CPA CPE Courses | Sequoia CPE

Auditing

This course covers new audit reporting standards issued by the Auditing Standards Board.

This course takes a toolkit approach to mitigating risk with a series of internal controls.

Course Title	Hours	Category
Federal Government Auditing	24	Auditing (Governmental)
Avg. Rating: 4.56 / 5 This course provides up-to-date information on applicable laws, regulations, and audit standards for Federal Government auditing. It condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics. It is written in a non-technical style and makes for good reference material complete with helpful exhibits. The course will address topics such as: Guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, and accounting Coverage of the scope and work required in an audit of Federal agencies Auditing and evaluating Federal IT systems Examples of Federal audits Note: After the publication of this material, OMB Circular A-133 was superseded by the issuance of 2 CFR part 200, subpart F. Among other things, those changes increased the audit threshold to $750,000 for auditee fiscal years beginning on or after December 26, 2014 and made changes to the major program determination process. Where OMB Circular A-133 is referenced in the material, please refer to 2 CFR part 200 Course Objectives Table of Contents To recall highlights of the evolution of Federal accounting and auditing To recognize laws, regulations and audit standards that form the basis to the Federal audit criteria To identify some of the issues in reporting on Federal financial statements and internal controls To recognize elements of the Federal budgeting process To identify the structure of financial statements covered by a Federal financial statement audit report To recall some of the changes made to the audit guidance for Federal departments and agencies To recognize the various phases of the Federal audit model To identify important features of the planning phase of a Federal audit To identify the guidance for auditing internal controls within the Federal Government To recognize the key factors in assessing risk To recognize different types of testing used in auditing controls, transactions, and accounts To recall various end-of-audit concerns including representation letters To identify the audit process for Federal IT systems To recognize the different types of performance audits To recall elements of auditing Federal Government procurement contracts To identify features that pertain to attestation reporting Course #: 1085B Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing (Governmental) Total Pages: 476 Questions: 120
Managers & Auditors Fraud Examination Popular	24	Auditing
Avg. Rating: 4.79 / 5 This course is an ideal introduction for beginners in the field of fraud examination and fraud-awareness auditing. It outlines the basics surrounding fraud examination including the law and criminology, presents the components associated with employee and management fraud, and provides an overview of the general fraud examination methodology and fraud theory approach. It also explains how audits of financial statements can be developed to detect fraud in consideration of different accounting cycles. The purpose of this course is to give practical guidance and enhance the financial professional’s ability to recognize, detect, and prevent financial fraud in organizations as it relates to financial statement reporting. This course is ideal material in the field of auditing for fraud. Course Objectives Table of Contents To recall the law as it relates to fraud including criminal and civil actions for fraud To recognize various federal criminal fraud statutes To identify various types of crime and corporate illegal behavior To identify various employee fraud schemes To recognize management fraud techniques as they relate to misstated financial statements To identify the fraud theory approach and the methodology of such To recall documentary and interview techniques To recognize the nature, signs, prevention, and detection of fraud as it relates to performing financial statement audits To identify types of fraud, characteristics of fraudsters, and conditions that make fraud possible To recall fraud prevention methods and fraud detection signs To recognize internal controls as they affect financial recordkeeping and reporting To identify various elements that make up a financial reporting control system To identify audit procedures and fraud identification techniques appropriate for cash collections and receivables To recognize procedures to perform for audit evidence related to cash disbursements and payables To recall elements of the payroll control system To recall various aspects of controls over the production cycle To recall functions of the finance and investment cycle and how to evaluate the controls over them To recognize some practical techniques for developing fraud-detecting procedures To recall the auditors’ responsibilities for fraud detection To recall what is Digital Analysis Course #: 1005D Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 492 Questions: 120
Auditing: Latest Updates	16	Auditing
Avg. Rating: 4.83 / 5 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 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. Course Objectives Table of Contents To identify an example of a concentration which might require disclosure To recall the definition of near term To identify a scenario in which it would be impracticable for an auditor to attend a physical inventory To recognize an advantage of remote auditing To recognize a behavioral trait of most occupational fraudsters To recognize the difference between fraud and an error To recognize a behavioral trait of most occupational fraudsters To recognize the difference between fraud and an error To recall the three conditions of the fraud triangle To identify common types of financial statement fraud noted by the FBI To recognize an example of a misappropriation of assets To recognize a factor to consider in evaluating going concern of an entity To recall how an investment in equity security should be accounted for under GAAP To recognize the new sales tax rules in the wake of the Wayfair decision To recognize an example of a coverage ratio To recall the timeframe within which most lawsuits against auditors occur To identify a recommendation to tighten up auditor workpapers To identify a suggestion for an auditor to reduce time and increase audit efficiency To recognize when negative accounts receivable confirmations should not be used To identify the form of a comfort letter that would be appropriate for an accountant to make to a lender To recall the rule for an auditor presenting his or her city and state on the audit report To identify the rules of an auditor communicating deficiencies found in an audit To recognize an example of a result that can occur if there is a problem with a DOL employee benefit plan audit To identify a type of fraudster To recognize an example of an attribute of information obtained as audit evidence per SAS No. 142 To identify how inherent and control risk should be assessed under the SAS No. 143 requirements To recall the three approaches that an auditor can use to perform further audit procedures required by SAS No. 143 To identify some instances in which an auditor may conclude that a specialist’s work is not adequate To identify a type of risk assessment procedure that an auditor can use in accordance with SAS No. 145 To recall examples of risk assessment procedures that an auditor may perform in SAS No. 145 To recognize how to perform risk assessment procedures when relying on information obtained from previous experience with an entity To identify examples of risk assessment procedures to obtain audit evidence in accordance with SAS No. 145 To recognize a new requirement made by SAS No. 145 in connection with assessing inherent risk and control risk in an audit To identify how an auditor should respond if the auditor does not plan to test the operating effectiveness of an entity’s controls To recall the date by which an engagement partner must take responsibility for determining that ethical requirements are fulfilled To identify certain requirements an engagement partner must satisfy in performing an audit engagement To recognize examples of resources assigned or made available by a firm to support performance of an audit engagement To identify a type of unconscious bias defined in SAS No. 146 To recall a possible action that an engagement team may take to mitigate impediments to exercise professional skepticism To identify when a successor auditor should request management to authorize a predecessor auditor’s response to the successor auditor’s inquiry To recognize one of the new inquiries a successor auditor should make of a predecessor auditor by SAS No. 147 To recall the extent of a predecessor auditor’s response to a successor auditor’s inquiries when there are certain restrictions on the predecessor auditor To identify an example of a recently issued auditing standard that SAS No. 148 incorporates into amendments to AU-C 935, Compliance Audits To recognize one of the five components of a system of internal control identified in SAS No. 145 and incorporated into AU-C 935 by SAS No. 148 amendments To recall examples of inherent risk factors related to identifying and assessing risks of material misstatement in a compliance audit To identify the party required to take overall responsibility for the quality on a group audit engagement in accordance with SAS No. 149 Course #: 1095E Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 484 Questions: 80
Internal Controls	12	Auditing
Avg. Rating: 4.66 / 5 Internal controls are necessary in order to provide reliable, timely, and useful data needed to support operating, budgeting, and policy decisions. This course takes a “toolkit” approach to address a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. It contains detailed controls and risks outlined for key business processes as well as material to improve internal control efforts. It also provides guidance for M&A projects and SOX 404 initiatives. Course Objectives Table of Contents To identify corporate controls to mitigate risk To recognize that internal control systems have limitations To identify the sub-processes of the O2C process To identify the foundational elements of the Treasury process To identify the risks that are mitigated by using supplier portals To recognize the role that HR and payroll play in internal control processes To identify the foundational elements of the supply chain process To identify the foundational elements of the R2R process To recognize the importance of compliance in government contracting To recognize the importance of implementing internal controls associated with GRRRC To recognize the importance of internal controls with IT policies and procedures To identify key assets To identify which types of insurance are necessary To identify the role of internal controls on EH&S regulations To recognize the importance of customer input To recognize the role of PS metrics To recognize the role of entity-level controls Course #: 1100C Delivery: Self-Study CPE Hours: 12 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 426 Questions: 60
Audit Reporting Standards: SAS 134-141	10	Auditing
Avg. Rating: 4.74 / 5 The objective of this course is to address the new audit reporting standards issued by the Auditing Standards Board as SAS Nos. 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 SAS No. 140 to supplementary information, required supplementary information, compliance audits, interim financial information, and audits of internal control over financial reporting. Course Objectives Table of Contents To identify the types of audit reports that can be issued under new AU-C 700A To identify the definition of a written report To recognize an acceptable title for an auditor’s report To recognize the order in which certain sections of the new auditor’s report should be presented in AU-C 700A To recall how an auditor should report when conducting an audit in accordance with PCAOB standards To recognize the requirements and limitations with respect to communicating on key audit matters in accordance with new AU-C 701 To identify examples of acceptable and unacceptable headings to use in modified reports under new AU-C 705A To recognize the order in which certain sections of a modified opinion should be presented in the new auditor’s report in AU-C 705A To recognize examples of modified opinions as defined in AU-C 705A To identify examples of situations in which an auditor must or may include an emphasis-ofmatter or other-matter paragraph as required by new AU-C 706A To recall examples of fraud risk factors expanded by SAS No. 135 To identify expanded procedures auditors of ERISA plan financial statements must perform in newly issued SAS No. 136, including a review of the draft Form 5500 To identify the new ERISA Section 103(a)(3)(C) audit in SAS No. 136 To recognize the scope of the term “other information” and “annual report” as used in the newly issued SAS No. 137 pertaining to auditing and reporting other information To recall how an auditor should label other information in the auditor’s report To recognize the new definition of materiality found in SAS No. 138 To identify certain paragraphs in the new auditor’s report on a special purpose framework To recognize how an auditor should present required supplementary information under SAS No. 140’s amendment of AU-C 730 To identify amendments made to several auditing standards by SAS No. 140 Course #: 1115B Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 294 Questions: 50
Understanding The Fraudster	10	Auditing
Avg. Rating: 4.78 / 5 About 80% of occupational fraud is committed by insiders. The reason this is still so prevalent is that organizations fail to adequately understand the characteristics of fraud perpetrators. Most fraud prevention and detection programs focus on controlling the environment rather than on the actual source of the fraud – people. This course provides a comprehensive overview of investigative psychology that will allow businesses to close this gap in fraud prevention. This course will guide readers through a step-by-step process of developing a fraud profiling methodology. It includes a host of charts and diagrams to illustrate the process that include: instructions for productive data mining, compiling a list of key characteristics of the fraudster, evidence-based red flags and warning signs, and a guide to bringing human resources on board during the recruitment process. Course Objectives Table of Contents To recall various characteristics of occupational fraud To identify different types of occupational fraud and corruption To recall the median duration of fraud discovery To recognize what shapes the level of corporate integrity To identify the main cause of opportunity for fraud To recall the characteristic added to the fraud triangle making it the fraud diamond To recognize what makes up a fraud profiling strategy To identify the characteristics of a typical fraudster To recognize what assets are most often misappropriated To recall the level of fraud discovered by chance To recognize red flags of a fraudster To identify the significance of the position and the department of a fraudster To recall the impact of collusion on fraud To identify common features of fraud victim organizations To recall the consequences of fraud on victim organizations To recognize actual case studies related to fraud To recall what is offender profiling and how it is obtained To recall characteristics of antifraud programs To identify types of data analysis techniques To recognize techniques of applying fraud profiling to an organization To recall the phases of creating a fraud profile for an organization To recognize the occurrence of actual convictions of fraud-related offenses Course #: 1080E Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 313 Questions: 50
Yellow Book	8	Auditing (Governmental)
Avg. Rating: 4.84 / 5 This course provides a framework for performing high-quality audit work according to Generally Accepted Government Auditing Standards (GAGAS) with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. Course Objectives Table of Contents To recognize different types of attestation engagements To identify factors to consider when determining the type of compliance statement to be issued To identify ethical principles that guide an auditor’s performance To recall threats to independence and how the threats are evaluated and mitigated To recognize the requirements of competence To identify the continuing professional education requirements To recall the quality control and peer review requirements To recognize characteristics of the standards for financial audits To identify types of attestation engagements and what to include when reporting internal control deficiencies To recall characteristics of performance audits To recognize reporting characteristics for performance audits Course #: 1135B Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 241 Questions: 40
Fraud Analytics	6	Auditing
Avg. Rating: 4.54 / 5 This course will help you get your business into a proactive fraud detection environment that identifies potentially threatening actions before they occur. It presents an effective approach to fraud detection that discovers usual patterns, identifies red flags, and aligns trends. It will equip you with new ways of conducting fraud analysis that will broaden your ability to try new and diverse tools. Utilizing methods for identifying specific areas of fraud risk and fraudulent activities, this course will cover the schematics of fraud and fraud analytics; the evolution of fraud analytics; the analytical process; using ACL Analytics in the face of Excel; fraud analytics versus predictive analytics; detecting fraud with IDEA data analysis software; Centrifuge analytics – is big data enough?; i2 Analyst Notebook and fraud analytics; and new trends in fraud analytics and tools. Course Objectives Table of Contents To recall characteristics of detection of occupational fraud To identify differences between fraud prevention and detection To recognize the stages in the fraud analysis process To recognize characteristics of ACL analytical software To recognize the uses for predictive modeling To identify when CaseWare IDEA is best used To recognize the phases of Centrifuge VNA fraud analysis To recognize the attributes of IBM’s i2 Analyst’s Notebook To identify analysis techniques used when there is a large amount of data To recall some of the new trends in fraud analytics Course #: 1090B Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 170 Questions: 30
Corporate Fraud and Manipulation	6	Auditing
Avg. Rating: 4.82 / 5 This course offers a comprehensive guide to corporate fraud and manipulation. It is filled with facts, insights, and helpful suggestions for understanding and preventing corporate malfeasance before it takes hold in an organization. It contains an exploration of the warning signs that accounting fraud may be taking place and details some proven techniques for identifying, preventing, and addressing fraud. You’ll find descriptions of both legal and illegal practices, as well as explanations of the role of corporate governance plays in mitigating these fraudulent practices. Course Objectives Table of Contents To recognize different types of business fraud To recognize how fraud has been a part of history To identify the institutions involved with regulating accounting standards To recognize the components that can lead to fraud To identify factors involved in legal manipulations To recognize where and when illegal accounting can occur To recognize the consequences for those involved with committing fraud To recognize the clear warning signs of fraud To identify the motives behind corporate fraud To recognize the warning signs of fraud on an income statement To identify some suggested regulations that could curb accounting fraud Course #: 1110B Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 220 Questions: 30
Audit Reporting Standards: SAS 142-145	4	Auditing
Avg. Rating: 4.84 / 5 The objective of this course is to address the 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 to auditing standards in connection with use of specialists (management and auditor specialists) and use of price information obtained from external sources. The final section addresses significant changes made by SAS No. 145 to the auditor’s understanding of an entity and its environment and the assessment of risks of material misstatement. Course Objectives Table of Contents To identify an example of an attribute of information obtained as audit evidence To recognize actions an auditor should perform in evaluating information used as audit evidence To recognize attributes of information to be used as audit evidence To identify an attribute that affects the reliability of information used as audit evidence To recall functions on which an auditor can use automated tools and techniques identify an example of an accounting estimate related to classes of transactions, account balances, and disclosures identified in SAS No. 143 To recognize how inherent and control risks should be assessed in accordance with SAS No. 143 To recognize an example of an inherent risk factor To identify examples of approaches that can be performed in assessing the risks of material misstatement from accounting estimates To recall one of the amendments made to AU-C 501 by SAS No. 144 in connection with using the work of an external inventory-taking firm To identify some instances in which an auditor may conclude that a specialist’s work is not adequate To identify a type of risk assessment procedure that an auditor can use in accordance with SAS No. 145 To recall examples of risk assessment procedures that an auditor may perform in SAS No. 145 To recognize how to perform risk assessment procedures when relying on information obtained from previous experience with an entity To identify examples of risk assessment procedures to obtain audit evidence in accordance with SAS No. 145 To recognize a new requirement made by SAS No. 145 in connection with assessing inherent risk and control risk in an audit To identify how an auditor should respond if the auditor does not plan to test the operating effectiveness of an entity’s controls Course #: 1125B Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 149 Questions: 20
Audit Reporting Standards: SAS 146-149 New	2	Auditing
Avg. Rating: 4.88 / 5 The objective of this course is to review four recently issued auditing standards: SAS Nos. 146-149. The first section reviews the requirements found in SAS No. 146 related to quality management of an audit engagement, including identifying the key elements of quality management, the important role and responsibilities of the engagement partner in managing the audit, and the importance of quality to all members of the audit engagement team. The second section informs the reader of the various changes made to AU-C 210, Terms of Engagement, by SAS No. 147 in connection with fraud and noncompliance with laws and regulations. Topics include clarifying requirements and guidance related to a successor auditor’s inquiries of a predecessor auditor, responsibilities of the predecessor auditor to respond to successor auditor inquiries when authorized by management, and more. The third section addresses amendments made to AU-C 935, Compliance Audits, by SAS No. 148, to reflect changes made by recently issued auditing standards SAS No. 142 and 145. The course also identifies amendments to the appendix to AU-C 935 that identifies AU-C sections that are specifically excluded from application to compliance audits. Finally, SAS No. 149 addresses special considerations that apply to a group audit, including in circumstances in which component auditors are involved or when the group auditor makes reference to the audit of a referenced-to auditor. Course Objectives Table of Contents To recall the date by which an engagement partner must take responsibility for determining that ethical requirements are fulfilled To identify certain requirements an engagement partner must satisfy in performing an audit engagement To recognize examples of resources assigned or made available by a firm to support performance of an audit engagement To identify a type of unconscious bias defined in SAS No. 146 To identify when a successor auditor should request management to authorize a predecessor auditor’s response to the successor auditor’s inquiry To recognize one of the new inquiries a successor auditor should make of a predecessor auditor by SAS No. 147 To recall the extent of a predecessor auditor’s response to a successor auditor’s inquiries when there are certain restrictions on the predecessor auditor To identify an example of a recently issued auditing standard that SAS No. 148 incorporates into amendments to AU-C 935, Compliance Audits To recall examples of inherent risk factors related to identifying and assessing risks of material misstatement in a compliance audit To identify the party required to take overall responsibility for the quality on a group audit engagement in accordance with SAS No. 149 Course #: 1140A Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 83 Questions: 10
Fraudulent Financial Reporting	2	Auditing
Avg. Rating: 4.92 / 5 “Management fraud” and “fraudulent financial reporting” are synonymous. In general, financial statement fraud occurs through: (1) the overstatement of assets and income, and (2) the understatement of liabilities and expenses. Since the production of financial statements is the responsibility of management, financial statement fraud almost always occurs with the knowledge or consent of management. Course Objectives Table of Contents To recognize management fraud techniques as they relate to misstated financial statements Course #: 1020E Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Auditing Total Pages: 49 Questions: 10

Accounting

A Guide to Not-for-Profit Accounting

This course covers general and specialized accounting and reporting issues like in education and healthcare.

ERC and PTE Tax

This course covers the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax.

Course Title	Hours	Category
Government Accounting	24	Accounting (Governmental)
Avg. Rating: 4.75 / 5 This course is designed to provide current accounting and reporting standards and practices related to government accounting. It also covers the reasons behind the standards and practices, their strengths and limitations, and possible alternatives. This course covers the changes in the standards as a result of several new GASB Statements that have required implementation over the past several years, including those related to the more rigorous accounting and reporting requirements for pension and health care plans. Course Objectives Table of Contents To recognize characteristics of the government accounting environment To recall how funds are used in accounting for governmental activities To identify different budgeting and control methods used by governmental entities To recall various revenue recognition criteria To recall how to properly recognize expenditures in governmental funds To recognize the proper accounting for capital leases and debt service in governmental funds and government-wide statements To identify what costs are properly capitalized and how they should be reported To identify various marketable securities and how they should be reported To recognize characteristics of various long-term obligations and proper reporting treatment To recall the proper accounting treatment for various business-type activities To recognize the factors involved in calculating pensions and how to properly account for them To recall the ways of reporting on component units To recognize the components of the ACFR To identify how to measure a government’s fiscal effort Course #: 2115E Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 546 Questions: 120
Compilation and Review	20	Accounting
Avg. Rating: 4.86 / 5 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 26, 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. There is also a discussion of the new Quality Management (QM) Standards in SSARS No. 26. 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 issues, and more. The focus of the course is to identify, recognize and recall the rules pertaining to various pronouncements, including those related to recent developments. Course Objectives Table of Contents To identify some of the changes in SSARS No. 21, as amended, that are and are not carried over from auditing standards To identify engagement types that are and are not authorized under SSARS No. 21 To recall whether the preparation of financial statements standard is an attest or nonattest service To recognize the term that is assigned to engagements performed on the cash, tax and regulatory bases of accounting To recognize a criterion for an accountant to perform a preparation engagement To recall whether a preparation engagement under AR-C 70 is subject to peer review To identify whether a report is required in a preparation of financial statements engagement under AR-C 70 To recognize what the reporting requirements are, if any, when a “no assurance” legend is omitted from prepared financial statements under the AR-C 70 standards To recognize an acceptable location in which to place the description of a special purpose framework in a preparation of financial statements engagement To identify where to disclose GAAP departures in a preparation of financial statements engagement To recognize whether an accountant and a client must sign an engagement letter for a preparation of financial statements engagement under AR-C 70 To recall the objective of a compilation engagement under AR-C 80 of SSARS No. 21 To identify some procedures that must be performed in a compilation engagement under AR-C 80 of SSARS No. 21 To recognize some of the changes made to the compilation report under SSARS No. 21, including those related to special purpose frameworks and GAAP departures, among others To recall how an accountant should report when there is a lack of independence in a compilation engagement To identify who should sign a representation letter in a review engagement To recognize a procedure that should be done when performing analytical procedures in a review engagement To identify which party is responsible for determining that engagement team members have appropriate competence and capabilities to perform a SSARS engagement To identify one of the requirements in SSARS No. 24 when reporting on an international financial reporting framework To identify the reporting options for controllers who seek to issue financial statements To recognize the accountant’s responsibility for reporting fraud in compilation and review engagements To identify the types of analytical procedures that can and cannot be used in a review engagement To recognize certain terms used as the basis for evaluating going concern in a review engagement To identify factors that may or may not suggest there is a potential going-concern problem in a compilation or review engagement To identify the period of time that defines “reasonable period of time” in going concern To recognize the threshold to evaluate an Altman Z Score To identify an example of a deferred M-1 that is eliminated by tax-basis financial statements To recognize some of the general rules for tax-basis financial statements To identify the options available to report on supplementary information in a compilation or review engagement To recognize the general disclosure rules when issuing a compilation report on a specified element To identify when a management representation letter is required and some general rules pertaining to such letters To identify a prescribed form and the options for reporting on personal financial statements To identify examples of simpler reporting options to issuing GAAP financial statements To identify provisions to incorporate into engagement letters to protect the accountant against liability claims To recognize the privity standard as it relates to the accountant’s liability to third parties To recognize the general rules to maintain independence when an accountant performs nonattest services for an attest client To identify when independence is impaired in certain situations in which an accountant performs nonattest services for an attest client Course #: 2045J Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 657 Questions: 100
GAAP: Comprehensive Guide	16	Accounting
Avg. Rating: 4.83 / 5 This course covers a variety of issues related to GAAP, including the unusual reporting and disclosure issues that develop in practice, such as how to disclose life insurance, leases, catastrophes, and taxbasis financial statements. Course Objectives Table of Contents To recall the accounting treatment for non-monetary exchanges To recognize the formula for measuring an impairment of real estate To identify the accounting for different types of investments such as securities, investments using the equity method, and partnerships To recognize the types of information that should be used in computing the allowance account for trade receivables To recognize how FIFO inventory is valued under the new inventory rules To recall certain inventoriable costs To recall the GAAP rules to account for an intangible asset with a finite useful life To identify the accounting for environmental contamination costs To identify examples of costs associated with exit activities To recognize how an entity should account for revenue when treated as an agent To identify options to avoid having to maintain two depreciation schedules To recognize how to account for certain transactions on the statement of cash flows To identify examples of group concentrations To recognize some of the results from the net operating loss rules in tax reform To identify the basic accounting for fresh start reporting To identify how web development costs are accounted for during certain stages of development To recognize when an entity may elect the fair value option and identify some of the eligible items for which the option is available To recognize the basic rule for the liquidation basis of accounting To recognize some of the M-1 differences that do not apply to tax-basis financial statements To recognize how to account for an accounting change in tax-basis financial statements To recall how to account for and present nontaxable and nondeductible items in tax-basis financial statements To identify the disclosure requirements for tax-basis financial statements To recognize the appropriate and inappropriate financial statement titles for tax-basis financial statements Course #: 2005J Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 403 Questions: 80
Accounting and Financial Reporting: Latest Updates	16	Accounting
Avg. Rating: 4.75 / 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, 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. This 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. Course Objectives Table of Contents To recognize a reason public companies over disclose in their notes to financial statements To identify the goal of the FASB’s Disaggregation-Income Statement Expenses project To recall the definition of free cash flow To recognize some of the key ratios used to analyze working capital To identify some of the symptoms of inefficiently managed working capital To recognize one of the characteristics of a multi-employer pension plan To recognize the impact that life expectancy has on the amount of a pension liability To identify the shift in the types of retirement plans over the past decade To review the financial statement presentations permitted under the LIFO Conformity Requirement To review how debt and equity securities should be accounted for under GAAP To recognize the type of information that is used to estimate credit losses under ASU 2016-13 To recognize a key change found in the new lease standard To identify how a lessee recognizes a lease liability under the new lease standard To identify potential impacts from implementing the new lease standard To recognize the general structure of the FASB Accounting Standards Codification (ASC) To recall the general GAAP rule for management’s evaluation of going concern To recognize criteria for presenting a transaction as part of discontinued operations To identify a method that can be used to record variable consideration under the revenue standard To recognize the approaches that are used to record revenue under the new revenue standard To recognize a feature of high-quality earnings To identify a concentration of risk that might require disclosure To recall how LIFO inventories should be valued under GAAP To recognize how to present the Employee Retention Credit (ERC) in the statement of income To identify how to account for the Pass-Through Entity (PTE) Tax under GAAP To recognize the VIE accounting alternative for leases under common control in ASU 2018- 17 To review the accounting for a net operating loss To recall the rule for deductibility of interest in IRC 163(j) To identify a particular way in which most marijuana business must operate To recognize when a state might be able to charge sales tax under the Wayfair decision Identify some unusual transactions and how they are recorded on the statement of cash flows To review how to account for a joint venture To identify how to measure a crypto asset and record it on the balance sheet and income statement To recall some of the new disclosures for income taxes required by ASU 2023-09 Course #: 2100H Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 512 Questions: 80
The New Lease Standard New	10	Accounting
Avg. Rating: 4.71 / 5 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. Course Objectives Table of Contents To recognize a key change made to GAAP by the new lease standard To identify a type of lease that exists for a lessee under ASU 2016-02 To recall a type of lease for which the ASU 2016-02 rules do not apply To recognize some of the criteria that determine whether a contract is or is not a lease To identify some of the types of economic benefits a lessee can obtain from a leased asset To recognize a right that ASU 2016-02 states does not prevent a lessee from having the right to direct use of an identified asset To identify a threshold for a lease term to be considered a major part of an asset’s remaining economic life To recognize why an entity might not want to use the risk-free rate to compute the present value of lease payments To identify how a lessee should account for initial direct costs To recognize items that are and are not components of a lease term To recall the method a lessee should use to record interest expense on a lease obligation To identify types of leases for a lessor To recognize the rate that a lessor should use in performing the 90% test for a direct financing lease To recall how a lessor should initially account for initial direct costs for a lease in certain instances To identify how a lessor should account for lease payments received on the income statement for an operating lease To recall how a lessor should classify certain cash receipts on the statement of cash flows To recognize how certain existing leases are accounted for on the implementation of ASU 2016-02 To identify how deferred income taxes will be treated for lessees under ASU 2016-02 To recall the potential impact that the new lease standard might have on a lessee’s EBITDA and debt-equity ratios To recall the IRS rules as to when an entity should and should not capitalize a lease for tax purposes Course #: 2150A Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 344 Questions: 50
Enron and the SEC	8	Accounting
Avg. Rating: 4.65 / 5 This course covers the factors that led to the demise of Enron, as well as some of the changes that were made to accounting, auditing, and SEC rules as a result of those issues identified in the Enron situation. It reviews the GAAP rules that were in effect at the time of the Enron abuses, as well as examining the aftermath of Enron, including the Sarbanes-Oxley Act of 2002 and the new consolidation rules related to variable interest entities. Course Objectives Table of Contents To recall the background leading up to the Enron bankruptcy To recognize the pre-Enron rules for investments, consolidations, and SPEs To recall Enron’s use of SPEs To recall Enron’s violations of disclosures To recognize Enron’s board and audit committee actions To identify the new rules related to audit committees To identify some of the audit and independence issues that are at the forefront of the Enron-Andersen debate To identify some of the specific changes that have occurred as a result of the Enron situation To identify the changes as a result of the Sarbanes-Oxley Act To recall Enron’s impact in consideration of the FASB Interpretation No. 46R Course #: 2035B Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 169 Questions: 40
The New Revenue Standard	8	Accounting
Avg. Rating: 4.77 / 5 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 that implemented the standard in 2020 and are continuing to experience post-implementation issues. Topics include an 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 transactions. The course also addresses how to account for contract costs, financial statement presentation of revenue-related accounts, disclosures, and transition methods and guidance. Course Objectives Table of Contents To identify an example of premature recognition of revenue To identify one of the five steps to apply the new revenue standard To recall a condition that must be met to identify a separate performance obligation To identify methods authorized to estimate variable consideration in a contract To recognize information that can be used to allocate the transaction price to performance obligations To identify two methods that are used to record revenue in Step 5 of the revenue standard To recognize how to account for the transfer of a product with a right to return To recognize the requirement that must be met for a company to be considered a principal in a revenue transaction To recall the general rule that determines whether an entity should record revenue gross or net To identify several types of warranties accounted for under the revenue standard To identify different types of intellectual property subject to the licensing rules in the revenue standard To recognize an example of a prepaid stored-value product To recall how an entity should account for breakage related to prepaid stored-value products To recall how certain contract costs are accounted for under the revenue standard To recognize certain disclosures required by the revenue standard for nonpublic entities To recall an applicable financial statement (AFS) Course #: 2125F Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 267 Questions: 40
Basic Real Estate Accounting Principles	6	Accounting
Avg. Rating: 4.89 / 5 This course is filled with practical information for putting basic real estate accounting principles to work for you or your organization. It is a road map to a broad range of real estate accounting topics, including all forms of ownership. It will introduce real estate terms and products, discuss various types of transactions and address the audits that real estate entities are subjected to. This course requires no real estate accounting experience and will provide basic coverage of topics such as forms of real estate entities, accounting for operating property revenues and expenses, accounting for capital improvements and tenant inducements, real estate valuation and investment analysis, accounting for real estate investments and acquisition costs, and accounting for project development costs on a GAAP basis. Course Objectives Table of Contents To identify characteristics of various real estate assets To recognize characteristics of various forms of real estate ownership To identify differences between types of leases To recognize proper accounting treatment for operating expenses To identify recoverable and nonrecoverable operating expenses To recognize how to account for tenant improvements and lease incentives To identify the components of a budget To identify bases for variance analysis To recognize sources for market research and market analysis To identify approaches to real estate valuation To identify types of real estate financing To recall methods of accounting for real estate investments To recognize the stages of real estate development projects To identify the methods of profit recognition To recognize which costs relate to contracts To recognize types of management assertions Course #: 2060G Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 227 Questions: 30
A Guide to Not-for-Profit Accounting	5	Accounting
Avg. Rating: 4.83 / 5 This course addresses accounting and reporting issues that affect not-for-profits in general, and considers the issues facing two specialized entities: colleges and universities, and hospitals and other health care institutions. Course Objectives Table of Contents To identify proper accounting recognition for not-for-profit entities To recognize the various accounting treatments for both public and private colleges and universities To recall accounting treatments that are unique to the health care industry Course #: 2140B Delivery: Self-Study CPE Hours: 5 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 141 Questions: 25
Accounting and Financial Reporting: COVID-19, CARES Act, and PPP	4	Acct/Audit
Avg. Rating: 4.69 / 5 The objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the 2020 CARES Act, and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection Program (PPP) loans and forgiveness. Topics include: Disclosures of risks and uncertainties; going-concern reporting and disclosure issues; impairment issues related to goodwill and other long-lived assets; accounting for variable consideration revenue and onerous contracts; dealing with inventory costs and stock market investment losses; collectibility of trade receivables; exit and termination benefit obligations; contingencies; and accounting and auditing engagement matters. The course also discusses the accounting for PPP loans and forgiveness, and the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, and more. Course Objectives Table of Contents To recognize some types of concentrations that might require disclosure under the risk and uncertainty rules, including supply-chain shortages To identify the definition of near term To recall the frequency in which an entity should test goodwill for impairment To recognize some exit and disposal costs To recall how to classify business interruption insurance proceeds on the financial statements To identify the benchmarks used to determine going concern To recognize how to report going concern To identify a method that can be used to measure variable consideration revenue To recognize an example of a construction-type contract To identify an advantage of remote auditing To recall how to present debt issuance costs in the financial statements To recognize how to account for PPP loan forgiveness To identify how to treat the forgiveness of a PPP loan for tax purposes To identify an example of a circumstance in which an emphasis-of-matter paragraph might be necessary Course #: 2135B Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: 2 Accounting, 2 Auditing Total Pages: 127 Questions: 20
Tax Cuts and Jobs Act - Impact on Accounting and Financial Reporting	2	Accounting
Avg. Rating: 4.54 / 5 The objective of this course is to inform the reader of impacts the changes made by the Tax Cuts and Jobs Act have on GAAP and financial reporting. Topics include an analysis of adjustments required to be made to deferred income tax assets and liabilities, including those assets related to net operating losses, the newly issued ASU 2018-02 related to the tax effect of accumulated other comprehensive income, accounting for the change from an S to a C corporation, the impact of the elimination of like-kind exchanges, GAAP accounting for bonus and Section 179 depreciation, new limitations on the interest deduction, SEC SAB 118 transition rules, presenting the tax benefit of an NOL carryover, and more. Course Objectives Table of Contents To recognize how an entity should account for deferred tax accounts under the Tax Cuts and Jobs Act To identify how the ASU 2018-02 election is made to reclassify the tax-effect on accumulated other comprehensive income To recall the adjustment that is made when an entity converts from S to C corporation status To recognize the type of like-kind exchange that qualifies for nonrecognition of gain or loss under GAAP To identify a way in which an entity can account for bonus depreciation under GAAP To recall the overall impact that the reduction in the corporate tax rate is having on SEC companies To recognize whether SEC companies are permitted to discount tax liabilities pertaining to repatriated income To recall when an entity is required to disclose the tax years open for examination Course #: 2110C Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 86 Questions: 10
Tax-Basis Financial Statements	2	Accounting
Avg. Rating: 4.86 / 5 This course covers how to disclose and present tax-basis financial statements. Course Objectives Table of Contents To recognize some of the M-1 differences that do not apply to tax-basis financial statements To recognize how to account for an accounting change in tax-basis financial statements To recall how to account for and present nontaxable and nondeductible items in tax basis financial statements To identify the disclosure requirements for tax-basis financial statements To recognize the appropriate and inappropriate financial statement titles for tax-basis financial statements Course #: 2090J Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 76 Questions: 10
Employee Retention Credit and Pass-Through Entity Tax	2	Accounting
Avg. Rating: 4.75 / 5 The objective of this course is to review the accounting and financial disclosures related to two recent changes from legislation: the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax. Topics include: An overview of the ERC rules; models to use to account for the ERC; comparing use of the ASC 958 model with the IAS 20 model to account for the ERC; disclosures required for the ERC, including disclosures found in newly issued ASU 2021-10; fixing 2021 ERC presentation and disclosure errors; presenting the ERC on tax-basis financial statements; overview of the Pass-Through Entity (PTE) Tax election; GAAP accounting for the PTE tax; GAAP disclosures for the PTE tax; presenting the PTE tax on tax-basis financial statements, dealing with ERC withdrawals and filings in 2023 and 2024, and more. Course Objectives Table of Contents To recognize the type of expense that is the basis for measuring the amount of the Employee Retention Credit (ERC) To identify where to present the ERC in the statement of income using the ASC 958 conditional contribution model To recognize where to present the ERC in the statement of income using the IAS 20 grant model To recognize the proper presentation of the ERC in a tax-basis statement of income To identify how to account for an ERC filing in 2023 To recognize a technique that has been attempted to circumvent the SALT deduction limitation To identify how to account for the PTE tax in an entity’s financial statements To recognize the requirements for recording deferred state income taxes with respect to the PTE tax election To identify disclosures that should be made for the PTE tax election Course #: 2145B Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Accounting Total Pages: 64 Questions: 10

Taxes

Income Tax for Individuals

This 24-hour course provides a general overview of federal income tax laws for individuals.

2025 Filing Season Income Tax Update

This course looks at changes and new laws related to preparing 1040 income tax returns.

Course Title	Hours	Category
Tax-Exempt Organizations	24	Taxes
Avg. Rating: 4.65 / 5 Form 990 and its related parts has always been a challenge for tax practitioners. This course will help you understand how this form is used by tax-exempt organizations to “tell their story,” as well as walk through the form and its related schedules line by line. IRS Approval: XE26W-T-00432-24-S Course Objectives Table of Contents To recall characteristics of the core Form 990 To recognize what is involved in creating a tax-exempt organization To identify the key governance issues the IRS believes are necessary for a charity to operate effectively and consistent with tax law requirements To recognize some of the basic filing requirements of the core Form 990 To identify the importance of the proper completion sequence of Form 990’s parts and schedules To identify which organizations need to complete Part IV To recognize tax compliance issues that may affect a tax-exempt organization’s completion of Form 990 To identify the information that Part VI requires regarding an organization’s governing body and management, governance policies, and disclosure practices To recognize who must be listed in the organization’s Form 990 as highest compensated To identify types of revenue that must be included in the Statement of Revenue To identify types of expenses that must be included in the Statement of Functional Expenses To identify balance sheet requirements of Part X To identify reporting requirements for the method of accounting and allocation used in completing the Form 990 To identify reporting requirements for filing Schedule A To identify reporting requirements for filing Schedule B To identify what is included as political campaign and lobbying activities To identify the types of items that are included on Schedule D To recognize reporting requirements for filing Schedule E To recognize reporting requirements for filing Schedule F To identify the types and amounts of fundraising and gaming activities that must be included on Schedule G To recognize who must file and the reporting requirements for filing Schedule H To recognize reporting requirements for filing Schedule I To identify the types of compensation that must be included for all of the listed persons for Schedule J To recognize what must be included on Schedule K To identify interested persons as they relate to Schedule L To identify the types of property that must be reported on Schedule M To identify the reporting requirements for filing Schedule N To identify the purpose of Schedule O and the types of narratives that are included on this schedule To recall how to report related organizations To recognize who must file and the reporting requirements for filing Form 990-T Course #: 3375B Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 646 Questions: 120
Income Tax for Individuals For 2024 Returns	24	Taxes
Avg. Rating: 4.84 / 5 This course provides a general overview of federal income tax laws for individuals. It explains who must file, which tax forms to use, when the return is due, and other general information. It will provide guidance on which filing status can be used and whether the income received is taxable. The course also explains the standard deduction, the kinds of expenses that can be deducted, and the various credits that are available to reduce the total tax due. FOR 2024 RETURNS IRS Approval: XE26W-T-00442-24-S Course Objectives Table of Contents To recall important tax changes to be used for 2024 tax returns To recognize the length of the automatic extension provided by filing Form 4868 To recognize the various filing statuses and who is eligible to use them To recall the various requirements for a qualifying relative To identify the purpose of estimated taxes To recall what types of compensation are included as income for tax purposes To recognize what tips should be included in income for tax purposes To recall the proper tax treatment for various types of interest To identify the proper treatment of various types of dividends To recognize the proper treatment of rental property income and expenses for tax purposes To identify various requirements regarding retirement plan taxation To recognize key taxation thresholds related to social security income To identify the taxability of various types of other income To identify the factors to consider in calculating the basis of property To recognize the taxability of the sale of personal use property To identify the special tax rules related to selling your home To recall the capital gain rates for the current year To recall the thresholds, requirements, and additional taxes related to individual retirement arrangements To recognize what is and is not alimony To identify education-related adjustments that can be made to income To identify what business-related expenses associated with travel, transportation, and gifts are deductible To recall the standard deduction amounts for the current year To recognize the deductibility characteristics of medical and dental expenses To recognize what taxes you can deduct if you itemize deductions To recall what types of interest you can and cannot deduct To recall the types of charitable contributions you can deduct and the records you should keep To recall the tax treatment of personal casualty and theft losses To identify types of other itemized deductions allowable to reduce adjusted gross income To identify the rules in the TCJA related to claiming a deduction for “qualified business income” To recognize various alternative minimum tax adjustments and preference items To recall the rules related to the tax on unearned income of certain children To recall how to figure the child and dependent care credit To identify who qualifies to take the credit for the elderly or disabled To recall the limits of the child tax credit To identify the requirements for and benefits of the American opportunity credit and the lifetime learning credit To recall the limit of investment income to qualify for the earned income credit To recognize who is eligible to claim the premium tax credit To identify various nonrefundable and refundable credits available for income tax purposes Course #: 3105M Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 587 Questions: 120
Financial Planning	20	Taxes
Avg. Rating: 4.79 / 5 Any type of investment decision or financial plan must include an analysis of many factors, including the risk of the investment, the individual or couple’s short term and long term financial needs, and the related tax implications. This course covers the tax issues and consequences related to investment decisions, retirement planning, and estate and education planning. IRS Approval: XE26W-T-00436-24-S Course Objectives Table of Contents To recognize the proper tax treatment for various types of investment income To identify limitations on the deductibility of investment expenses To identify how the passive activity and at-risk rules affect the deductibility of investment losses To recall what constitutes the basis of an investment To recognize the tax rules that apply when an individual sells his or her main home To identify some of the tax implications of owning a second home, whether or not for rental purposes To recall rules that govern the taxation of distributions from mutual funds To recall various tax implications on an individual business owner that result from different forms of business entities To recognize items that affect the AMT calculation To recognize the rules affecting the classification of marital property and how marriage or divorce can affect income tax liabilities To identify the various types of retirement plans that small business owners can establish for themselves and their employees and the tax implications of each To identify the different tax rules and implications as they apply to the different types of individual retirement arrangements (IRAs) To recognize the rules governing the benefits provided through the social security system To identify when the federal gift tax and estate tax apply and various methods of eliminating this taxation) To recognize the tax benefits offered to surviving spouses and beneficiaries To recognize characteristics of different types of life insurance policies and variable annuities To identify the basics of various kinds of trusts To identify tax benefits that may be available to individuals who are saving for and paying education costs either for themselves or their dependents To identify the compilation and review reporting requirements for an entity that elects the VIE accounting alternative Course #: 3090K Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 458 Questions: 100
Nonprofit Taxation	18	Taxes
Avg. Rating: 4.86 / 5 Nonprofits must comply with special IRS rules and regulations in order to maintain their tax-exempt status. This course will explain the ongoing and annual IRS compliance requirements for nonprofits. It goes into detail on Form 990, 990-EZ, and nonprofit bookkeeping. It will also cover the rules you will need to know on issues such as charitable giving, conflict of interest, compensation, unrelated taxable business income, and political activity restrictions. IRS Approval: XE26W-T-00446-24-S Course Objectives Table of Contents To recognize the varying tax considerations of tax-exempt organizations To recognize the nuances of the Form 990-EZ To identify which accounting methods comply with GAAP To recognize how to treat volunteer expense To identify which nonprofits are considered qualified organizations for IRS charitable contribution purposes To recognize how to treat vehicles and other non-monetary donations To identify the specifics of IRS monetary penalties To recognize which unrelated business income sources are exempt from UBIT To recognize the difference between lobbying efforts and nonlobbying advocacy To recognize the characteristics of various tax credits available to nonprofits Course #: 3380B Delivery: Self-Study CPE Hours: 18 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 373 Questions: 90
Home Business Deductions	16	Taxes
Avg. Rating: 4.89 / 5 This course discusses how home business owners can reduce taxes by taking advantage of the array of deductions available to them. Covering topics from what qualifies as a home business, recordkeeping and accounting, to start up and operating expenses, as well as more advanced deductions such as long-term assets, medical expenses, and retirement plans - this course looks at home business tax issues from all angles. IRS Approval: XE26W-T-00402-24-S Course Objectives Table of Contents To identify the most popular entity choice for home businesses To recognize how the IRS determines whether a venture is truly a business or a hobby To recognize how the IRS treats start-up expenses for businesses To recall the difference between current and capital expenses To recall the limits of the de minimis safe harbor rule To recall the requirements of the home office deduction To recall the maximum qualified business income deduction available to qualifying taxpayers To identify the actual car expenses that can be deducted when using the standard mileage rate To recall the required characteristics of acceptable business travel for tax purposes To recall the characteristics of inventory and the various methods for valuing it To identify the differences between employees and independent contractors To recall various requirements of the Affordable Care Act To recall the characteristics of various retirement accounts To identify the requirements of various available home business deductions To identify which crypto transactions are taxable To recall the most common reason taxpayers lose deductions when they get audited by the IRS To recognize the number of hours required in order to satisfy the material participation requirement for a qualified joint venture To recall the income-to-deduction ratio that will cause a return to be tagged for audit Course #: 3300D Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 389 Questions: 80
S Corporation Basics	16	Taxes
Avg. Rating: 4.83 / 5 S corporations are currently the largest tax filer in the United States of America. This course covers the tax considerations in electing S corporation status, the advantages and disadvantages of S corporate taxation, the requirements to be an S corporation, and trusts that qualify as S corporation shareholders. It also covers the filing of an S corporation election and tax return, accounting methods and tax years of S corporations, and items related to an S corporation’s income, loss, and deductible expenses. IRS Approval: XE26W-T-00422-24-S Course Objectives Table of Contents To identify tax considerations in electing S corporation status To recognize statutory requirements to be an S corporation To recognize types of trusts that can be a shareholder of an S corporation To recall the requirements of an S corporation election To identify the requirements for filing Form 1120S To recognize types of accounting methods and tax year elections offered to S corporations To recognize the proper accounting treatment of items of income and loss of S corporations To recognize the deductible and nondeductible expenses of an S corporation Course #: 3325C Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 309 Questions: 80
S Corporation Taxes and Credits	15	Taxes
Avg. Rating: 4.65 / 5 In Part 2 of the S corporations series, we cover corporate income taxes and credits affecting S corporations, when a shareholder recognizes income and losses, how items passed through to shareholders are allocated, the tax consequences when an S corporation makes distributions to its shareholders, and income and estate planning situations for S corporations. IRS Approval: XE26W-T-00421-24-S Course Objectives Table of Contents To recognize the tax rates and credits that affect S corporations To recognize shareholder-level elections To identify items that affect stock basis To recall items that affect the recognition of income and loss for S corporations To recall the tax consequences when an S corporation makes distributions to its shareholders To identify income and estate planning situations related to S corporations, including the kiddie tax, retirement plans, and various types of trusts Course #: 3330C Delivery: Self-Study CPE Hours: 15 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 309 Questions: 75
S Corporation Changes and Alternatives	15	Taxes
Avg. Rating: 4.86 / 5 Part 3 of the S Corporation series covers changes to S corporations, including the termination and revocation of S status and the impact of such. It also provides a comparison to other business entities , including PSCs, general partnerships, limited partnerships, and LLCs. It also reviews subsidiaries, Employee Stock Ownership Plans (ESOPs), and the effect that Code Sec. 1411 has on S corporation shareholders. IRS Approval: XE26W-T-00428-24-S Course Objectives Table of Contents To identify the reasons for making a change to the S status of an S corporation To identify the characteristics of various business entities To identify the characteristics of a QSub. To identify the features of an employee stock ownership plan (ESOP) To identify the Code Sec. 1411 tax on net investment income Course #: 3335C Delivery: Self-Study CPE Hours: 15 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 306 Questions: 75
Retirement Plans: IRAs, 401(k)s, and More	12	Taxes
Avg. Rating: 4.87 / 5 This course will make sense of the different rules for taking money out of IRAs, Roth IRAs, 401(k)s, Keoghs, and other retirement plans, and show you how to minimize paying taxes and penalties when doing so. It will address tax strategies, required distributions, penalties, inherited plans, and what happens upon death or divorce. It covers the latest changes, including the new start age for required distributions, new rules for inherited plans, new life expectancy tables, and rules regarding taxation and repayment of COVID-related distributions. IRS Approval: XE26W-T-00405-24-S Course Objectives Table of Contents To recall the characteristics of various qualified retirement plans To identify the types of distributions from qualified plans that are taxable To recognize the types of retirement account distributions that avoid the early distribution tax To recall the characteristics of substantially equal periodic payments To identify the age at which required distributions must commence To recall which types of retirement accounts permit aggregation To recognize the various methods used for distributing retirement plan benefits if the plan holder dies before their required beginning date (RBD) To recall the potential drawbacks of naming an estate as a beneficiary To identify the types of retirement accounts that a Roth IRA can be rolled over into To recognize the characteristics of a Roth 401(k) plan Course #: 3345D Delivery: Self-Study CPE Hours: 12 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 376 Questions: 60
Estate and Trust Taxation	12	Taxes
Avg. Rating: 4.74 / 5 This course has two major components. The first component is designed to be a general overview of the responsibilities of the person in charge of the property (estate) of an individual who has died. The second component provides detailed line-by-line instructions regarding how to prepare an estate and trust income tax return. The course has numerous examples and completed forms required to file Form 1041. IRS Approval: XE26W-T-00411-24-S Course Objectives Table of Contents To identify the responsibilities of the individual in charge of the estate of a decedent To recall how to complete the returns required for both a trust and an estate, including the Form 1041 and Schedule K-1 (Form 1041) Course #: 3295D Delivery: Self-Study CPE Hours: 12 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 292 Questions: 60
Recording Sales and Dispositions of Various Assets	10	Taxes
Avg. Rating: 4.78 / 5 This course is designed to help the accountant to properly record the sale and dispositions of various types of assets. It covers sales and exchanges, abandonments, foreclosures and repossessions, and involuntary conversions. Like-kind exchanges and installment sales are also discussed. IRS Approval: XE26W-T-00409-24-S Course Objectives Table of Contents To identify how to figure a gain or loss on various kinds of transactions To recognize what type of exchanges are not taxable and when a gain or loss is recognized on this type of transaction To recognize how to classify gains and losses as either ordinary or capital To identify when to classify capital losses as either short-term or long-term To identify what section 1231 gains and losses are To recognize how to account for depreciation recapture To recognize how to report capital and ordinary gains and losses from sales, exchanges, and other dispositions of property To identify the general rules that apply to all installment sales, and the more complex rules that apply only when certain conditions exist or certain types of property are sold Course #: 3050L Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 220 Questions: 50
Divorce and Taxes: Common Issues	10	Taxes
Avg. Rating: 4.81 / 5 Going through a divorce can be a traumatic and highly emotional experience that also carries some serious tax consequences. This course covers many of these issues, including those associated with alimony and child support, the splitting and transferring of property, changes in filing status, and the impact of community property laws. IRS Approval: XE26W-T-00434-24-S Course Objectives Table of Contents To recall the overall tax issues associated with divorce To recognize the importance of marital status when choosing an appropriate filing status To identify the tax consequences of alimony for the payor and payee To recognize how community property laws affect how assets will be divided in community property states when a couple divorces To recall the tax issues associated with property settlements due to divorce To identify the implications of divorce on the ability to claim child and dependent care tax credits To identify how dependents can be claimed by divorced parents To identify the various forms of relief that may be available to a spouse or former spouse To recall the distribution and tax rules that govern the division of retirement plans associated with divorce To identify what fees related to divorce are deductible Course #: 3005I Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 246 Questions: 50
Introduction to Partnerships and LLCs	10	Taxes
Avg. Rating: 4.84 / 5 This course is the first in a series of several parts that will delve into the complex issue of partnership taxation. It communicates the important facts using direct and understandable language, plus it is filled with illustrative examples, observations, and charts to provide clarity throughout. This first part is focused on preliminary considerations such as partnership formation, the application of partnership taxation to LLCs, liability issues, IRS classification, audit issues, character and presentation of partnership income, and much more. IRS Approval: XE26W-T-00438-24-S Course Objectives Table of Contents To identify the advantages and disadvantages of a partnership To recall the portion of the Internal Revenue Code that governs partnership taxation To recognize the characteristics of the two types of partnership interests To identify the elections available at the partnership level and those available at the partner level To recall the requirements of the Code Sec. 199A deduction Course #: 3305C Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 199 Questions: 50
Maximizing Deductions: Car, Travel, and Home Office	8	Taxes
Avg. Rating: 4.81 / 5 This course will guide you through the ins and outs of maximizing business deductions for car expenses, travel, meals, and home offices. It includes detailed, clear explanations and practical examples of how the tax law is applied. IRS Approval: XE26W-T-00410-24-S Course Objectives Table of Contents To identify current information related to transportation expenses To recognize what travel expenses are deductible To identify the deductibility of non-entertainment-related meals and entertainment expenses To identify the restrictions on the deduction for business gifts To recall deductible transportation expenses To identify the section 179 deduction requirements To recognize the rules regarding the depreciation of vehicles To recognize the various recordkeeping requirements for travel, gift, and transportation expenses To identify what is required to adequately account to an employer for employee business expenses To recognize the tax rules regarding the business use of a home To identify how daycare facilities in a home qualify for different rules than other businesses Course #: 3250F Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 208 Questions: 40
A Guide to IRAs	8	Taxes
Avg. Rating: 4.79 / 5 This course provides an understanding of the various individual retirement arrangements. It covers traditional IRAs, Roth IRAs, Simplified Employee Pensions (SEPs), and Savings Incentive Match Plans for Employees (SIMPLEs). It explains the rules for setting up an IRA, contributing to an IRA, transferring money or property to and from an IRA, handling an inherited IRA, making withdrawals from an IRA, receiving distributions from an IRA, and taking a credit for contributions to an IRA. It also explains the penalties and additional taxes that apply when the rules are not followed. To assist in complying with the tax rules for IRAs, this course contains worksheets, sample forms, and tables, which can be found throughout the course and in the appendices in the back. IRS Approval: XE26W-T-00416-24-S Course Objectives Table of Contents To identify the changes related to IRAs for 2023 and 2024 To recognize the characteristics of the traditional IRA and the advantages and disadvantages of this type of arrangement To recognize what a Roth IRA is, who qualifies to make contributions to it, and the advantages and disadvantages of using it for retirement To recall how a SEP can be used by employers, including self-employed individuals To recognize what a SIMPLE plan is, what contributions can be made to it, and the consequences of distributions taken from the plan To recognize the eligibility standards for taking the retirement savings contributions credit To recognize the impact of compounding To identify the disaster-related relief limits Course #: 3350B Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 244 Questions: 40
Introduction to Pensions and Annuities	8	Taxes
Avg. Rating: 4.74 / 5 This course is designed to provide you with a broad overview of how pension and annuity income is taxed. It covers the “General Rule,” the “Simplified Method,” and qualified and nonqualified plans. The various examples will show how to calculate the tax-free return of your net cost. Lastly, the course covers how U.S. Civil Service Retirement benefits are taxed. IRS Approval: XE26W-T-00418-24-S Course Objectives Table of Contents To recognize the tax treatment of pension and annuity income under the General Rule To identify the tax treatment of distributions you receive from pension and annuity plans and how to report the income on your federal income tax return To recognize how the federal income tax rules apply to civil service retirement benefits received by retired federal employees or their survivors Course #: 3165H Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 266 Questions: 40
Short-Term Rental Taxation	8	Taxes
Avg. Rating: 4.83 / 5 Short-term rentals entitle hosts to take advantage of a variety of deductions and other tax benefits. Whether they are renting through Airbnb, FlipKey, TripAdvisor, Craigslist, or VRBO, it is important to understand the tax rules specific to this market, including the 20% pass-through deduction. This course will address which expenses can be deducted, how to report the income, how to deduct losses, and vacation home and tax-free rental rules. IRS Approval: XE26W-T-00419-24-S Course Objectives Table of Contents To recognize how short-term rentals are taxed To identify tax-free situations To recognize what qualifies as rental expenses To recognize what expenses qualify as current To differentiate repairs, betterments, and improvements To recognize how depreciation is handled To recognize how pass-through deductions are handled To identify which expenses can be prorated To recognize how to file a Schedule E To recognize how to file a Form 1099-NEC To identify how to handle deduction on multiple properties To recognize how to track income and expenses Course #: 3370B Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 182 Questions: 40
2025 Filing Season Income Tax Update	8	Taxes
Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course outlines those changes as well as recent updates for the 2025 filing season, a general tax review, and important rules governing tax return practices and procedures. IRS Approval: XE26W-U-00441-24-S Course Objectives Table of Contents To identify the inflation adjustments made to the Education Savings Bond program To recognize Education Savings Bond Program Eligibility requirements To identify the Average Annual Wage Limitation for 2024 To recognize limits to the Adoption Assistance Program To recall the Social Security Limits for 2024 To recognize the optional standard mileage rates To recall the reporting requirements of Third Party Network Transactions To identify the resumption of automated reminders for taxable years 2021 and prior To recall features of the Direct File Pilot Program To recognize SECURE 2.0 Act provisions, including updated Roth Plan distribution rules effective for 2024, and catch-up contributions effective for 2024 To identify those items included in a taxpayer’s taxable earnings To recognize the tax treatment of foreign accounts and trusts To recall the rules governing contributions to and distributions from IRAs To recognize the tax treatment of alimony under post-2018 divorce agreements To recall the reporting and taxability of unemployment compensation To recognize the items included in self-employment income and expenses To identify the differences between a hobby and a business for tax purposes To recall how to calculate the tax deduction for business use of a home To identify the recordkeeping requirements to substantiate Schedule C entries To recall the rules related to bonus depreciation To recognize the tax treatment given to capital gains and losses To recall the eligibility for, and amount of, standard deductions To identify the limitations applicable to Schedule A itemized deductions To identify the recordkeeping and documentation requirements applicable to claimed deductions To identify the difference between refundable and nonrefundable tax credits To recognize the eligibility requirements for claiming the common tax credits To recognize modifications to the Energy Efficient Home Improvement Credit To identify changes to the Residential Clean Energy Property Credit To recall the Clean Vehicle Credits authorized under the Inflation Reduction Act To recognize the tax treatment of virtual currency To identify the applicable alternative minimum taxable income exemption To recognize how to calculate the qualified business income deduction available to passthrough entities To recall how to apply the rules for taxing the unearned income of dependent children To recognize the tax treatment of §529 Qualified Tuition Plans To identify the tax treatment given to Achieving a Better Life Experience Act (ABLE) accounts To recall the modification of net operating losses imposed under the CARES Act To identify the tax treatment of employee fringe benefits To recall the rules dealing with depreciation of rental property To identify the rules governing a taxpayer’s tax withholding, estimated tax payments, and tax return due dates To recognize the options available to a taxpayer for paying any tax due or receiving a tax refund To identify the red flags indicating possible tax-related identity theft and suggested assistance to its victims To recall the laws and regulations requiring privacy and security of taxpayer data and the best practices tax preparers may implement to help assure it To recall the purpose of individual taxpayer identification numbers, their effect on tax credits, and how to renew them To recognize the penalties applicable to a tax return preparer under Title 26 To identify the due diligence requirements imposed on tax return preparers with respect to claiming head of household filing status, EITC, CTC, and AOTC To recall the e-file requirements To recognize the Annual Filing Season Program requirements Course #: 3230H Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 236 Questions: 40
Partnerships and LLCs: Allocations and Deductions	8	Taxes
Avg. Rating: 4.78 / 5 This course is the second in a series of several parts that will delve into the complex issue of partnership taxation. It communicates the important facts using direct and understandable language, plus it is filled with illustrative examples, observations and charts to provide clarity throughout. This part is focused on partnership allocations and limitations on partnership deductions and includes a summary table for the tax treatment of pre-opening expenses. IRS Approval: XE26W-T-00439-24-S Course Objectives Table of Contents To recall the items that result in an increase to partnership capital accounts To recall the reasonable allocation methods allowed under Code Sec. 704(c) To identify the characteristics of allocations in family partnerships To identify the characteristics of recourse and nonrecourse liabilities To recall the characteristics of passive activity income Course #: 3310C Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 182 Questions: 40
Partnerships and LLCs: Special Situations	6	Taxes
Avg. Rating: 4.60 / 5 This course is the fourth and final part in a series that delves into the complex issue of partnership taxation. It communicates the important facts using direct and understandable language, plus it is filled with illustrative examples, observations, and charts to provide clarity throughout. This final part is focused on advanced topics including related party and disguised sales, the death or retirement of a partner, and special rules for S Corporations. IRS Approval: XE26W-T-00350-22-S Course Objectives Table of Contents To recall the factors considered to determine whether a disguised sale took place To identify scenarios in which Code Sec. 736 and Code Sec. 737 would apply To identify the requirements of an S corporation Course #: 3320B Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 135 Questions: 30
Tax Laws for Churches and Ministers	6	Taxes
Avg. Rating: 4.79 / 5 This course provides an overview of the tax laws for churches, religious organizations, and ministers. It covers the information an accountant needs to know to best assist his or her clients in this area. IRS Approval: XE26W-T-00403-24-S Course Objectives Table of Contents To recognize the source that guarantees the rights of churches, religious organizations, and ministers To identify what is required to qualify for tax-exempt status To identify the various recordkeeping and filing requirements for churches and religious organizations To recognize which system is used to collect social security and Medicare taxes To identify the activities/duties considered to be minister services To identify who can and cannot be exempt from SE tax To recall the difference between accountable and nonaccountable plans To identify the requirements of rental and housing allowance designations To recognize the details concerning ministers and IRAs To identify some of the deductible business expenses for ministers To recall some of the special tax treatments given to ministers Course #: 3200J Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 131 Questions: 30
Pass-Through Entities	6	Taxes
Avg. Rating: 4.70 / 5 With the passage of the Tax Cuts and Jobs Act, the landscape for pass-through entities changes considerably. This course focuses on the major changes made to the tax rules for pass-through entities including LLCs, partnerships, S corporations, and sole proprietorships. This comprehensive guide covers the mechanics of the new qualified business income deduction of 20% (Section 199A) and all other major changes that will impact pass-through entities and their owners. IRS Approval: XE26W-T-00415-24-S Course Objectives Table of Contents To recognize the impact of the TCJA regarding income taxes To identify the types of pass-through entities To recall the requirements for claiming the section 83(i) deferral To recognize changes made by the TCJA for the determination of income for partnerships and S corporation To identify the rules in the TCJA related to claiming a deduction for “qualified business income” To recall the maximum excess business loss deduction To recall the limits for the net operating loss deduction To recognize changes made by the TCJA for partnerships To recognize changes made at the entity level by the TCJA Course #: 3245D Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 199 Questions: 30
Partnerships and LLCs: Sales, Distributions and Adjustments	6	Taxes
Avg. Rating: 4.74 / 5 This course is the third in a series of several parts that will delve into the complex issue of partnership taxation. It communicates the important facts using direct and understandable language, plus it is filled with illustrative examples, observations, and charts to provide clarity throughout. This part is focused on the sale of a partnership interest, partnership distributions, and basic adjustments to partnership property. IRS Approval: XE26W-T-00440-24-S Course Objectives Table of Contents To recall the types of inventory items included in Code Sec. 751(d) To identify the characteristics of partner “draws” To recall the acceptable reasons for revoking a Code Sec. 754 election Course #: 3315C Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 160 Questions: 30
Tax Planning for Small Businesses	6	Taxes
Avg. Rating: 4.75 / 5 This course offers strategies for a variety of small business tax planning needs. It will serve as an excellent resource for planning strategies that can help you run a tax-smart business all year long. It will provide guidance on opening or closing a business, running a sideline activity, and succession planning. You’ll be able to visualize how your business actions today can affect your bottom line from a tax perspective tomorrow. IRS Approval: XE26W-T-00447-24-S Course Objectives Table of Contents To identify beneficial income and deduction strategies To recall the account used by S corporations to keep tabs on undistributed amounts that were taxed to shareholders To identify workable strategies when opening or closing a business To identify tax strategies when running a side business To identify helpful strategies when running more than one business To recognize the nuances of the alternative minimum tax To recognize the specifics of FICA, employment taxes and more To identify the nuances of estimated taxes, electronic filing, and extensions To identify strategies for retirement and succession planning To identify the various types of audits Course #: 3270G Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 161 Questions: 30
Tax Benefits for Education	5	Taxes
Avg. Rating: 4.84 / 5 The variety of savings vehicles available for education can be intimidating. As an accounting professional, it is important that you understand the various options available to your clients to be able to properly advise them. This comprehensive course details all of the various types of tax benefits and savings opportunities available for education. Covering Qualified Tuition Programs (529 plans), the American opportunity credit, the lifetime learning credit, student loans, Coverdell Education Savings Accounts, Education Savings Bond Programs, and much more, this course will provide all the information you need to properly assist your clients. IRS Approval: XE26W-T-00408-24-S Course Objectives Table of Contents To recognize the taxability of various types of educational assistance To recognize how and when to use the American opportunity credit To recognize when and how to use the lifetime learning credit To recognize the proper tax treatment for student loans and the cancellations or repayment assistance of such To recognize how a Coverdell ESA can be used as a tax benefit for education To recognize the tax benefits available through the use of a qualified tuition program To recognize how early distributions from an IRA can be exempt from the 10% early withdrawal penalty when used for education To identify who can cash in bonds tax free when used for education To recall how employer-provided educational assistance plans work and their benefits To identify what work-related education expenses may be able to be deducted as a business expense Course #: 3385B Delivery: Self-Study CPE Hours: 5 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 185 Questions: 25
Health Care Savings Plans	4	Taxes
Avg. Rating: 4.87 / 5 Several federal programs have been designed to provide relief from the rising healthcare costs. This course takes a look at several tax-advantaged plans that allow individuals to put money away tax-free to help pay for health care costs that insurance does not cover, including deductibles and other out-of-pocket expenses. The course covers Archer medical savings accounts (MSAs), health savings accounts (HSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs). IRS Approval: XE26W-T-00406-24-S Course Objectives Table of Contents To identify features of various health plans designed to provide relief from rising health costs To recognize some of the requirements for tax deductibility of medical expenses To recall the rules related to a health savings account To recognize the features of an Archer MSA To recall the features of a flexible spending arrangement To recall the features of a health reimbursement arrangement Course #: 3190K Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 106 Questions: 20
The Benefits of Roth IRAs	4	Taxes
Avg. Rating: 4.85 / 5 This course describes the benefits of a Roth IRA as compared to its traditional counterpart. The course also covers contribution limits, eligibility requirements, rules for converting one type of IRA into another, and rules governing the withdrawal of funds. IRS Approval: XE26W-T-00407-24-S Course Objectives Table of Contents To identify the key characteristics of traditional IRAs To identify the similarities and differences between Roth and traditional IRAs To recall the contribution rules for Roth IRAs To recall the requirements for converting a traditional IRA to a Roth IRA To identify the taxation rules of Roth IRA distributions To recognize the differences between a designated Roth 401(k) account and a Roth IRA Course #: 3065I Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 92 Questions: 20
Tax Laws for U.S. Citizens and Residents Abroad	4	Taxes
Avg. Rating: 4.88 / 5 This course covers special tax rules for U.S. citizens and resident aliens who work abroad or who have income earned in foreign countries. As a U.S. citizen or resident alien, a taxpayer’s worldwide income generally is subject to U.S. income tax, regardless of where the taxpayer is living. Also, the taxpayer is subject to the same income tax filing requirements that apply to U.S. citizens or resident aliens living in the United States. IRS Approval: XE26W-T-00412-24-S Course Objectives Table of Contents To identify general filing requirements for taxpayers out of the country To identify different types of tax withholdings for U.S. citizens and resident aliens living abroad To identify who needs to pay self-employment tax To identify the requirements for the foreign earned income and housing exclusions and the foreign housing deduction To identify personal exemptions that can apply to resident aliens To identify some of the common tax treaty benefits Course #: 3210J Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 117 Questions: 20
Settling IRS Tax Debt	4	Taxes
Avg. Rating: 4.90 / 5 This course provides the tools needed to successfully deal with the IRS when addressing and settling a tax debt. It presents information on the most common way taxpayers attempt to reduce their tax debts – the Offer in Compromise (OIC). It also reviews the bankruptcy code and provides details on penalties and interest that can accrue. IRS Approval: XE26W-T-00413-24-S Course Objectives Table of Contents To recall the characteristics of the various installment agreements available to taxpayers To identify under what circumstances the IRS can abate penalties and interest Course #: 3360B Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 99 Questions: 20
An Overview of S Corporations	4	Taxes
Avg. Rating: 4.78 / 5 S corporations are currently the largest tax filer in the United States of America. This course covers the tax considerations in electing S corporation status, the advantages and disadvantages of S corporate taxation, the requirements to be an S corporation, and trusts that qualify as S corporation shareholders. PLEASE NOTE: This course material is a component of course #3325, S Corporation Basics, and therefore we recommend that you should not take both courses in the same CPE reporting period. IRS Approval: XE26W-T-00420-24-S Course Objectives Table of Contents To identify tax considerations in electing S corporation status To recognize statutory requirements to be an S Corporation To recognize types of trusts that can be a shareholder of an S corporation Course #: 3280C Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 89 Questions: 20
Tax Reform: High Net Worth Individuals	4	Taxes
Avg. Rating: 4.89 / 5 The Tax Cuts and Jobs Act of 2017 (TCJA) directly affects high-net-worth individuals, their investment entities, and family offices. This course addresses the impact of the TCJA and its likelihood to spur gift planning, increase the use of trusts, give rise to new compensation arrangements, and even increase the consideration of conversion from an individual status to corporate formation. IRS Approval: XE26W-T-00435-24-S Course Objectives Table of Contents To recognize changes made by the TCJA that affect high net worth taxpayers To recall estate planning considerations that are specific to high net worth married couples To recognize estate planning techniques for the asset protection of high net worth taxpayers Course #: 3255E Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 99 Questions: 20
Death and Tax Implications	4	Taxes
Avg. Rating: 4.88 / 5 A key component of financial planning is planning for death. Death is a topic that few people want to think about, yet without proper planning can create some significant unpleasant surprises. This course covers the main tax issues that occur due to death. IRS Approval: XE26W-T-00445-24-S Course Objectives Table of Contents To recognize when estate and gift taxes apply To identify the filing requirements of a decedent’s final income tax return To identify the benefits provided to survivors when filing their own income tax returns To recall some of the estate planning issues that affect small and family businesses Course #: 3100K Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 246 Questions: 20
Federal Income Tax Changes Summary - 2024	3	Taxes
Avg. Rating: 4.73 / 5 Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2024 as a result of passage of the SECURE Act 2.0 and the inflation-changed limits effective for 2024 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. IRS Approval: XE26W-U-00423-24-S Course Objectives Table of Contents To identify the individual income tax rate changes affecting taxpayers To recognize how to calculate the standard mileage deductions for – • Use of a personal vehicle for business purposes, • Use of a personal vehicle to obtain medical care, and • Charitable use of a personal vehicle To identify the 2024 standard deduction amounts available to taxpayers To recognize the changes made to the alternative minimum tax exemption amount for 2024 To recall the tax-free United States savings bond income limits for taxpayers who paid qualified higher education expenses in 2024 To recognize how to calculate the tax-deductible premiums for and tax-free benefits received under qualified long-term care insurance contracts To recall the amount of assets that may be passed tax-free at death To recall how to calculate the retirement savings contribution credit available to eligible taxpayers To recognize the rules and income limits applicable to eligibility for the earned income credit To identify the adoption credit rules To identify the changes effective in 2024 related to the: • Health flexible spending arrangement contribution limits, • Small business health care tax credit, and • Large employer shared responsibility provision To recognize the eligibility rules applicable to Archer MSAs and HSAs To recognize how to calculate the maximum contributions that may be made to an Archer MSA To recall the tax treatment rules to contributions to and distributions from Archer MSAs and HSAs To recognize how to calculate the traditional IRA tax deduction available to a taxpayer who is an active participant in an employer-sponsored retirement plan To recognize the MAGI limits that apply to a taxpayer’s eligibility to make a Roth IRA contribution To identify the provisions designed to expand retirement plan coverage and increase retirement savings To recall the provisions designed to enable plan participants to preserve their retirement income To recognize the provisions that simplify retirement plan rules To identify those provisions designed to enhance federal revenue Course #: 3225H Delivery: Self-Study CPE Hours: 3 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 98 Questions: 15
Profit Distribution for Owners	2	Taxes
Avg. Rating: 4.71 / 5 This course covers the manner in which profits are distributed to the owners of various types of business entities. IRS Approval: XE26W-T-00368-23-S Course Objectives Table of Contents To recall how profits are distributed to the owners of various entities Course #: 3035F Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 56 Questions: 10
Inflation Reduction Act of 2022	2	Taxes
Avg. Rating: 4.60 / 5 On August 16, 2022, the Inflation Reduction Act (IRA), legislation designed in large part to lower consumer energy costs and provide economic incentives to reduce the human impact on climate change, became law. Among other provisions, the new law provides multiple tax incentives for taxpayers to: • Make energy efficient home improvements; • Purchase electric vehicles; and • Afford health insurance coverage. This course addresses the provisions of the Inflation Reduction Act most likely to be of interest to tax preparers. In so doing, it examines the tax credits available for energy-efficient home improvements, for the purchase of new and used electric vehicles, for electric car charging and natural gas-powered car fueling devices, and clean energy generation. In addition, it discusses the expanded health insurance premium tax credits and the extension of the limitation of non-corporate taxpayer excess business losses. IRS Approval: XE26W-T-00396-23-S Course Objectives Table of Contents To identify the energy-efficient home improvements for which a taxpayer may apply a tax credit To recognize how to calculate the tax credit available for energy-efficient home improvements To identify qualified energy property To recognize the tax credit rules applicable to the installation of qualified energy property To identify a clean vehicle eligible for an electric vehicle tax credit To recognize how to apply the rules governing electric vehicle purchase tax credits To recognize the limitations and requirements applicable to tax credits available for new and previously-owned electric vehicles To identify the tax credits available for new and previously-owned clean vehicles To identify the maximum MAGI beyond which a taxpayer is ineligible for a new or previously clean vehicle tax credit To recognize the amount of the tax credits available for installation of an electric vehicle charging station To recall the applicable requirements for eligibility for a charging station tax credit (To recall how to apply the penalties applicable to a business taxpayer’s violation of the prevailing wage requirements in constructing an electric vehicle charging station To identify how to calculate the penalty applicable to a taxpayer’s failure to meet the apprentice requirements in the construction of a qualified alternative fuel vehicle refueling station To recognize the taxpayers for whom the expanded premium tax credit is available under the Inflation Reduction Act To recall how to calculate the amount of the premium assistance tax credit available to taxpayers To identify the duration of the limitation on non-corporate business losses provided under the Inflation Reduction Act Course #: 3365C Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 73 Questions: 10
Virtual Currency Taxation Popular	2	Taxes
Avg. Rating: 4.79 / 5 Virtual currency use is increasing, and roughly 3 in 10 Americans younger than age 30 indicate they have invested in, traded, or used a virtual currency, such as Bitcoin or Ethereum. As a result, tax preparers are more likely than ever to encounter clients who have engaged in one or more virtual currency transactions during the year and who may have taxable income as a result. Tax Treatment of Virtual Currency briefly discusses the nature of virtual currency, how transactions in virtual currency occur and are recorded, and the tax treatment to which they are subject. IRS Approval: XE26W-T-00404-24-S Course Objectives Table of Contents To recognize virtual currency To recall how central bank digital currency (CBDC) is used To recognize how stablecoins differ from unbacked cryptocurrency To recall how virtual currency networks maintain security To recognize how blockchain is employed with respect to virtual currency transactions To identify how to calculate the adjusted cost basis of virtual currency that is purchased, mined, or received as a gift To recall the tax treatment of virtual currency given as a charitable gift To recognize the tax treatment given virtual currency when less than all is sold, exchanged, or otherwise disposed of Course #: 3355C Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 53 Questions: 10
Partnership Taxation	2	Taxes
Avg. Rating: 4.83 / 5 This course is designed to give a general overview of the taxation of partnerships. It explains how the income tax laws apply to partnerships and partners. IRS Approval: XE26W-T-00429-24-S Course Objectives Table of Contents To recognize how the income tax law applies to partnerships, as well as partners To identify which partnership items partners must include on their partnership return Course #: 3025I Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 58 Questions: 10
Corporate Taxation: General Information	2	Taxes
Avg. Rating: 4.86 / 5 This course is designed to give a general overview of the taxation of corporations. It explains how the income tax laws apply to corporations. IRS Approval: XE26W-T-00431-24-S Course Objectives Table of Contents To recognize how the general tax laws apply to ordinary domestic corporations Course #: 3040L Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 47 Questions: 10
Real Estate and Tax Implications	2	Taxes
Avg. Rating: 4.91 / 5 Real estate is the largest investment most Americans will ever have. This course covers the tax implications of selling a home, as well as the investment of a second home for personal or rental purposes. IRS Approval: XE26W-T-00437-24-S Course Objectives Table of Contents To recognize the tax rules that apply when an individual sells his or her main home To identify some of the tax implications of owning a second home, whether or not for rental purposes To identify how the passive activity and at-risk rules affect the deductibility of investment losses Course #: 3095K Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Taxes Total Pages: 68 Questions: 10

Business

The Corporate Transparency Act and BOI Reporting

This course covers the new Beneficial Ownership Information rule and who it applies to.

An Introduction to ChatGPT

Learn to quickly and easily use ChatGPT to streamline the most mundane and tedious parts of our day.

Course Title	Hours	Category
Investment Strategies and Planning	24	Finance
Avg. Rating: 4.69 / 5 This course provides practitioners with a nuts and bolts look at the financial markets, and estate and retirement planning. Areas addressed include estate planning as a component of financial planning, tax considerations in financial planning, government regulation of the financial markets, common investment vehicles, retirement planning vehicles, and more. Course Objectives Table of Contents To recall who may benefit by diversification To recognize various terms related to and characteristics of wills To identify the type of trust that can be created to last forever To recognize characteristics of variable annuities To identify the general rules for the taxability of different forms of investment income To identify the types of investment expenses that are and are not deductible To recognize the role of the Securities and Exchange Commission in the securities marketplace To identify the organization of the Securities and Exchange Commission To recognize the major laws that govern the securities industry To identify rules governing the registration and regulation of broker-dealers To recall investor protections under the Securities Investor Protection Act and federal bankruptcy To recognize the level of protection offered to depositors by the Federal Deposit Insurance Corporation To identify the specific rules governing securities trading, including after-hours trading and convertible securities To identify characteristics of mutual funds available to investors To recognize various features of commodities trading To identify various types of bonds in the financial marketplace To recognize the types of securities offered by the federal government To recognize features of the different types of savings bonds issued by the U.S. Treasury Department To recall characteristics of certificates of deposit To identify features of real estate investment trusts To identify the procedure for establishing an Individual Retirement Arrangement To recall options available to individuals who inherit an Individual Retirement Arrangement To recognize the requirements for making contributions to and distributions from Individual Retirement Arrangements To recognize the requirements for establishing various types of qualified retirement plans, including SEP and SIMPLE plans Course #: 4000D Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Finance Total Pages: 462 Questions: 120
Business Law for CPAs	24	Business Law
Avg. Rating: 4.79 / 5 Today’s CPA must have a working familiarity with a number of areas of business law to properly advise clients and to protect their own interests as a practitioner. Business Law for Accountants is designed to meet both objectives. The course is broken into six main parts: (1) Business Entities; (2) Civil Liability and Unfair Competition in Business; (3) Intellectual Property; (4) Employment Law; (5) The Law of Independent Contractors; and (6) Bankruptcy Law for Businesses. You are bound to find many circumstances that are relevant to you and/or your clients. Course Objectives Table of Contents To recall the major attributes of various entity forms To recognize requirements for forming certain types of business entities To identify the rights and duties of business owners To identify rules governing the management and control of business entities To identify personal liability characteristics of various business forms To recall characteristics of the American tort system To recognize when employers are liable for the acts of their employees To recognize the types of damages awarded in civil cases To identify the elements of a trade libel lawsuit To recall required elements for a cause of action based on intentional interference with prospective economic advantage To identify the law of unlawful advertising To recognize characteristics of the major federal antitrust laws To identify characteristics of federal trademark protection To recognize characteristics of patent protection To identify characteristics of copyright protection To recall elements relating to various significant federal employment laws To identify what is covered by the Civil Rights Act of 1964 To identify how certain fringe benefits should be treated for tax purposes To recognize federal employment tax obligations of employers To identify penalties associated with misclassifying employees as independent contractors To recognize how the IRS determines worker status To identify the statutory classes of workers To recognize the employer’s good faith defense, and how it can be applied To identify some of the penalties involved in misclassifying workers for federal tax purposes To identify characteristics of the workers’ compensation system To recall characteristics of a chapter 7 bankruptcy To identify the provisions of chapter 11 bankruptcy To identify the filing requirements of a bankruptcy filing Course #: 7055B Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 524 Questions: 120
Estate Planning	24	Business Finance
Avg. Rating: 4.83 / 5 With proper estate planning, an individual can ensure that his or her property will pass to the right people with minimal delay, red tape, and cost. This course explains estate planning in plain English, step by step, option by option. It covers the estate planning goals of leaving property, providing for young children, planning for incapacity, avoiding probate, and reducing estate tax. Course Objectives Table of Contents To recall the central goal of estate planning To identify ownership rules that apply specifically to married people To recognize special considerations of various types of property included in an estate To recall the different types of beneficiaries To identify some of the limitations of various types of beneficiaries To identify how to name a guardian for children To recall various methods for leaving an estate to children and some imposed regulations in doing so To recognize various types of wills and identify their uses To recall recommendations for preparing a will To identify how long probate generally lasts and when it may be good for an estate to be probated To recognize advantages of living trusts To identify characteristics of living trusts To identify characteristics of joint tenancy by the entirety To recall characteristics of pay-on-death accounts To identify various types of life insurance and the impact of life insurance on an estate To recognize the impact of retirement plans on an estate To identify state probate requirements To recall estate tax exemption amounts and tax rates To identify the federal gift tax rules and how gifts can be used to save on federal estate taxes To recall characteristics of ongoing trusts To recall how AB disclaimer trusts can be used to reduce or eliminate federal estate taxes To recognize various marital trusts that can provide federal estate tax savings To identify the two basic types of charitable trusts and the types of tax savings they can create To recognize types of trusts that can be used by individuals and couples with very large estates to save on estate taxes To identify the use of disclaimers by any substantial estate To recognize who may benefit by combining estate tax-saving trusts To recognize basic estate planning options for couples in second or subsequent marriages To identify characteristics of various types of property control trusts To recall methods that can be used to make medical and financial decisions in the event of incapacity To recall the importance of leaving instructions for the disposition of the body at death To recall the major concerns for small business owners regarding estate planning To recall what to do with estate planning documents after they are prepared To recognize the tasks to be done by someone after a person dies Course #: 4060B Delivery: Self-Study CPE Hours: 24 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Total Pages: 572 Questions: 120
Employment Law	20	Business Law
Avg. Rating: 4.71 / 5 The U.S. Department of Labor administers and enforces more than 180 federal laws. This course is designed to introduce managers to the most comprehensive and important federal employment laws and to give practical advice on how to manage in light of those laws. This course should prove useful to persons who manage employees on a regular basis in recognizing potential problem areas and providing practical ways to address employee issues in the workplace. Course Objectives Table of Contents To identify various employment requirements that apply to most employers To recognize various requirements of the Fair Labor Standards Act (FLSA) To recognize various requirements of the Family and Medical Leave Act (FMLA) To identify the Equal Employment Opportunity (EEO) laws prohibiting discrimination in employment To recognize various requirements for employers affected by the Civil Rights Act of 1964 To recognize the impact the Americans with Disabilities Act (ADA) has on employers To recognize various requirements of employers resulting from the Age Discrimination in Employment Act (ADEA) of 1967 To recognize different forms of sexual harassment and the employer’s potential liability To identify the impact of the Equal Pay Act (EPA) regarding compensation discrimination To recall what the law says regarding employee privacy and drug testing To identify an employer’s requirements related to military service personnel under the Uniformed Services Employment and Reemployment Rights Act (USERRA) To recognize which employers are impacted by the Immigration Reform and Control Act (IRCA) To identify some miscellaneous federal employment laws that affect employers To identify factors that differentiate independent contractors and employees Course #: 7040C Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 394 Questions: 100
QuickBooks: Comprehensive Guide New	20	Computer Software & Applications
Avg. Rating: 4.58 / 5 This course will show you how to use QuickBooks to perform all of your accounting and payroll needs in one place. You’ll discover the key features of QuickBooks, plus refresh your knowledge of the other basics of small business accounting. It will guide you through planning the perfect budget, simplifying tax returns, managing inventory, creating invoices, tracking costs, generating reports, and accurately checking off all of your financial tasks. Course Objectives Table of Contents To recall what the conversion date is To identify the items that are optional when entering new customer information To recognize the process that can be used to fine-tune a user’s preferences during setup To recall how to add a personal message to the bottom of an invoice To identify the menu and commands used to create purchase orders To recognize the feature that tracks and tallies all the products/services an individual sells To recall the functions of QuickBooks banking tools To identify the full-service payroll option available in QuickBooks To recall the types of tasks that might require a journal entry in QuickBooks To recall how QuickBooks displays negative values To recognize the characteristics of various budgeting techniques To recall the characteristics of activity-based costing (ABC) To recall how to set up a QuickBooks job in order to do job costing To identify the “quick ratio” To recall the simplest method for determining economic value added analysis (EVA) To recognize the characteristics of capital budgeting To recall where variable costs are located in QuickBooks To recognize the item often referred to as a statement of operations To recall how long a strategic plan should be To recognize the characteristics of an adequate QuickBooks data file password To identify where backup QuickBooks data files can be stored To recall how to get help from Intuit when experiencing problems in QuickBooks Course #: 6030A Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Computer Software & Applications Total Pages: 560 Questions: 100
Advising Independent Contractors and Freelancers New	20	Management Services
Avg. Rating: 4.75 / 5 This course will show all the legal and tax information needed to assist clients who work for themselves. It is a well-organized reference that discusses things like deciding the best business formation, paying estimated taxes, taking advantage of available tax deductions and credits, keeping accurate records, and writing legally binding contracts and agreements. Course Objectives Table of Contents To identify the characteristics of various business entities To recall the requirements of business legal names and trade names To recall what it takes to qualify for the home office deduction To identify the federal agency that issues Employer Identification Numbers (EINs) To recognize what businesses must comply with the Affordable Care Act’s employer mandate To recall the characteristics of various payment arrangements commonly used by freelancers To identify the entity type that statistically faces the highest chance of being audited To recognize the various tax deductions available to the self-employed To identify the Social Security tax rate To recognize the requirements for paying estimated taxes To recognize the jobs that are typically included as statutory employees To identify the pros and cons of hiring employees and independent contractors To recall the various IRS statutes of limitation To recognize the characteristics that the IRS looks for when classifying workers as independent contractors or employees To identify the percentage of a gig worker’s income that must be withheld if a Form W-9 is not completed To recognize the protections granted to various types of intellectual property To recall the reasons why independent contractors should always sign written agreements with clients before starting work To recall the characteristics of independent contractor agreements To recall the various types of unfair provisions to look out for when signing a client agreement Course #: 8170A Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Total Pages: 464 Questions: 100
Excel: Comprehensive Guide	20	Computer Software & Applications
Avg. Rating: 4.72 / 5 This course will help you unlock Excel’s full potential. It will walk you through the features and techniques you need to know to get the most out of this powerful software. You’ll learn how to design worksheets, use formulas and functions, and collaborate with colleagues. It provides a step-by-step guide for much of the information and then moves onto more advanced topics, so that it is good for the new or experienced user alike. Note: The course is not specific to any version of Excel. It is written with a Windows format, but the majority of information is applicable to Mac users as well. Course Objectives Table of Contents To recognize how to maneuver through an Excel worksheet and workbook To identify how to change Excel program settings To identify how to format cell ranges To recognize how to efficiently edit and move data around in an Excel worksheet To recognize how to manipulate data within a worksheet To identify various ways to print Excel worksheets To identify how to use operators when creating formulas To recognize how to interpret error values and use logical functions To recognize how to best use the Date and Time functions To identify how to best work with investment and depreciation functions To recognize how to build formulas using statistical functions To recognize how to use text functions to manipulate text entries Course #: 6025B Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Computer Software & Applications Total Pages: 489 Questions: 100
Medicare Fundamentals	20	Management Services
Avg. Rating: 4.92 / 5 This course will serve as a guide to help navigate your way through the often-intimidating Medicare process. You’ll find out about the benefits offered and how to avoid common costly pitfalls. Making sense of Medicare can sometimes feel insurmountable, but this course gives you the accurate, practical information you and your clients will need to overcome the confusion and handle the Medicare process with confidence. Course Objectives Table of Contents To identify common concerns about Medicare To identify the type of coverage offered by Medicare Part A and Part B To identify specifics about Medicare premiums, deductibles, and co-payments To identify specifics about Medigap supplemental insurance To identify the eligibility requirements for Medicare at age 65 To identify Medicare’s enrollment period requirements To recognize the differing enrollment options for Parts A and B To recognize how to coordinate benefits with additional health insurance To recognize the differences between traditional Medicare and Medicare Advantage plans To recognize the importance of comparing plans carefully To identify how to pick the right Medicare Advantage plan To recognize when and where to search for help with decisions on plan choices To identify what coverage actually covers To recognize how to make sense of the different parts of Medicare To recognize the intricacies involved with changing coverage To identify your legal rights concerning Medicare coverage To identify the top 10 mistakes often made when using Medicare Course #: 8145C Delivery: Self-Study CPE Hours: 20 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 467 Questions: 100
Financial Planning, Forecasting, and Building Analytical Capability	18	Management Services
Avg. Rating: 4.73 / 5 This course will prove to be a great reference for many areas that directly impact an organization’s effectiveness. From budgeting and forecasting, analysis, and performance management to financial communication, metrics, and benchmarking, these insights delve into the cornerstones of business and value drivers. Dashboards, graphs, and other visual aids are used to illustrate complex concepts and provide a great reference at a glance. This course will provide real-world guidance on such things as improving planning and forecasting, building the analytical capability of financial information, effectively evaluating capital investments, and stepping up your game with leading-edge analytical tools. Course Objectives Table of Contents To identify the characteristics of performance management To recognize the usefulness of standard financial tools To identify which tools are available for financial analysis To identify the steps involved in developing an analytical model To recognize the importance of communication in building financial knowledge To identify best practices when communicating financial information To identify the steps in the performance management process To recognize what makes an effective dashboard To identify the driver behind a successful performance management process To identify the key drivers of both acquired and organic growth To identify how to use benchmarking analysis effectively To recognize the importance of projections and planning To identify the limitations of budgeting To recognize the value of long-term planning To recognize the difference between acquired and organic growth To recognize how to implement operating effectiveness To identify the components of working capital To recognize the complexities involved with capital assets To identify how to reduce the cost of capital To identify how to evaluate the merits of a capital investment To recognize how to determine investment risk To identify the steps necessary to create a discounted cash flow valuation To recognize the positive and negative impacts of a merger or acquisition To identify the importance of establishing good execution teams Course #: 8135B Delivery: Self-Study CPE Hours: 18 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 496 Questions: 90
The How and Why of the Financial Collapse	16	Management Services
Avg. Rating: 4.66 / 5 As the nation and world continue to recover from the greatest financial collapse since the Great Depression, this course looks at the “how and why” as reported by the Financial Crisis Inquiry Commission. See how it unfolded, from the housing bubble to the fall of American giants such as Lehman Brothers and the bailout of others. Prerequisites: A familiarization with financial markets. Course Objectives Table of Contents To recognize the early warning signs of the financial crisis To recognize characteristics of the banking system To recognize when securitization began and how derivatives are sold To recognize the effects of deregulation To identify the provisions of the Community Reinvestment Act To recall the impacts of credit expansion in the early 2000s To identify the characteristics of mortgage origination in the early to mid 2000s To recognize the effects of home prices on CDOs To identify the risks of mortgage-backed securities To identify which firms were promoters of CDOs To identify when the housing bust began To recognize some of the concerns in early 2007 that pointed to the financial crisis To identify which firms suffered the largest losses in 2007 To recognize the role Bear Stearns played in the crisis To identify the role of the federal government in the crisis To recall how the federal government responded to the crisis for Fannie Mae and Freddie Mac To recognize the impact of the Lehman Brothers bankruptcy To identify how much AIG received from the federal government To recognize the acceptance of the TARP program To recognize the financial effects the crisis had on the housing market, companies, and employment Course #: 8035C Delivery: Self-Study CPE Hours: 16 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 294 Questions: 80
Excel - Advanced Reporting	14	Information Technology
Avg. Rating: 4.61 / 5 This course will provide you with a blueprint that allows you to build Excel spreadsheet reporting models. With a focus on accounting, the reports created are finance-based, but the techniques described can be applied to any type of reporting. The tools utilized in this course can also be used for budgeting and financial modeling. This is not a beginner course and does require a working knowledge of Excel. Some of the techniques can be complex, but they are explained so that you can easily apply them to your particular situation. Utilizing clear descriptions and straightforward analogies, you will learn how to apply useful functions of Excel in practical ways that will improve your thinking and make your reporting more efficient. Prerequisites: Requires a good working knowledge of Excel. Course Objectives Table of Contents To recognize key characteristics of reporting To identify the steps for creating a report To recall various tips that will assist the Excel user in building reports To recognize characteristics of report design and structure To identify features of the Format as Table feature and TRIM function To recognize the characteristics of pivot tables To recall various tools available in Excel to use in preparing spreadsheets using summing functions To recall characteristics of Excel’s reporting accessory functions and features To recognize types of and uses for range names To identify types of controls available in Excel To recognize characteristics of conditional formats To recall features of various charting techniques To identify various report validation features in Excel To recall processes that should be included in the monthly reporting process To recall how charts should be formatted when working with multiple charts Course #: 4025B Delivery: Self-Study CPE Hours: 14 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Information Technology Total Pages: 484 Questions: 70
A Guide to Federal Employment Laws New	14	Business Law
Avg. Rating: 4.75 / 5 This course will explain the details of the 20 most important federal employment laws in the U.S. that affect the workplace. You’ll find information on what each law allows and prohibits, which businesses must comply with, and how to fulfill record-keeping, posting, and reporting requirements. Each law is covered in its own chapter, and the information has been updated to include COVID-19 provisions wherever necessary. Course Objectives Table of Contents To recognize the importance of complying with federal employment laws To identify the legal elements of the ADEA To identify the legal elements of the ADA To identify the legal elements of COBRA To identify the legal elements of the EPPA To identify the legal elements of the EPA To identify the legal elements of the FCRA To identify the legal elements of the FLSA To identify the legal elements of the FLMA To identify the legal elements of the GINA To identify the legal elements of the IRCA To identify the legal elements of the NLRA To identify the legal elements of the OSH Act To identify the legal elements of the OWBPA To identify the legal elements of the PRWORA To identify the legal elements of the PDA To identify the legal elements of SOX To identify the legal elements of Section 1981 To identify the legal elements of Title VII To identify the legal elements of the USERRA To identify the legal elements of WARN Course #: 7060A Delivery: Self-Study CPE Hours: 14 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 477 Questions: 70
Maximize Your Productivity	12	Personal Development
Avg. Rating: 4.65 / 5 This course reveals a comprehensive system designed to help you get more out of the time you have while watching your productivity soar. There are quick and effective time-saving strategies that let you in on the secrets to being more productive, earning more money, and getting more satisfaction out of life. Course Objectives Table of Contents To recognize the starting point of excelling at time management To recall the benefit of imagining teaching time management To identify the principles and practices noted for peak performance To recognize questions to ask in identifying your major definite purpose To recall the key ideas for setting goals for your income and career To recall the tools to achieve your goals faster To recognize the most important time planning tool To recognize the most important factor when setting priorities To recall the ABCDE method of setting priorities To identify the central focus of time power To identify techniques for improving productivity To identify the single most important quality of an executive To recall an example of a parallel task To identify keys to good communication To identify strategies for more effective meetings To recognize major time wasters To recognize steps towards overcoming procrastination To recognize techniques to use to make the most of your time To identify the factors of the success formula T x R = P To identify the single most important cause of positive feelings and high levels of motivation at work To recall the Law of Comparative Advantage To identify good time management techniques for salespeople To recognize how time management impacts both your work and personal life Course #: 8100C Delivery: Self-Study CPE Hours: 12 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Personal Development Total Pages: 253 Questions: 60
Bitcoin and the Digital Economy	10	Management Services
Avg. Rating: 4.67 / 5 This course will explain what Bitcoin is, how it works, and how and why we are transitioning to a digital economy. You’ll learn how Bitcoin and the blockchain operate in the real world today. It will also discuss the deficiencies of traditional fiat currency, how it’s commonly manipulated, and how we can all benefit from the adoption of new digital assets. Course Objectives Table of Contents To recognize the characteristics of central banks To identify the primary global reserve currency used today To recall the cryptocurrency established by Satoshi Nakamoto’s white paper To recall various terms specific to cryptocurrency To identify the smallest unit of a Bitcoin To identify the world’s largest Bitcoin exchange at the time of its collapse in 2011 To recall the characteristics of stablecoins To recall the characteristics of stablecoins To recognize when “halving” occurs To recall the first country to recognize cryptocurrencies as money To recognize examples of memecoins To recall the characteristics of Bitcoin ATMs To identify fungible assets To recall the characteristics of Web3 To identify the country that instituted a widespread ban on Bitcoin trading and mining To identify the characteristics of various scams relating to crypto Course #: 8150A Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 199 Questions: 50
Leading with Culture	10	Management Services
Avg. Rating: 4.72 / 5 This course presents ways for corporate leaders to build a workplace culture that drives organizational excellence and unleashes the full potential of every employee. It is delivered by a world-renowned management consultant, motivational speaker, and former NFL professional, and provides a hands-on blueprint for more employee engagement and opportunities for peak productivity. You’ll find details on five common roadblocks that prevent leaders from using culture to get the best from their people and how to overcome them. Course Objectives Table of Contents To recall the Four Pillars of the Fearless Tribe To recognize the benefits of an effective culture To identify the belief or action that sabotages most culture-building efforts To recognize the five roadblocks to cultural excellence To recall the five-step culture building process To recall the primary function of a cultural purpose statement To recognize the most important characteristic for a successful team To recall important aspects to consider during the early stages of a cultural change initiative To identify the key to building a great organizational culture To recognize the characteristics of true leadership To identify the ideal relationship between an organization’s culture and its strategy To recall the primary purpose of becoming a Chief Culture Driver Course #: 8155A Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 214 Questions: 50
A Guide to Business Entities New	10	Management Services
Avg. Rating: 4.76 / 5 When starting a new business, one of the most important decisions is choosing the best business form of operation. This course explains each of these specific business structures, discusses how they differ, and how each will affect the bottom line. It provides information on the basics of business entities, profits, losses, and tax treatments, plus you will find information on converting from one type of business entity to another. Course Objectives Table of Contents To recognize the main benefits of forming a limited liability company (LLC) as opposed to other business structures To recall the characteristics of various types of business insurance To recall which business entities have pass-through tax treatment as a default To recall the entity form chosen by Soaring Duck Machines To identify what IRS Form 1065 is used for To identify the types of conversions that result in taxable events To recall conversion methods for an LLC-to-corporation conversion To recall the definition of successor liability To recognize the difference between a trademark and a service mark Course #: 8165A Delivery: Self-Study CPE Hours: 10 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 192 Questions: 50
Entrepreneurs - Fail Fast or Win Big	8	Management Services
Avg. Rating: 4.67 / 5 Today’s markets move so fast that by the time an entrepreneur wrote a business plan it could be obsolete. This course will introduce you to a new business framework strategy, the LeanModel Framework, that shows you how to be lean, flexible and willing to change with the marketplace. It teaches you how to forego the least productive elements of business planning, in favor of getting your product to market sooner. This course will explain why you should forego a traditional business plan in favor of a viable business model and a method to find, test, and sell to your market simultaneously. The faster you can get your product to investors and incorporate customer truths, then the quicker you will know the odds of being able to create a successful company. If the odds aren’t good, at least you have failed fast and can move on to the next win. Course Objectives Table of Contents To identify characteristics of successful companies To recognize the purpose of a business plan To identify the elements involved in the LeanModel Framework To recognize the importance of a business model To recognize the benefits of working “local” To recognize the importance of utilizing a prototype To recognize how to successfully relate to customers To recognize the power of crowdfunding To identify good sources for entrepreneurial opportunities To identify how specific companies succeeded or failed fast To recognize the characteristics of a successful entrepreneur Course #: 8115A Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 158 Questions: 40
Best Leadership Practices	8	Communications & Marketing
Avg. Rating: 4.73 / 5 This course reveals the strategies used by top executives and business owners everywhere to achieve astounding results in difficult markets against determined competition. Readers will learn how to set clear goals and objectives for themselves and others, set priorities and focus on key tasks, solve problems faster and make better decisions, determine the ideal leadership style for any situation, motivate their people, and develop an exciting future vision for their business. Course Objectives Table of Contents To identify the key to leading and succeeding in times of crisis and rapid change To recognize key qualities of leadership To recall common characteristics of successful leaders To identify qualitative versus quantitative goals To recall the principles of military strategy as they apply to leadership To recall useful supervision techniques To identify how to report unpleasant news To recall the three Rs of improving a company’s efficiency and effectiveness To identify the key to creating a high trust environment To recognize the importance of diligence in the hiring process To recall how to encourage employees to be more thoughtful and creative in achieving the company’s goals To recall employee motivating factors To identify common characteristics of top teams in business To recall the stages of team development To identify blocking assumptions that occur during problem solving To recall the steps of the decision making process To recall the four keys to persuasion To identify keys to being a good listener To recall what leaders should know about their business To recognize when a leader should delegate To identify the purpose of the TRAF method Course #: 5015A Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Communications and Marketing Total Pages: 178 Questions: 40
The Basics of Identity Theft	8	Business Law
Avg. Rating: 4.76 / 5 More than ever before, the information explosion has led to the expansion of a crime in the form of identity theft. This course provides an overview of the problems of identity theft, types of identity theft, and remedies available for its victims. In addition, it will look at suggestions for businesses to use to reduce the risk of such crimes. Lastly, the course focuses on several rules mandating practices for financial firms to safeguard client information. IRS Approval: XE26W-T-00352-22-S Course Objectives Table of Contents To identify the most common reasons for identity theft To recognize the requirement of consumer reporting agencies to provide individuals with credit reports To identify common schemes used in perpetrating identity theft To recall the impacts of using fraud alerts To recall an individual’s limited responsibility for unauthorized credit card charges To identify common sources for child identity theft To recognize the impact on a victim of criminal identity theft To recognize the security measures that should be taken due to advances in wireless technology To identify the control recommendations for protecting the security of social security numbers To recognize ways businesses can help prevent identity theft To recall the requirements of the Gramm-Leach-Bliley Act To identify what is governed by the Financial Privacy Rule To recognize who is impacted by the Safeguards Rule To recognize the impact of the federal Disposal Rule To recall who must comply with the Red Flags Rule Course #: 7050D Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 241 Questions: 40
Ecosystem Economy	8	Management Services
Avg. Rating: 4.47 / 5 This course takes an eye-opening look at the emerging ecosystem economy and what it means for companies who are used to familiar sector silos. You’ll see how most successful companies today have adopted entirely new mindsets and approaches to a fundamentally transforming market as opposed to relying on old-school best practices. It will explain how this new ecosystem economy will continue to evolve and change, thereby dissolving borders between the traditional sectors of the economy. Course Objectives Table of Contents To recognize the primary difference between a sector-based economy and an ecosystem-based economy To identify how the tech industry has influenced consumer expectations in other sectors To recall the key characteristic of Web 3.0 that differentiates it from the current internet structure To identify the goal of a comprehensive ecosystem assessment To recognize the main difference between orchestrators and participants in an ecosystem To recall the primary focus of performance management sessions Course #: 8160A Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 184 Questions: 40
Living Trusts	8	Finance
Avg. Rating: 4.83 / 5 Trusts can be used to accomplish many goals, including tax planning, estate planning, providing income to a spouse or disabled child, and charitable giving, among others. But, living trusts also have limitations and are not the ideal solution for everyone. This course explains the role of living trusts in estate planning and how other vehicles can be used to obtain similar results. It also discusses the limitations of living trusts by providing readers with an overview of the probate process and the federal estate tax structure. Course Objectives Table of Contents To recognize the basics of a living trust To identify characteristics of living trusts To identify various probate-avoidance tools To recall the tax consequences of trusts To recognize alternative options to trusts, including powers of attorney, conservatorships, guardianships, and life insurance To identify characteristics of specialized trusts that should be considered as estate planning tools Course #: 4035H Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Finance Total Pages: 192 Questions: 40
The Law and Business Entities	4	Business Law
Avg. Rating: 4.78 / 5 Deciding to start a business is just the beginning of many important decisions. One of the most important questions to ask is, “What is the best business form to choose?” This course covers many of the factors a business owner should consider when forming a business. Course Objectives Table of Contents To recognize the key characteristics of various types of business entities To apply the requirements for forming certain types of business entities To delineate the rights and duties of business owners To identify the rules governing the management and control of business entities To recognize the circumstances under which business owners become personally liable for business obligations and debts Course #: 7015F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 103 Questions: 20
An Introduction to ChatGPT New	4	Computer Software & Applications
Avg. Rating: 4.76 / 5 We are on the edge of an AI revolution, so it’s time to understand how this latest evolving technology can be utilized to help streamline some of the most mundane and tedious parts of our day. This course will show you how to quickly and easily use ChatGPT to write emails and reports, simplify your to-do list, help with research, or even plan a vacation. It will show you the different tasks ChatGPT is proficient at (and some that it is not), as we all watch this new AI technology transform the future of work. Course Objectives Table of Contents To identify the purpose of ChatGPT To identify the strengths and weaknesses of ChatGPT To identify the benefits and concerns of AI technology To recognize how to create good prompts To recognize business uses of ChatGPT To recognize how ChatGPT can be effective in our personal lives To recognize other AI tools currently available Course #: 6035A Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Computer Software & Applications Total Pages: 122 Questions: 20
Trusts: Living, Charitable, and Alternatives	4	Finance
Avg. Rating: 4.90 / 5 Trusts are widely used in both financial and estate planning. This course provides an overview of two of the most widely used trusts, the living trust and the charitable trust. It also reviews some alternatives to trusts that can be used to achieve certain financial objectives. Course Objectives Table of Contents To identify the features of living trusts and how they can be used To identify the estate planning benefits of charitable giving and the various types of charitable trusts available To identify some of the trust alternatives available for managing an estate Course #: 4040I Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Finance Total Pages: 96 Questions: 20
Data Security	4	Information Technology
Avg. Rating: 4.88 / 5 CPAs, EAs, and tax preparers have a unique responsibility to safeguard their clients’ data because savvy cyber criminals know that they have access to very sensitive data, including social security numbers. This course will look at security recommendations from the FTC, both for general business information and for tax preparer specific information. It will detail the FTC Safeguards Rule and outline how to create a specifically tailored Written Information Security Plan (WISP). IRS Approval: XE26W-T-00433-24-S Course Objectives Table of Contents To identify the topics focused on by the Security Summit To recognize security missteps identified by law enforcement To identify data security tools available to tax professionals To recognize how the Safeguards Rule protects consumers To recognize how to design a WISP specific to your company To identify company-specific options to include in a WISP To recognize the procedures to follow should your company experience a breach Course #: 6020B Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Information Technology Total Pages: 115 Questions: 20
Transferring Wealth	2	Business Law
Avg. Rating: 4.87 / 5 This course covers the rights of a person to transfer their wealth both in life and after death. It also discusses the requirements for filing the final tax return for a decedent and the tax benefits for the survivors. Course Objectives Table of Contents To recall the main restriction on the right to inherit To identify the burden of proof required to raise the presumption of undue influence To recall elements to consider when filing a decedent's final federal tax return Course #: 7025I Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Business Law Total Pages: 54 Questions: 10
The Corporate Transparency Act and BOI Reporting New	2	Management Services
Avg. Rating: 4.86 / 5 A new Beneficial Ownership Information (BOI) Rule was implemented beginning in 2024 that hopes to prevent money laundering and other financial crimes by requiring certain companies to report who their beneficial owners are. This course will detail this new rule and answer any questions you may have about who the rule applies to and how to comply with it. Course Objectives Table of Contents To identify the BOI reporting guidelines To recognize the penalties for providing false information to FinCEN To recognize what constitutes substantial control To identify company applicant reporting requirements To recognize the benefit of a FinCEN identifier To identify when a BOI report needs to be filed To identify when an updated BOI report is required Course #: 8175A Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Management Services Total Pages: 85 Questions: 10

Ethics

The following states accept General Ethics courses, all others require a state-specific course:

Alabama

Colorado

Connecticut

Hawaii

Illinois

Indiana

Iowa

Kansas

Kentucky

Maryland

Maine

Massachusetts

Michigan

Minnesota

Missouri

Montana

Nebraska

Nevada

New Hampshire

New Mexico

North Carolina

North Dakota

Oklahoma

Pennsylvania

Rhode Island

South Carolina

Washington D.C.

Wisconsin

State	Course Title	Hours	Price
Gen	Frivolous Tax Arguments and Scams	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course discusses various frivolous tax arguments and scams in relation to a federal tax preparer’s ethical obligations under IRS Circular 230. Additional information is provided on the civil and criminal penalties that can apply to your clients and the various penalties that can apply to you, the tax preparer, that violates ethical standards and your obligations under Circular 230. XE26W-E-00443-24-S Course Objectives Table of Contents To recognize characteristics of common frivolous tax positions To identify the penalties and fines that may be assessed in frivolous tax cases To identify the current “Dirty Dozen” tax scams Course #: 9000J Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 51 Questions: 10
Gen	The 4hr Guide to Ethical Dilemmas	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Also included is an overview of business responsibilities with internal fraud prevention and management fraud. For information about your state's Ethics Requirements Click Here and select your state. Course Objectives Table of Contents To recognize AICPA guidance for CPAs in business To identify ethical guidance promulgated by the Institute of Management Accountants (IMA) To recognize common frauds in business and how fraud prevention should be implemented To identify several types of management fraud Course #: 9005H Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 100 Questions: 20
Gen	The 2hr Guide to Ethical Dilemmas	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Also included is an overview of a business’ responsibility related to identity theft. PLEASE NOTE: This CPA Ethics course is not approved for IRS Enrolled Agent continuing education. If you are an EA, please choose course #9000, 9015, or 9030. Course Objectives Table of Contents To recognize AICPA guidance for CPAs in business To identify ethical guidance promulgated by the Institute of Management Accountants (IMA) To recognize ways businesses can help prevent identity theft Course #: 9010H Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 69 Questions: 10
Gen	IRS Circular 230	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet general ethics requirements. It covers the IRS Circular 230 and Statements on Standards for Tax Services. XE26W-E-00417-24-S Course Objectives Table of Contents To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the CPA’s responsibilities according to the AICPA’s Statements on Standards for Tax Services Course #: 9015I Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 66 Questions: 10
Gen	Circular 230 and Frivolous Tax Arguments	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the tax professional with an ethical framework that the tax professional can use as a guide to sort through ethical dilemmas. In addition to guidance provided by Circular 230, this course discusses various frivolous tax arguments and scams and the court’s decisions regarding them. Course Objectives Table of Contents To recognize the history and function of ethics To identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize characteristics of common frivolous tax positions To identify the penalties and fines that may be assessed in frivolous tax cases To identify the current “Dirty Dozen” tax scams Course #: 9020J Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 97 Questions: 20
Gen	Ethical Conduct for CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9025I Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 96 Questions: 20
Gen	Ethical Responsibilities for Enrolled Agents	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet specific ethics requirements for Enrolled Agents. It covers the IRS Circular 230, the NAEA Code of Ethics and Professional Conduct Rules, and IRS Practice Issues. XE26W-E-00444-24-S Course Objectives Table of Contents To identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize the ethical framework applicable to EAs To recognize various types of fraud and scams that are investigated by the IRS Course #: 9030J Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 75 Questions: 10
AL	Ethics for Alabama CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Alabama. It covers the Code of Professional Conduct, as well as an ethical framework to guide CPAs through ethical dilemmas. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To recall the CPE requirements for Alabama CPAs Course #: 9035E Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 59 Questions: 10
AK	Ethics For Alaska CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Alaska. It covers the Code of Professional Conduct, Alaska’s statutes and regulations, and provides guidance that affects tax professionals. For more information regarding the Alaska Ethics CPE requirement, visit our Alaska State Requirements Page. You can also visit the Alaska Board of Accountancy website Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify various Alaska Board of Accountancy statutes and regulations Course #: 9040F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 112 Questions: 20
AZ	Ethics for Arizona CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Arizona. It covers the AICPA Code of Professional Conduct and ethical dilemmas faced by CPAs in industry, as well as specific guidance for Arizona CPAs. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recall a registrant’s responsibilities according to the Arizona Accountancy Statutes To recognize the CPE requirements for Arizona registrants Course #: 9045I Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 103 Questions: 20
AR	Ethics for Arkansas CPAs	3	$54.50	Add to Cart
3hr	$54.50 Add to Cart
This course is designed to meet the ethics requirements for the state of Arkansas. It covers the AICPA Code of Professional Conduct and IRS Circular 230. Note: Beginning January 1, 2015, licensees must also complete one hour of CPE on Arkansas State Board of Public Accountancy specific laws and rules. This requirement may only be satisfied by completing a web-based course via the Board’s website or attending group training taught by a Board member, Board staff member, or a designee of the Board. This one-hour requirement will count towards the 4 hour ethics requirement. For more information, please consult the Board’s website at http://www.arkansas.gov/asbpa/. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9050F Delivery: Self-Study CPE Hours: 3 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 87 Questions: 15
CA	Ethics for California CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of California. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as California specific information. Please Note: This course was specifically designed to meet the California renewal requirement of four hours of ethics education every two years for CPAs. Please Note: That California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify various requirements specific to California Course #: 9051H Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 110 Questions: 20
CA	California Ethics - Industry Focus	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Also included is an overview of business responsibilities with internal fraud prevention and management fraud, as well as California specific information. Please Note: This course was specifically designed to meet the California renewal requirement of four hours of ethics education every two years for CPAs. California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. Course Objectives Table of Contents To recognize the AICPA guidance for Management Accountants To identify ethical guidance promulgated by the Institute of Management Accountants (IMA) To recognize common frauds in business and how fraud prevention should be implemented To identify several types of management fraud To identify some of the requirements specific to California CPAs Course #: 9052G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 114 Questions: 20
CA	California Ethics - Tax Focus	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the California CPA with the ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to guidance provided by Circular 230, this course discusses various frivolous tax arguments and scams, and the court’s decisions regarding them. It also discusses information specific to California. Please Note: This course was specifically designed to meet the California renewal requirement of four hours of ethics education every two years for CPAs. California has an additional requirement that CPAs complete a two-hour regulatory review course once every six years. If you are required to complete the two-hour regulatory review course, it is in addition to the four hours of ethics that this course offers. Course Objectives Table of Contents To identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize characteristics of common frivolous tax positions To identify the penalties and fines that may be assessed in frivolous tax cases To identify the current “Dirty Dozen” tax scams To recall the rules specific to the practice of public accountancy in California Course #: 9053G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 102 Questions: 20
CA	California Ethics - Regulatory Review	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course satisfies California’s 2-hour regulatory review course requirement. CPAs must generally complete this course once every six years. This course is required in addition to the four CPE hours per cycle requirement for general ethics. This course has been specifically reviewed and approved by the California Board of Accountancy Approval Number: RRS-016-1114 For more information regarding the California Ethics CPE requirement visit our California State Requirements Page. Please note a 90% or higher is needed Course Objectives Table of Contents To recall disciplinary actions by the Board of Accountancy for violations of the accountancy statutes To recognize the types of disciplinary issues often encountered by CPAs practicing public accountancy in California To recognize the top thee violations that led to citations from the CBA for fiscal year 2022- 2023 Course #: 9054H Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 246 Questions: 10
CO	Ethics for Colorado CPAs - CR&R	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Colorado, including the state’s Statutes, Board Rules, and Board Policies. Course Objectives Table of Contents To recall the Board’s position on providing services to the marijuana industry To identify requirements and restrictions of active and inactive Colorado certificants To recognize the requirements of renewal for certificate holders To identify the permissible subject areas for continuing professional education To recall the revised CPE requirement regarding excess CR&R hours Course #: 9055F Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 89 Questions: 10
CO	Ethics for Colorado CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Colorado, including the Code of Professional Conduct and ethical guidance that affects tax professionals. For more information regarding the Colorado Ethics CPE requirement, visit our Colorado State Requirements Page. You can also visit the Colorado Board of Accountancy website Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify guidance specific to practice in Colorado Course #: 9060G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 108 Questions: 20
CT	Ethics for Connecticut CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Connecticut. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as Connecticut-specific information. For more information regarding the Connecticut Ethics CPE requirement visit our Connecticut State Requirements Page. You can also visit the Connecticut Board of Accountancy Website Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service requirements as outlined in Circular 230 To identify the requirements specific to Connecticut CPAs Course #: 9065G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 106 Questions: 20
DC	Ethics for DC CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the District of Columbia. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as District of Columbia specific information. For information regarding the District of Columbia Ethics CPE requirement visit our DC Requirements Page. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service requirements as outlined in Circular 230 To identify the continuing education requirements specific to District of Columbia CPAs Course #: 9067G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 104 Questions: 20
FL	Ethics for Florida CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Florida. It addresses a conceptual background of ethics, the AICPA Code of Professional Conduct, and the rules of professional ethics for Florida CPAs. This course has been specifically reviewed and approved by the Florida Board of Accountancy. Please note a 80% or higher is needed Provider Approval Number: 0006178 Course Approval Number: 0018617 Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recognize various Florida Statutes and Florida Board of Accountancy Rules Course #: 9075I Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 113 Questions: 20
GA	Ethics for Georgia CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the new ethics requirement for Georgia licensees (effective 01.01.2024) including the minimum one (1) credit specific to the laws, rules, and policies of the Board. This course has been specifically reviewed and approved by the Georgia Board of Accountancy as required. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the CPE requirements for the renewal of an individual license to practice To recall the reasons why the board may refuse to grant a license to an applicant Course #: 9080A Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 87 Questions: 10
HI	Ethics for Hawaii CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the Hawaii CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. For more information regarding the Hawaii Ethics CPE requirement visit our Hawaii State Requirements Page. You can also visit the Hawaii Board of Accountancy Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the requirements specific to Hawaii CPAs Course #: 9085E Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 106 Questions: 20
ID	Ethics for Idaho CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Idaho. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as Idaho specific information. Note: All licensees who are newly licensed (including anyone newly licensed in Idaho through reinstatement, re-entry, reciprocity, or transfer of grades) as an active licensee, must first take a 2-hour state-specific ethics course. This course (#9090) CANNOT be used to fulfill this requirement - it needs to be two hours specific to Idaho rules and regulations. Please contact the Idaho Board of Accountancy if you have questions or need assistance regarding this requirement. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service requirements as outlined in Circular 230 To identify the requirements specific to Idaho CPAs Course #: 9090G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 112 Questions: 20
IL	Ethics for Illinois CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to conceptual theories, this course provides detailed guidance on the specific laws, rules, and regulations you will need in the future. For more information regarding the Illinois Ethics CPE requirement visit our Illinois State Requirements Page. You can also visit the Illinois Board of Accountancy website Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9095G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 96 Questions: 20
IN	Ethics for Indiana CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for CPAs licensed by the state of Indiana. It covers ethical beginnings, the AICPA Code of Professional Conduct, the laws passed by the Legislature, and the Board rules. For information about your states Ethics Requirements Click Here and select your state. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recognize the purpose of the Indiana Board of Accountancy and selected Indiana statutes specifically related to accountants To identify selected rules adopted by the Indiana Board of Accountancy Course #: 9100G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 117 Questions: 20
IA	Ethics for Iowa CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Iowa. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, and Iowa specific information. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the requirements specific to Iowa CPAs Course #: 9105F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 114 Questions: 20
KS	Ethics for Kansas CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Kansas. It covers the Code of Professional Conduct, as well as an ethical framework to guide CPAs through ethical dilemmas. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To recall the continuing professional education requirements for a Kansas CPA Course #: 9110G Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 60 Questions: 10
KY	Ethics for Kentucky CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Kentucky. It covers the Code of Professional Conduct as well as rules specific to Kentucky CPAs. For more information regarding the Kentucky Ethics CPE requirement visit our Kentucky State Requirements Page. You can also visit the Kentucky Board of Accountancy Course Objectives Table of Contents To identify issues specific to a CPA licensed in Kentucky To recognize the rules of the Code of Professional Conduct Course #: 9115G Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 61 Questions: 10
ME	Ethics for Maine CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Maine. It covers the ethical pronouncements and rulings, as well as the Maine Rules of Professional Conduct, IRS Circular 230, and ethical guidance promulgated by the Institute of Management Accountants. For more information regarding the Maine Ethics CPE requirement visit our Maine State Requirements Page. You can also visit the Maine Board of Accountancy website Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Maine Rules of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9125G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 110 Questions: 20
MD	Ethics for Maryland CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future, including information specific to Maryland. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the requirements specific to Maryland CPAs Course #: 9130F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 104 Questions: 20
MA	Ethics for Massachusetts CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the Massachusetts CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize information specific to Massachusetts CPAs Course #: 9135G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 110 Questions: 20
MN	Ethics for Minnesota CPAs	8	$109.50	Add to Cart
8hr	$109.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Minnesota. It covers the ethical beginnings, various ethical pronouncements, Minnesota Statutes and Board of Accountancy Rules, and the ethical dilemmas faced by tax professionals. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recall the law as promulgated by the legislature To identify various rules issued by the Minnesota State Board of Accountancy to be followed by CPAs licensed in this state To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the CPA’s responsibilities according to the AICPA’s Statements on Standards for Tax Services Course #: 9145F Delivery: Self-Study CPE Hours: 8 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 194 Questions: 40
MO	Ethics for Missouri CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Missouri. It covers the AICPA Code of Professional Conduct, as well as Missouri-specific statutes, rules, and regulations. For more information regarding the Missouri Ethics CPE requirement, visit our Missouri State Requirements Page. You can also visit the Missouri Board of Accountancy website Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To recognize requirements of the Missouri Accountancy Act Course #: 9155I Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 72 Questions: 10
MT	Ethics for Montana CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for CPAs licensed in the state of Montana. It covers the Code of Professional Conduct as well as rules specific to Montana CPAs. For more information regarding the Montana Ethics CPE requirement visit our Montana State Requirements Page. You can also visit the Montana Board of Accountancy website Course Objectives Table of Contents To recall the six guiding principles in the AICPA Code of Professional Conduct To recognize requirements specific to the licensing of Montana CPAs Course #: 9160G Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 64 Questions: 10
NE	Ethics for Nebraska CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Nebraska. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as Nebraska specific information. For information about your states Ethics Requirements Click Here and select your state. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the requirements specific to Nebraska CPAs Course #: 9165G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 106 Questions: 20
NV	Ethics for Nevada CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Nevada. It covers the ethical beginnings, the Code of Professional Conduct, and information specific to Nevada CPAs. For more information regarding the Nevada Ethics CPE requirement visit our Nevada State Requirements Page. You can also visit the Nevada Board of Accountancy Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the requirements specific to Nevada CPAs Course #: 9171A Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 66 Questions: 10
NH	Ethics for New Hampshire CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of New Hampshire. It covers the AICPA Code of Professional Conduct, the New Hampshire Code of Administrative Rules, and IRS Circular 230. For information about your states Ethics Requirements Click Here and select your state. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To recall New Hampshire’s Code of Administrative Rules related to ethics To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9175G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 112 Questions: 20
NM	Ethics for New Mexico CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the New Mexico CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. For more information regarding the New Mexico Ethics CPE requirement visit our New Mexico State Requirements Page. You can also visit the New Mexico Board of Accountancy website Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify responsibilities of the New Mexico Board as it relates to the licensee Course #: 9185E Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 106 Questions: 20
NY	Ethics for New York CPAs - Foundations Course	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. In addition to conceptual theories, this course covers the AICPA Code of Professional Conduct and specific guidance to be followed by New York State CPAs. Course Objectives Table of Contents To recognize the history and function of ethics To recognize motivations for following ethical behavior To recognize the rules of the Code of Professional Conduct To identify the structure of professional regulation in New York and the responsibilities of the Board To recognize the general provisions of the Board of Regents rules on unprofessional conduct Course #: 9190G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 113 Questions: 20
NY	Ethics For New York CPAs - Tax Focus	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course covers the IRS Circular 230 and Statements on Standards for Tax Services, as well as regulations and rules to be followed specifically by New York CPAs. These regulations should be used to guide New York CPAs when faced with ethical dilemmas. For more information regarding the New York Ethics CPE requirement visit our New York State Requirements Page. You can also visit the New York Board of Accountancy Course Objectives Table of Contents To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify the CPA’s responsibilities according to the AICPA’s Statements on Standards for Tax Services To identify the structure of professional regulation in New York and the responsibilities of the Board To recognize the general provisions of the Board of Regents rules on unprofessional conduct Course #: 9191H Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 114 Questions: 20
NC	Ethics for North Carolina CPAs	1	$24.50	Add to Cart
1hr	$24.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of North Carolina. It addresses the rules of professional ethics for North Carolina CPAs. Special Note This course is valid for renewal purposes for North Carolina CPAs only. This course is not the Accountancy Law course required by 21 NCAC 08F .0504 and does not qualify an individual to obtain an original or reciprocal certificate. The Accountancy Law course required for certification is an 8-hour course and should not be confused with this ethics course that is required for license renewal. If you have any questions, please contact the North Carolina CPA Board staff at (919) 733-1423. Course Objectives Table of Contents To identify the North Carolina Board rules to be followed by CPAs Course #: 9197F Delivery: Self-Study CPE Hours: 1 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 35 Questions: 5
OH	Ethics for Ohio CPAs	3	$54.50	Add to Cart
3hr	$54.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Ohio. Course Objectives Table of Contents To identify the professional ethics statutes as enacted by the General Assembly To identify similarities and differences between the regulations and the AICPA Code of Professional Conduct To recognize AICPA guidance for CPAs in business To identify ethical guidance promulgated by the Institute of Management Accountants (IMA) Course #: 9205H Delivery: Self-Study CPE Hours: 3 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 109 Questions: 15
OK	Ethics for Oklahoma CPAs - 2 Hours	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed for Oklahoma CPAs. It provides an ethical framework that the CPA can use as a guide to sort through ethical dilemmas, as well as professional conduct rules specific for Oklahoma CPAs. For more information regarding the Oklahoma Ethics CPE requirement visit our Oklahoma State Requirements Page. You can also visit the Oklahoma Board of Accountancy Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To recognize requirements specific to Oklahoma CPAs Course #: 9210G Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 70 Questions: 10
OK	Ethics for Oklahoma CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Oklahoma. It covers various ethical pronouncements and rulings and ethical guidance that affects tax professionals. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize the requirements for Oklahoma CPAs Course #: 9211F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 116 Questions: 20
OR	Ethics for Oregon CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Oregon. It covers the AICPA Code of Professional Conduct and the Board of Accountancy Administrative Rules. For more information regarding the Oregon Ethics CPE requirement visit our Oregon State Requirements Page. You can also visit the Oregon Board of Accountancy website Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Oregon Board of Accountancy Administrative Rules To identify ways to apply the Board rules to your practice situation Course #: 9215J Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 121 Questions: 20
PA	Ethics for Pennsylvania CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Pennsylvania. It covers the ethical beginnings, the Code of Professional Conduct, the ethical dilemmas of tax professionals, as well as Pennsylvania specific information. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To identify requirements specific to Pennsylvania CPAs Course #: 9220F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 104 Questions: 20
RI	Ethics for Rhode Island CPAs	6	$84.50	Add to Cart
6hr	$84.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Rhode Island. It covers the Code of Professional Conduct, the ethical dilemmas of tax professionals and CPAs in industry, as well as Rhode Island specific information. For information about your states Ethics Requirements Click Here and select your state. Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 To recognize AICPA guidance for CPAs in business To identify ethical guidance promulgated by the Institute of Management Accountants (IMA) To recognize motivations for following ethical behavior To identify the requirements specific to Rhode Island CPAs Course #: 9225F Delivery: Self-Study CPE Hours: 6 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 155 Questions: 30
TX	A CPA's Guidebook to Ethical Behavior for Texas CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific 4 hour ethics CPE requirement for Texas and has been formally reviewed and approved by the Texas Board of Accountancy as required. It addresses the foundation of ethical thought, core values for the CPA profession including integrity, objectivity, independence, and responsibility to the public, as well as the Texas Board’s Rules of Professional Conduct. This course has been specifically reviewed and approved by the Texas State Board of Public Accountancy. For more information regarding the Texas Ethics CPE requirement visit our Texas State Requirements Page. You can also visit the Texas Board of Accountancy website Course Objectives Table of Contents To educate licensees in the ethics of professional accounting as Texas CPAs To convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including: CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52 CPAs employed in industry who provide internal accounting and auditing services CPAs employed in education or in government accounting or auditing Course #: 9245H Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 80 Questions: 20
UT	Ethics for Utah CPAs	3	$54.50	Add to Cart
3hr	$54.50 Add to Cart
This course is designed to meet the general ethics requirements for the state of Utah. It covers the AICPA Code of Professional Conduct and IRS Circular 230. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify the Internal Revenue Service Requirements as outlined in Circular 230 Course #: 9247E Delivery: Self-Study CPE Hours: 3 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 87 Questions: 15
UT	Utah CPA Licensing Act and Rule	1	$24.50	Add to Cart
1hr	$24.50 Add to Cart
This course is designed to meet the one-hour specific ethics requirement for the state of Utah, including the state’s Certified Public Accountancy Licensing Act and associated Rule. Course Objectives Table of Contents To recall the responsibilities of the Utah Board of Accountancy To identify requirements and restrictions of active and inactive Utah CPAs To recognize the requirements of renewal for certificate holders Course #: 9248E Delivery: Self-Study CPE Hours: 1 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 66 Questions: 5
VT	Ethics for Vermont CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Vermont. It covers the AICPA Code of Professional Conduct and the Vermont Statutes and Board of Accountancy Rules. For more information regarding the Vermont Ethics CPE requirement visit our Vermont State Requirements Page. You can also visit the Vermont Board of Accountancy website Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recognize what is considered unprofessional conduct under Section 129a of the Vermont statutes Course #: 9255G Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 96 Questions: 20
VA	2024 Ethics and Professional Conduct for Virginia CPAs	2	$39.50	Add to Cart
2hr	$39.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Virginia for 2024. It covers a special segment developed specifically by the Virginia Board of Accountancy for 2024, a review of frequent tax scams as observed by the IRS, and the AICPA Code of Professional Conduct. Per the Board regulations, this course must be completed no later than January 31, 2025. Course Objectives Table of Contents To recall the Virginia Board of Accountancy 2024 topics To identify the current “Dirty Dozen” tax scams To recognize the rules of the Code of Professional Conduct Course #: 9260E Delivery: Self-Study CPE Hours: 2 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 68 Questions: 10
WA	Ethics and Professional Conduct for Washington CPAs 2024	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to meet the specific ethics requirements for the state of Washington. It covers the Code of Professional Conduct, the Washington Board of Accountancy rules, and the Washington Public Accountancy Act. Special Note: The Washington BOA REQUIRES that the licensee complete this ethics course in the year the course is dedicated to. For example, this course (defined in the title as the 2024 edition) MUST be completed by December 31, 2024. Course Objectives Table of Contents To recognize the rules of the Code of Professional Conduct To identify certain Washington regulations and policies Course #: 9265J Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Ethics Total Pages: 114 Questions: 20
WV	Ethics for West Virginia CPAs	4	$64.50	Add to Cart
4hr	$64.50 Add to Cart
This course is designed to provide the CPA with an ethical framework that the CPA can use as a guide to sort through ethical dilemmas. It provides detailed guidance on the specific laws, rules, and regulations you will need in the future. For more information regarding the West Virginia Ethics CPE requirement visit our West Virginia State Requirements Page. You can also visit the West Virginia Board of Accountancy Course Objectives Table of Contents To recognize the history and function of ethics To recognize the rules of the Code of Professional Conduct To recognize the rules of the West Virginia Board of Accountancy Course #: 9270F Delivery: Self-Study CPE Hours: 4 Course Level: Basic Prerequisites: None Advanced Preparation: None NASBA Area of Study: Regulatory Ethics Total Pages: 91 Questions: 20

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