Online CPE Course Catalog

Course Topics

1. Introduction and Definitions
2. Accounting for Business Combinations -- Acquisition Method
3. Preparation of Acquisition-Date Consolidated Balance Sheet
4. Consolidated Financial Reporting Subsequent to Acquisition Date
5. Intraentity Transactions -- Eliminating Journal Entries
6. Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation
7. Other Issues -- Business Combination Achieved in Stages
8. Other Issues -- Variable Interest Entities (VIEs)
9. Other Issues -- Taxable and Nontaxable Business Combinations

Course Topics

1. Introduction
2. Cost Basis of Inventory – Initial Measurement
3. Inventory Accounting Systems and Period-End Inventory Physical Count
4. Cost Flow Methods
5. Inventory Measurement in the Financial Statements
6. Gross Profit Method

Course Topics

1. Introduction and Basic Terminology
2. Lease Classification
3. Lessee Accounting – Initial Measurement
4. Lessee Accounting for Finance Leases – Subsequent Measurement
5. Lessee Accounting for Operating Leases – Subsequent Measurement
6. Lessor – Initial Accounting for Sales-Type Leases
7. Lessor – Subsequent Accounting for Sales-Type Leases
8. Lessor Accounting for Operating and Direct Financing Leases
9. Sale and Leaseback Transactions

Course Topics

1. Introduction
2. Initial Measurement
3. Measurement Subsequent to Initial Recognition
4. Disposal of PPE
5. Other Issues -- Change in Accounting Estimate and Error Correction in Relation to PPE
6. Other Issues -- Asset Retirement Obligation
7. Other Issues -- Depletion
8. Other Issues -- Exchanges of PPE (Nonmonetary Assets)
9. Other Issues -- Property Dividends
10. Other Issues -- Financial Statement Disclosures

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Performing a Compilation (AR-C 80)
4. Reporting on the Financial Statements (AR-C 80)

Course Topics

1. Concepts
2. Trade Accounts Payable
3. Notes Payable
4. Current Maturities of Noncurrent Debt
5. Advances and Consideration Payable to Customers
6. Accrued Expenses
7. Certain Taxes Payable
8. Compensated Absences and Postemployment Benefits
9. Contingencies
10. Warranties

Course Topics

1. Significant Accounting Policies
2. Segment Reporting
3. Interim Financial Reporting
4. Related Party Disclosures
5. Commitments
6. Significant Risks and Uncertainties
7. Subsequent Events
8. Discontinued Operations
9. New Disclosure Requirements

Course Topics

1. Scope of Forensic Accounting
2. Focus on Fraud
3. Fraud Risk Model – Misappropriation of Assets
4. Fraud Risk Model – Fraudulent Financial Reporting
5. Investigative Resources and Methods
6. Responding to Fraud Risk and Discovered Fraud

Course Topics

1. Overview of the Issues
2. Types of Fraud
3. The Fraud Risk Model
4. Too Much Authority -- Horsing Around
5. Lack of Oversight -- One Bad Apple
6. Background Checks -- And Check the Checks
7. Theft of Inventory -- A Jewel Case
8. A Case of Lapping -- Sleight of Hand
9. Ghosting of Employees -- Carper Caper
10. Sale of Scrap -- Another Man’s Treasure
11. Retail Sales -- Cash Is King
12. Stealing Information -- Asset of a Different Color
13. Lack of Segregation of Duties -- Move the Needle
14. Embezzlement and Bribery -- Grave Consequences

Course Topics

1. Financial Statements
2. Contributions
3. Investments

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Preparation of Financial Statements (AR-C 70)

Course Topics

1. Introduction
2. Definitions
3. Direct and Indirect Methods of Presenting Operating Cash Flows
4. Worksheet Preparation (Indirect Method)
5. Differences between U.S. GAAP and IFRS

Course Topics

1. Nature, Sufficiency, and Appropriateness (AU-C 500)
2. Audit Data Analytics and Analytical Procedures (AU-C 520)
3. Written Representations (AU-C 580)
4. Litigation, Claims, and Assessments (AU-C 501)
5. Subsequent Events and Subsequently Discovered Facts (AU-C 560)
6. Using the Work of a Specialist (AU-C 500 and AU-C 620)
7. Related Parties (AU-C 550)
8. Statement of Cash Flows

Course Topics

1. Pre-Engagement Acceptance Activities (AU-C 210 and AS 1010)
2. Planning an Audit (AU-C 300, AS 2101, and AS 1210)
3. Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110)
4. Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105)
5. Analytical Procedures and Audit Data Analytics (AU-C 520 and AS 2305)
6. Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401)
7. Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405)
8. Audit Documentation (AU-C 230 and AS 1215)

Course Topics

1. Purpose of Auditing
2. Who Sets Auditing Standards?
3. The What and Why of Ethics
4. Management’s Assertions
5. Planning the Audit
6. Nature of Audit Evidence
7. The Auditor’s Report

Course Topics

1. The Auditor’s Reporting Responsibility
2. The Auditor’s Report (AU-C 700)
3. Qualified Opinions (AU-C 705)
4. Adverse Opinions (AU-C 705)
5. Disclaimers of Opinion (AU-C 705)
6. Group Audits and Component Auditors (AU-C 600)
7. Consistency of Financial Statements (AU-C 708)
8. Uncertainties and Going Concern Issues (AU-C 570 and AU-C 705)
9. Comparative Financial Statements (AU-C 700)
10. Emphasis-of-Matter and Other-Matter Paragraphs (AU-C 706)

Course Topics

1. Compliance Auditing
2. Environmental Auditing
3. Business Continuity Management (BCM)
4. Due Diligence Auditing
5. Quality Auditing
6. Security and Privacy Auditing
7. Other Engagements

Course Topics

1. Introduction to Internal Control (AU-C 315)
2. Understanding Internal Control (AU-C 315)
3. Using the Work of Internal Auditors (AU-C 315 and AU-C 610)
4. Assessing Risks (AU-C 315 and AU-C 330)
5. Communicating Internal Control Related Matters Identified in an Audit (AU-C 265)
6. Internal Control Documentation (AU-C 315)

Course Topics

1. Sales-Receivables-Cash Receipts Cycle
2. Purchases-Payables-Cash Disbursements Cycle
3. Payroll Cycle
4. Other Cycles

Course Topics

1. Interim Financial Information (AU-C 930 and AS 4105)
2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
4. The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (AU-C 720 and AS 2710)
5. Required Supplementary Information (AU-C 730 and AS 2705)
6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
9. Financial Forecasts and Projections (AT-C 305)
10. Reporting on Pro Forma Financial Information (AT-C 310)
11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

Course Topics

1. Principles and Rules
2. Integrity and Objectivity Rule
3. Independence Rule
4. General Standards Rule
5. Compliance with Standards Rule
6. Accounting Principles Rule
7. Acts Discreditable Rule
8. Fees and Other Types of Remuneration (Contingent Fees Rule and Commissions and Referral Fees Rule)
9. Advertising and Other Forms of Solicitation Rule
10. Confidential Client Information Rule
11. Form of Organization and Name Rule
12. Conceptual Framework for Members in Public Practice

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics -- Basics
2. Internal Audit Ethics
3. Legal Requirements

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Ethics in General
2. Ethics and Fraud in Business
3. Codes of Ethics

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics Overview
2. Ethical and Legal Requirements for CPAs
3. Disciplinary Process
4. Statute
5. Rules -- Definitions
6. Rules -- Independence
7. Rules -- Integrity and Objectivity, Certain Fees, Clients of Other CPAs
8. Rules -- General Standards, Confidentiality, Records
9. Rules -- Advertising
10. Rules -- Form of Practice, Name, and Licensure
11. Rules -- CPE and License Renewal
12. Rules -- Discipline
13. Rules -- Peer Review
14. Case Study

Course Topics

1. Ethics in General
2. New York CPA Ethics
3. New York State Education Law
4. Regents’ Rules, Part 29, Unprofessional Conduct
5. Regulations of the Commissioner
6. Professional Misconduct and Discipline
7. AICPA/NYSSCPAs
8. Case Studies

A licensee can take either the general ethics course or an ethics course in a concentration area to meet the ethics requirement.

A licensee completing the annual CPE requirement by taking 40 credits in any combination of the six recognized subject areas can count the ethics credits toward his/her annual CPE total in the CPE tracking year that the ethics course is actually taken.

A licensee completing his/her annual CPE requirement by taking 24 credits concentrated in accounting, attest, auditing, taxation, advisory services, or specialized knowledge and applications related to specialized industries, and such other areas appropriately related to the practice of accounting, may count the ethics credits toward his/her annual total only if the ethics course is in the subject area of the concentration. An individual who is completing a concentration may take the general ethics course to meet the ethics requirement but may not count those ethics credits toward the 24 concentration credits.

Course Topics

1. Basic Concepts
2. Landlord’s Rights and Duties
3. Tenant’s Rights and Duties
4. Assignments and Subleases

Course Topics

1. Introduction
2. Time Value of Money
3. Bonds
4. Loans
5. Common and Preferred Stock
6. Summary of Main Differences between Debt and Equity Financing

Course Topics

1. Sanctions for Violations
2. Tax Preparers

Course Topics

1. Authority to Practice
2. Conduct of Practice
3. Best Practices for Tax Advisors

Course Topics

1. Introduction
2. Corporate Transparency Act (CTA)
3. Professional Liability Risk
4. Filing Reports
5. Entities Required to Report
6. Beneficial Owner
7. Beneficial Owner Information Report (BOIR)
8. Final Thoughts

Course Topics

1. Procedures
2. Regular Income Tax/New Tax Law
3. Foreign Tax Credit (FTC)
4. Consolidated Returns
5. Controlled Groups
6. Estimated Tax
7. Accumulated Earnings Tax (AET)
8. Personal Holding Company (PHC) Tax

Course Topics

1. Introduction
2. Identifying Client Objectives
3. General Advantages and Disadvantages of Each Type of Entity
4. Nontax Considerations
5. Tax Considerations

Course Topics

1. Eligibility and Election
2. Operations
3. Distributions
4. Special Taxes

Course Topics

1. Qualifying Events
2. Qualifying Property
3. Calculating the Realized Loss
4. Calculating the Deductible Loss
5. Casualty Gains and Deferrals
6. Federally Declared Disasters

Course Topics

1. Income Taxation of Trusts and Estates
2. Beneficiary’s Taxable Income
3. Gift Tax
4. Estate Tax
5. Generation-Skipping Transfer Tax (GSTT)

Course Topics

1. Authority to Practice
2. Conduct of Practice
3. Best Practices for Tax Advisors

Course Topics

1. Compensation
2. Fringe Benefits
3. Taxes
4. Deductions

Course Topics

1. Above-the-Line Deductions
2. Rental Income and Expense
3. IRAs and Roths
4. Simplified Employee Pension (SEP)
5. Other Retirement Accounts, including SIMPLE Plans, for the Self-Employed
6. Losses and Limits

Course Topics

1. Accounting Methods
2. Filing Status
3. The Standard Deduction
4. Dependency Status

Course Topics

1. Introduction
2. Cost of Goods Sold (COGS)
3. Compensation
4. Loan Costs
5. Rent Expense
6. Taxes
7. Meal and Entertainment Expenses
8. Travel Expenses
9. Insurance Expenses
10. Bad Debts
11. Business Gifts/Employee Awards
12. Other Business Expenses
13. Business Use of Home
14. Excess Business Loss

Course Topics

1. Exclusions
2. Employee Benefits
3. Social Security Benefits

Course Topics

1. Gross Income
2. Interest Income
3. Income from Securities
4. Other Gross Income

Course Topics

1. Introduction
2. Medical Expenses
3. Taxes
4. Interest Expense
5. Charitable Contributions
6. Casualty Losses
7. Elimination of Itemized Deductions Subject to the 2% AGI Limitation
8. Other Itemized Deductions
9. Elimination of the Overall Limitation
10. Application

Course Topics

1. Overview of the Issues
2. Tax Liability and Taxpayer Penalties
3. Procedures
4. Tax Protesters and Frivolous Arguments
5. Tax Evasion
6. Structuring
7. Tax Planning
8. Tax Preparer Misconduct
9. Tax Scams -- Phishing Scams
10. Tax Scams -- Refund Theft

Course Topics

1. Formation
2. Tax Year
3. Partner’s Taxable Income
4. Partners Dealing with Own Partnership
5. Treatment of Partnership Liabilities
6. Distribution of Partnership Assets
7. Termination of Partnership

Course Topics

1. Identification Numbers
2. Income
3. FICA
4. Additional Medicare Tax on Earned Income
5. FUTA
6. Payroll Forms
7. Payroll Payments

Course Topics

1. IRS Organizational Structure
2. Admission to Practice before the IRS
3. Power of Attorney/Tax Information Authorization
4. Rules of Conduct under Circular 230
5. Representation during IRS Examinations
6. Appeals within the IRS
7. Appeals to the Courts

Course Topics

1. Basis
2. Adjustments to Basis
3. Holding Period (Sec. 1223)
4. Capital Gains and Losses
5. Taxation

Course Topics

1. Overview
2. Business Property
3. Related Party Sales
4. Installment Sales
5. Like-Kind Exchanges
6. Involuntary Conversions
7. Sale of a Principal Residence

Course Topics

1. Capitalized Costs
2. Depreciation Methods
3. Additional Depreciation
4. Amortization
5. Depletion
6. Depreciation Recapture

Course Topics

1. Introduction
2. Qualified Principal Residence Indebtedness
3. Reduction of Tax Attributes
4. Non-Principal Residence Property
5. Insolvency
6. Qualified Real Property Business Indebtedness
7. Student Loans

Course Topics

1. Importance of Tax Planning
2. Process
3. Individuals
4. College Savings
5. Retirement
6. Businesses
7. Business Owners
8. Exit Plans

Course Topics

1. Filing Requirements
2. Worker Classification
3. Areas of Compliance
4. Value-Adding Opportunities

Course Topics

1. Qualifying Property
2. Deductible Amount
3. Additional Considerations

Course Topics

1. S Corporation Earnings
2. Reasonable Compensation
3. Fringe Benefits
4. Limited Liability Companies

Course Topics

1. Individual Taxes and Rates
2. Individual Deductions/Exclusions from Income
3. Individual Credits
4. Individual Retirement
5. Estate and Gift Tax
6. Businesses
7. Penalty Changes
8. Quick Reference Chart

Course Topics

1. Tax Preparers and Preparer Responsibilities
2. Authoritative Hierarchy
3. Filing Requirements
4. Estimated Tax Payments
5. Claims for Refund
6. Assessment of Deficiency
7. Collections
8. Liens and Levies

Course Topics

1. Income Tax
2. Other Taxes
3. Additional Considerations

Course Topics

1. Classification
2. Rental Income and Deductions
3. Other Limitations

Course Topics

1. Qualifying Home Offices
2. Calculating the Deduction
3. Recordkeeping