Online Self-Study CPE for CPAs
This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas. Chapter 1 covers the SEC’s recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs. Chapter 2 explores the hot topic of non-GAAP financial […]
This course explores creative accounting techniques used by companies to manipulate financial statements. Participants will learn about revenue recognition and expense manipulation, as well as asset and liability misrepresentation. The course includes detailed case studies and examples, highlights ethical implications and legal consequences, and provides audit strategies for detecting and preventing these practices. Course No. CAM014 Format: Online pdf […]
This course provides an overview of blockchain technology and some of its implications for the accounting profession. It covers the fundamentals of blockchain, its applications in accounting, and the potential benefits and challenges. The course is designed for CPAs and accounting professionals seeking to better understand blockchain technology and how it can be used to potentially […]
This course provides an overview of earnings management techniques and their ethical implications. Course No. CAM012 Format: Online pdf (40 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 2 hrs. Field of Study: Accounting: Technical Course expiration: You have one year from date of purchase to complete the course. Course Revision Date: October […]
This course will describe the four major types of financial statements and define the standards that are used to create financial reports. Course No. C018 Format: Online pdf (74 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 3 hrs. Field of Study: Accounting: Technical Course expiration: You have one year from date […]
This course alerts the tax practitioner to the different planning opportunities that surround property dispositions and also identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits.
This course is designed for participants who want to explore and examine the tax consequences of medical costs, charitable contributions, and casualty and theft losses, especially in relation to their deductibility. Course No. M380 Format: Online pdf (61 pages). Printed book available. Instructional Delivery Method: QAS Self-Study Prerequisites: General understanding of federal income taxation. Advance […]
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks.
This course focuses on tax issues affecting the treatment of debt and interest deductibility. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest factors. Sticky cross issues such as the impact of at-risk rules under §465, passive loss restrictions of §469, and below-market rate loans under §7278 are examined.
This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero.