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Total courses matching: 58
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Subject Area: Accounting and Auditing  
Field of Study: Accounting  
  Course Title Hours
Accounting Standards and SEC Reporting 4

Course Topics

  1. External Financial Reporting
  2. Development of U.S. Accounting Standards
  3. U.S. Generally Accepted Accounting Principles (GAAP)
  4. The SEC and Its Reporting Requirements
  5. International Financial Reporting Standards (IFRS)
Accounting for Business Combinations and Consolidated Financial Reporting 6

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
Accounting for Inventories 4

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
Accounting for Property, Plant, and Equipment 4

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
Compilation of Financial Statements -- Clarified Standards 4

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)
Current Liabilities 4

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
Financial Statements: Disclosures 4

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
Lessons for the Accountant from Frauds Related to Misappropriation of Assets 4

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
Not-for-Profit Entities: Accounting and Reporting 4

Course Topics

  1. Financial Statements
  2. Contributions
  3. Investments
Preparation of Financial Statements -- Clarified Standards 2

Course Topics

  1. Overview
  2. General Principles for SSARSs Engagements (AR-C 60)
  3. Preparation of Financial Statements (AR-C 70)
Preparation of a Statement of Cash Flows 4

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
Field of Study: Auditing  
  Course Title Hours
Audit Evidence: Concepts 4

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
Audit Planning and Risk Assessment for External Auditors 4

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)
Auditing from 30,000 Feet 2

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
Financial Statement Audit Reports 4

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)
Internal Auditing: Compliance Auditing and Other Types of Engagements 4

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
Internal Control: Basic Concepts for the External Auditor 4

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)
Internal Control: Cycle Approach 4

Course Topics

  1. Sales-Receivables-Cash Receipts Cycle
  2. Purchases-Payables-Cash Disbursements Cycle
  3. Payroll Cycle
  4. Other Cycles
Reporting Issues: Topics for the Independent Auditor 4

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)
Subject Area: Ethics  
Field of Study: Regulatory Ethics  
  Course Title Hours
AICPA Code of Professional Conduct 4

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.

CIA Ethics 2

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.

Ethics for CMAs 2

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.

Florida CPA Ethics 4

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
New York CPA Ethics – General Studies Course 4

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.

Subject Area: Legal Concepts  
Field of Study: Business Law  
  Course Title Hours
Landlord and Tenant 2

Course Topics

  1. Basic Concepts
  2. Landlord’s Rights and Duties
  3. Tenant’s Rights and Duties
  4. Assignments and Subleases
Subject Area: Management  
Field of Study: Finance  
  Course Title Hours
Firm’s Capital Structure 4

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
Subject Area: Taxation  
Field of Study: Regulatory Ethics  
  Course Title Hours
Ethics for Tax Practitioners (2023) 2

Course Topics

  1. Sanctions for Violations
  2. Tax Preparers
Ethics in Tax Practice (2024) 2

Course Topics

  1. Authority to Practice
  2. Conduct of Practice
  3. Best Practices for Tax Advisors
Field of Study: Taxes  
  Course Title Hours
Beneficial Ownership Information Reporting 2

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
Calculating Tax Liability for C Corporations (2024) 3

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
Choosing the Best Entity for a New Business (2024) 3

Course Topics

  1. Introduction
  2. Identifying Client Objectives
  3. General Advantages and Disadvantages of Each Type of Entity
  4. Nontax Considerations
  5. Tax Considerations
Corporate: S Corporation Formation and Operation (2023) 4

Course Topics

  1. Eligibility and Election
  2. Operations
  3. Distributions
  4. Special Taxes
Deducting Casualty and Theft Losses (2024) 3

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
Estates, Trusts, and Wealth Transfer (2024) 4

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)
High-Income Employees: Highly Compensated Employees Hot Spots (2023) 1

Course Topics

  1. Compensation
  2. Fringe Benefits
  3. Taxes
  4. Deductions
Individual: Above-the-Line Deductions and Losses (2024) 4

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
Individual: Accounting Methods, Filing Status, and Dependency Status (2023) 4

Course Topics

  1. Accounting Methods
  2. Filing Status
  3. The Standard Deduction
  4. Dependency Status
Individual: Business Expenses/Losses (2024) 4

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
Individual: Exclusions from GI (2024) 4

Course Topics

  1. Exclusions
  2. Employee Benefits
  3. Social Security Benefits
Individual: Gross Income (2024) 4

Course Topics

  1. Gross Income
  2. Interest Income
  3. Income from Securities
  4. Other Gross Income
Individual: Itemized Deductions (2024) 4

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
Lessons for the Tax Preparer (2023) 3

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
Partnership Basics: Basis and Allocation of Income and Loss (2023) 4

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
Payroll (2024) 4

Course Topics

  1. Identification Numbers
  2. Income
  3. FICA
  4. Additional Medicare Tax on Earned Income
  5. FUTA
  6. Payroll Forms
  7. Payroll Payments
Practice before the IRS (2023) 4

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
Property Transactions: Basis and Capital Gains & Losses (2024) 4

Course Topics

  1. Basis
  2. Adjustments to Basis
  3. Holding Period (Sec. 1223)
  4. Capital Gains and Losses
  5. Taxation
Property Transactions: Character and Recognition for Property Sales and Exchange (2024) 4

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
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2024) 4

Course Topics

  1. Capitalized Costs
  2. Depreciation Methods
  3. Additional Depreciation
  4. Amortization
  5. Depletion
  6. Depreciation Recapture
Reporting Income from Debt Cancellation (2023) 2

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
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2023) 4

Course Topics

  1. Importance of Tax Planning
  2. Process
  3. Individuals
  4. College Savings
  5. Retirement
  6. Businesses
  7. Business Owners
  8. Exit Plans
Schedule C Hot Spots: Sole Proprietors (2024) 2

Course Topics

  1. Filing Requirements
  2. Worker Classification
  3. Areas of Compliance
  4. Value-Adding Opportunities
Section 179 Deductions (2023) 2

Course Topics

  1. Qualifying Property
  2. Deductible Amount
  3. Additional Considerations
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023) 1

Course Topics

  1. S Corporation Earnings
  2. Reasonable Compensation
  3. Fringe Benefits
  4. Limited Liability Companies
Staying Current with Tax Laws: Federal Tax Update (2024) 3

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
Tax Procedures (2024) 4

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
The 30,000-Foot View: Taxes for Businesses (2023) 1

Course Topics

  1. Income Tax
  2. Other Taxes
  3. Additional Considerations
The Vacation Home (2024) 2

Course Topics

  1. Classification
  2. Rental Income and Deductions
  3. Other Limitations
Working from Home: The Home Office Deduction (2023) 2

Course Topics

  1. Qualifying Home Offices
  2. Calculating the Deduction
  3. Recordkeeping
 
AICPA Code of Professional Conduct
Accounting Standards and SEC Reporting
Accounting for Business Combinations and Consolidated Financial Reporting
Accounting for Inventories
Accounting for Property, Plant, and Equipment
Audit Evidence: Concepts
Audit Planning and Risk Assessment for External Auditors
Auditing from 30,000 Feet
Beneficial Ownership Information Reporting
CIA Ethics
Calculating Tax Liability for C Corporations (2024)
Choosing the Best Entity for a New Business (2024)
Compilation of Financial Statements -- Clarified Standards
Corporate: S Corporation Formation and Operation (2023)
Current Liabilities
Deducting Casualty and Theft Losses (2024)
EA/RTRP Ethics
Estates, Trusts, and Wealth Transfer (2024)
Ethics for CMAs
Ethics for Tax Practitioners (2023)
Ethics in Tax Practice
Ethics in Tax Practice (2024)
Financial Statement Audit Reports
Financial Statements: Disclosures
Firm's Capital Structure
Florida CPA Ethics
High-Income Employees: Highly Compensated Employees Hot Spots (2023)
Individual: Above-the-Line Deductions and Losses (2024)
Individual: Accounting Methods, Filing Status, and Dependency Status (2023)
Individual: Business Expenses/Losses (2024)
Individual: Exclusions from GI (2024)
Individual: Gross Income (2024)
Individual: Itemized Deductions (2024)
Internal Auditing: Compliance Auditing and Other Types of Engagements
Internal Control: Basic Concepts for the External Auditor
Internal Control: Cycle Approach
Landlord and Tenant
Lessons for the Accountant from Frauds Related to Misappropriation of Assets
Lessons for the Tax Preparer (2023)
New York CPA Ethics – General Studies Course
Not-for-Profit Entities: Accounting and Reporting
Partnership Basics: Basis and Allocation of Income and Loss (2023)
Payroll (2024)
Practice before the IRS (2023)
Preparation of Financial Statements -- Clarified Standards
Preparation of a Statement of Cash Flows
Property Transactions: Basis and Capital Gains & Losses (2024)
Property Transactions: Character and Recognition for Property Sales and Exchange (2024)
Recovering the Cost of Capitalized Assets: Depreciation, Amortization, and Depletion (2024)
Reporting Income from Debt Cancellation (2023)
Reporting Issues: Topics for the Independent Auditor
Saving Your Clients Money and Getting Repeat Business: Tax Planning (2023)
Schedule C Hot Spots: Sole Proprietors (2024)
Section 179 Deductions (2023)
Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023)
Staying Current with Tax Laws: Federal Tax Update (2024)
Tax Procedures (2024)
The 30,000-Foot View: Taxes for Businesses (2023)
The Vacation Home (2024)
Working from Home: The Home Office Deduction (2023)