : 3.0

The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are business owners of pass-through trades or businesses who may be eligible for the TCJA’s pass-through deduction. Section 199A Pass-Through Deduction course examines this deduction.

Field of Study : Taxes

CPE Credits : 3.0

Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met for those expenses to qualify for deduction. Furthermore, practitioners can use this as a guide to determine which of their clients’ taxes are deductible as business expenses.

Field of Study : Taxes

CPE Credits : 2.0

How can you help your clients protect their assets? What is the best way for your client to “go bankrupt”? How can you help your client avoid the tax trap when going through a divorce? This course addresses all of these and many other, critical legal issues for the tax practitioner in a quick and effective potpourri of legal topics and their tax impact. The emphasis is on the tax consequences of common legal issues in today’s litigious society. From the Americans with Disabilities Act to Social Security taxes, a generous sampling of key areas is examined and explored. Tax practitioners will be quickly surprised to find how often the “tax tail” can wag the legal dog.

Field of Study : Taxes

CPE Credits : 2.0

This course takes an in-depth look at audit triggers from cash intensive businesses, the hobby loss rules, the proper classification of independent contractors and employees, and the requirements of the recent Tangible Property Regulations. This course also briefly reminds the practitioner of the requirements of some of the older red flags, such as meals and entertainment, travel, and the office in the home deduction. At the end of each chapter is an Action Plan, which the practitioner can use to develop procedures with respect to properly addressing these potential audit issues. By following these procedures, we can certainly go a long way to keep our clients out of trouble with the IRS and the DOL.

Field of Study : Taxes

CPE Credits : 5.0

Americans who want to be their own boss are not entirely on their own. They have a rich uncle – Uncle Sam – who is there to help, as well as to make demands. The nation’s tax laws are intended to encourage people to start new businesses and are chock full of incentives and tax breaks, as well as sometimes onerous reporting requirements. This course is a fast-paced and entertaining guide through tax issues affecting business entities and their owners. The focus of this class is on tax devices and techniques available to the small-business owner. Emphasis will be given to operational deductions, fringe benefits, compensation, family income splitting, retirement plans, and estate planning.

Field of Study : Taxes

CPE Credits : 24.0

This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under 213. There is an examination of property settlements and other transfers incident to divorce. A tax surprise for many taxpayers is the taxability of debt cancellation and repossessing property sold on the installment method can also be taxable. Finally, practitioners are brought up-to-date information on tax issues affecting estate planning and business issues.

Field of Study : Taxes

CPE Credits : 3.0

This course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, taxable interest, and bad debts.

Field of Study : Taxes

CPE Credits : 3.0

The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, will significantly affect tax planning and the income tax liability for many taxpayers. This course will examine the principal changes affecting individual taxpayers made by the TCJA. It examines the provisions of the TCJA with increased potential to affect the taxation of individuals and which are related to changes in: 1. Individual and capital gains tax rates; 2. Standard deduction and exclusions; 3. Income and adjustments to income; 4. Itemized deductions in Form 1040 Schedule A; 5. Form 1040 Schedule C; 6. Tax credits; 7. Individual alternative minimum tax (AMT); 8. Taxation of unearned income of minor children; 9. Qualified tuition plans; 10. ABLE accounts; 11. Tax treatment of student loan indebtedness discharges; 12. Net operating losses; and 13. Affordable Care Act individual responsibility requirement. In addition, it will consider the business-related TCJA provisions affecting individual taxpayers, including

Field of Study : Taxes

CPE Credits : 3.0

The IRS, one of the world’s largest tax administrators, collected about $4.7 trillion in taxes from 275 million annual returns in FY 2023. However, with an estimated $574 billion in back taxes uncollected in 2023, the IRS, also the world’s largest collection agency, actively seeks payment of tax debts. The IRS can collect back taxes for 10 years from the date of assessment. To collect delinquent tax debt, the IRS may take a series of actions, such as filing a Notice of Federal Tax Lien, levying assets (e.g. wages, bank accounts), and offsetting federal tax refunds, unless taxpayers make arrangements to settle their debt. Tax resolution is the process of developing and implementing a solution to solve a taxpayer’s IRS problem.

Since every tax situation is unique, this course is designed to help you understand several methods used by tax professionals to resolve tax disputes with the IRS and reduce tax liabilities allowed by law. It is divided into five parts. Part I identifies taxpayers’ rights and responsibilities under the law. It discusses the role of taxpayers and the “Taxpayer Bill of Rights” by describing what taxpayers can expect if they need to work with the IRS. Part II explores practical options, such as payment plans, Offers in Compromise, and delay collection request, for taxpayers who cannot pay in full immediately. It also identifies common reasons the IRS might consider penalty abatement. The statute of limitations on a tax debt is explained.

Part III focuses on IRS collection actions. It explains how the IRS determines taxpayers’ ability to pay delinquent tax liabilities. It also covers everything taxpayers need to know about lien and levies from the IRS filing criteria, procedures, consequences, and how to remove them. Part IV addresses the IRS long-term payment plan (Installment Agreement) by explaining different payment options, ways to apply, and how to deal with defaulted payment plans. Part V discusses how to settle taxes with Offers in Compromise by explaining submission rules, how to prepare a Collection Information Statement, and the IRS evaluation process. The course includes many examples to help you understand tax rules and procedures.

Field of Study : Taxes

CPE Credits : 7.0

Employer-sponsored retirement plans, generally referred to in the aggregate as qualified employee plans, constitute one of the important “legs” of the retirement stool that individuals look to for their income in retirement. The other two legs of that stool are personal savings-through investment in securities, deferred annuities, savings accounts, etc. and Social Security retirement benefits. This course will examine qualified employee plans, their limits and their tax treatment along with a discussion of annuities and their taxation. Annuities offer their owners the opportunity to systematically liquidate a principal sum or save money for a long-term objective. For many annuity buyers, that objective is to provide income during retirement. As we will see in our examination of annuities, they provide owners with a number of advantages; principal among them is their tax treatment. By purchasing and investing in an annuity, a contract owner can avoid current income taxation of earnings. By avoiding current inc

Field of Study : Taxes

CPE Credits : 3.0

Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and evaluated along with traditional approaches. Taxpayers are once again looking to their tax professional for guidance and planning related to travel and entertainment expenses. The goal of this course is to understand and solve problems.

Field of Study : Taxes

CPE Credits : 14.0