Downloads

  • Debt and Interest: Deductibility, Special Calculation Concepts & Provisions

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    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.

  • Family Tax Strategies

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    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.

  • AI Series: Technologies in Accounting Software

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    This course provides an overview of how AI is reshaping accounting software, streamlining tasks, improving accuracy, and offering advanced analytics. It covers key AI-driven features like automated data entry, intelligent invoice processing, predictive analytics, fraud detection, risk assessment, and natural language processing.

  • AI Series: Future Trends in AI & Software for CPAs

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    This course provides an overview of future trends in AI and software for CPAs. This includes a discussion of technologies such as RPA, blockchain, as well as other technologies like quantum computing, edge computing, and decentralized AI. This course also addresses the evolution of AI in accounting practices as well as how AI may impact jobs in the future.

  • AI Series: Ethics and Regulations

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    This course explores the ethical and regulatory aspects of integrating AI in accounting. It covers ethical considerations like bias, transparency, and accountability, alongside regulatory frameworks such as data protection laws and professional standards.

  • AI Series: Considerations in Tax Preparation & Research

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    This course provides an overview of the AI considerations with respect to tax preparation and tax research. Includes a discussion of how AI technology can be used in tax preparation, including automated data collection and tax optimization strategies.

  • Fringe Benefits Tax Guide

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    An overview of basic fringe benefits that examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals & lodging, educational assistance, dependent care, employer-provided automobiles, interest-free loans, etc. are discussed. Course No. M360 Format: Online pdf (89 pages). Printed book available. Instructional Delivery Method: QAS Self-Study Prerequisites: General […]