Online CPE Course Catalog

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

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

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