Virtual Federal Tax Update Seminars 2023
In the comfort of your home or office

One Day Seminar Individual

Dates Available: 11/15/23, 12/20/23, 01/22/24
Register Now

Two Day Seminar

Day 1 Federal Tax Update Individual

Day 2 Federal Tax Update Business

Dates Available: Nov 15-16th,
Dec 20-21st, Jan 22-23rd
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One Day Seminar Business

Dates Available: 11/16/23, 12/21/23, 01/23/24
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Most Up To Date Courses! ... Ever-changing tax laws

Art Werner

NEW RELEASES
by Arthur Werner

$59.00 each Add to cart

Secure Act 2.0 Everything That You Need To Know

  • Credits: 3
  • Format: OnDemand Webinar
  • Field of Study: Federal Tax Update
  • Author: Arthur Werner

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Update
Program Prerequisites:NONE
Course ID:EWTFM-U-02199-23-O | 6233-CE-0912 | WR-382.23-SV
Published Date:Aired Date: 1/2023 | Registered for 2023
COURSE DESCRIPTION

Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related
provisions within SECURE 2.0 that an advisor needs to be able to master. This course will provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’
retirement planning needs.

Topics include:
  • Mandatory Automatic Enrollment
  • Credit For Small Employer Pension Plan Startup Costs
  • Enhancement Of The Saver’s Credit
  • Increase In Starting Age For RMDs
  • Indexing IRA Catch-Up
  • Higher Catch-Up Limit Age 61, 62, 63, And 64
  • Student Loan Payments As Elective Deferrals For Matching Contributions
  • Start-Up Credit Costs For Employers Joining An Existing Plan
  • Financial Incentives For Contributing To a Plan
  • Withdrawals For Certain Emergency Expenses
  • SIMPLE Plan changes
  • Starter 401(K) Plans
  • Sec 529 Plan To Roth Rollovers
  • Emergency Savings Accounts
  • Enhancement of 403(B) Plans
  • Qualified Charitable Distributions to Split Interest Entity
  • Retirement Savings Lost and Found
  • And more!

Objective:

To provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC
    $79.00 each Add to cart

    The Complete Guide to New York Death Taxation

    • Credits: 4
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Law
    • Author: Art Werner

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic
    Program Prerequisites:General Understanding of Taxation
    Course ID:EWTFM-T-02164-23-O | 6233-CE-0877 | WR-379.23-OD
    Published Date:Aired Date: 9/2022 | Registered for 2023
    COURSE DESCRIPTION

    Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the New York Estate Tax Return.

    Objective:
    • To learn how to properly prepare the New York Estate Tax Return

    Learning Objectives:

    After reading the course material, you will be able to:

    • New York death taxation – The law
    • How to prepare the New York Estate Tax Return
    • Various postmortem estate planning issues involved in the preparation of the New York Estate Tax Return
    • Coordination with the Federal Estate Tax Return (Form 706)
    • Coordination with estate administration issues
    • Probate issues
    • Non-probate issues
    • Valuation issues
    • Joint tenancy issues

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC
    $79.00 each Add to cart

    The Complete Guide to Oregon and Washington Death Taxation

    • Credits: 4
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Law
    • Author: Arthur Werner

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic
    Program Prerequisites:General Understanding of Taxation
    Course ID:EWTFM-T-02165-23-O | 6233-CE-0878 | WR-380.23-OD
    Published Date:Aired Date: 9/2022 | Registered for 2023
    COURSE DESCRIPTION

    Tax compliance issues at death sometimes confuse practitioners because many lack experience in this area. This course provides a practical understanding of the issues in preparing Washington and Oregon Estate Tax returns.

    Topics include:
    • Vermont death taxation – The law
    • How to prepare the Washington and Oregon Estate Tax Return
    • Various postmortem estate planning issues involved in the preparation of the Washington and Oregon Tax Return
    • Coordination with the Federal Estate Tax Return (Form 706)
    • Coordination with estate administration issues
    • Probate issues
    • Non-probate issues
    • Valuation issues
    • Joint tenancy issues

    Learning Objectives:

    After reading the course material, you will be able to:

    • Prepare the Washington Estate Tax Return.
    • Prepare the Oregon Estate Tax Return.
    • Identify unique differences in the Oregon and Washington Estate Tax Returns.
    • Complete form 706.
    • Identify probate Issues.
    • Identify Non-Probate Issues.
    • List the Valuation Issues.

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC
    $9.00 each Add to cart

    Inflation Reduction Act How the Bill Impacts You

    • Credits: 1
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Law
    • Author: Art Werner

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic
    Program Prerequisites:None
    Course ID:EWTFM-T-02161-23-O | 6233-CE-0874 | WR-378.23-OD
    Published Date:Aired Date: 9/2022 | Registered for 2023
    COURSE DESCRIPTION

    The Inflation Reduction Act of 2022 (IRA) is a bill passed by the 117th United States Congress in August 2022 that aims to curb inflation by reducing the deficit, lowering prescription drug prices, and investing in domestic energy
    production while promoting clean energy solutions. President Biden finally signed the Act into law on 16th August 2022.

    This reconciliation bill has gone through two names and some significant Tax provisions will impact the upcoming planting season. This program will cover the new tax legislation embodied in the act in detail so that
    those attending can adequately advise their clients if and how these various tax changes impact their individual and business planning.

    Highlights:
    • 15% Corporate Tax Rate
    • 1% Tax on Stock Repurchase
    • Impact of Research Credit against Payroll Tax for small businesses
    • Qualified Commercial Clean Vehicles
    • Modifications of the New Energy Efficient Home Credit
    • Extension of the ACA subsidies for household income above 400% of the poverty line
    • Out-of-pocket gap for Medicare Beneficiaries
    • Enhancement of IRS Enforcement…or not

    Learning Objectives:

    After reading the course material, you will be able to:

    • Discuss how the Inflation Reduction Act of 2022 will impact clients
    • Discuss the new tax legislation and how it will affect business planning

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC

    NEW RELEASES
    Mary Jane Hourani

    $24.00 each Add to cart

    Ethics, Tax Practice and the Cannabis Industry

    • Credits:  1
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Ethics
    • Author/Speaker: MaryJane Hourani
    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Overview
    Program Prerequisites:General Understandingof Ethics
    Course ID:EWTFM-E-01896-22-O | 6233-CE-0626 |MJH-421.23-OD
    Published Date:April 2021
    ***SPECIAL NOTE: This course will not cover EAs Circular 230 Requirement. Also, this course might not cover your State Ethics requirement! See our "Self Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
    COURSE DESCRIPTION

    This course will discuss Circular 230 and preparer due diligence related to assisting taxpayers in the Cannabis industry. Federal Case Law, Board of Accountancy, and IRS Office of Professional Responsibility standards will also, be discussed.

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC
    $39.00 each Add to cart

    Navigating the New Schedules K-2 and K-3

    • Credits:  2
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Law
    • Author/Speaker: Mary Jane Hourani

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic
    Program Prerequisites:General Understanding of Taxes
    Course ID:EWTFM-T-01941-22-O | 6233-CE-0704 | MJH-430.23-OD
    Published Date:Registered for 2023
    COURSE DESCRIPTION

    This course introduces the new Schedule K-2 and Schedule K-3 that may be required for Partnerships and S Corporation returns. The IRS has provided conflicting guidance regarding the preparation and requirements of this form, this course hopes to clarify the filing requirements with updated guidance. Additionally, this course will discuss all eleven (11) parts of the form.

    Learning Objectives:

    After reading the course material, you will be able to:

    • Outline Schedule K-2 for Partnerships and S Corporations
    • Describe the filing requirements and penalty relief
    • Explain the recent guidance provided by the IRS
    • Highlight changes to Schedule K-2 and Schedule K-3

    Who Should Attend:
    • All Certified Public Accountants (CPAs)
    • Enrolled Agents (EAs)
    • Other Tax Return Preparer (OTRP)

    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
    NASBA
    IRS
    CTEC
    $79.00 each Add to cart

    S Corporations Overview

    • Credits: 4
    • Format: OnDemand Webinar
    • Field of Study: Federal Tax Law
    • Author: Mary Jane Hourani

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic 
    Program Prerequisites:General Understanding of Taxes
    Course ID:EWTFM-T-02202-23-O | 6233-CE-0915 | MJH-431.23-OD
    Published Date:Aired Date: 2/2023 | Registered for 2023
    COURSE DESCRIPTION

    This course is an overview of an S Corporation's most common aspects and tax implications. Electing Subchapter S status and reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation
    to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be addressed, including accountable plans, taxable fringe benefits, officer reasonable compensation, and audit strategies.
    Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Compare S Corporation and other entity structures.
      • Prepare Form 2553, Election by a Small Business Corporation
      • Identify “reasonable cause” relief for Late Filing Form 2553, Election by a Small Business Corporation
      • Review Shareholder Stock & Debt Basis
      • Highlight aspects of Form 1120S and Schedule K (K-1)
      • Discuss attributes of Officer Reasonable Compensation requirements
      • Who is required to receive reasonable compensation?
      • Facts & circumstances in advisory services
      • Strategies that practitioners may use when representing taxpayers before the Internal Revenue Service in defense of the compensation taken.
      • Overview of entity preparation of Schedule K-2, and K-3.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      $39.00 each Add to cart

      Schedule K-1 What is it and What do I do with it?

      • Credits:  2
      • Format: OnDemand Webinar
      • Field of Study: Federal Tax Law
      • Author/Speaker: MaryJane Hourani

      *Content Preview
      Available Formats:
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Taxation
      Course ID:EWTFM-T-01889-22-O | 6233-CE-0604 | MJH-428.23-OD
      Published Date:Registered for 2023
      COURSE DESCRIPTION

      This seminar will focus on Schedule K-1 that a taxpayer may receive from a pass-through entity, Partnership, Subchapter S Corporation, or an Estate/Trust. It will detail the most common characteristics of Schedule K-1 and how to report them on the Individual Income Tax Form 1040. QBI, Qualified Business Income Deduction, will be covered along with the reporting criteria. Discussion of relevant basis and loss limitations will also be addressed in this seminar as well.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Define what a Schedule K-1 is.
      • Distinguish the differences between Schedule K-1 received from different entities.
      • Outline the application of Basis Limitation, Loss Limitations, and Material Participation.
      • Compare and Examine several case studies.
      • Review the integration with the QBI (Qualified Business Income Deduction).
      • Highlight proposed 2021 changes to Schedule K-2 and Schedule K-3.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      Stephen Fustolo

      NEW RELEASES
      by Stephen Fustolo

      $159.00 each Add to cart

      Current Developments In Accounting and Financial Reporting 2023 (Item 6 and 6E)

      • Credits: 16
      • Format: Interactive Self-Study eBook
      • Field of Study: Accounting
      • Author: Steven Fustolo
      Available Formats:
      Advanced Preparation:None
      Experience Level:Basic
      Program Prerequisites:General Understanding of
      Course ID:SF-203.23U
      Published Date:Author Updated: 3/2023 | Registered for 2023
      COURSE DESCRIPTION

      The purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance,
      leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The course structure encourages the reader to recall existing GAAP rules coupled with identifying, stating, and outlining rules related to new and proposed pronouncements. The course also discusses accounting and financial reporting issues – post-COVID,
      PPP loans, the Employee Retention Credit (ERC), and the Pass-Through Entity (PTE) Tax.

      Topics include:
      • Latest Developments on the Accounting Front
      • Accounting and Reporting Issues- Post- COVID
      • GAAP Income Tax Issues- 2022 and 2023 and Other Financial Reporting Issues
      • Accounting Standards Updates (ASUs)

      Who Should Attend:
      • All Certified Public Accountants (CPAs)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA


      $39.00 each Add to cart

      New Auditing Standards SAS Nos. 142-145 2023 Edition

      • Credits: 4
      • Format: Interactive Self-Study eBook
      • Field of Study: Auditing
      • Author: Steven Fustolo
      Available Formats:
      Advanced Preparation:None
      Experience Level:Basic
      Program Prerequisites:General understanding of accounting, financial reporting, auditing, and compilation and review standards
      Course ID:SF-326.23U
      Published Date:Author Updated: 3/2023 | Registered for 2023
      COURSE DESCRIPTION

      The objective of this course is to address the new auditing standards issued by the Auditing Standards Board as SAS Nos.  142-145. The first segment of the course addresses SAS No. 142’s expanded guidance on what comprises audit evidence in a financial statement audit. Topics include: evaluating audit evidence; testing audit evidence; relevance and reliability
      of audit evidence including its source; susceptibility to management bias; corroborative or contradictory information; evaluating whether the information is sufficiently precise and detailed for the auditor’s purposes; and use of automated
      tools and techniques. 
      The second segment is a review of SAS No. 143’s guidance on accounting estimates including the degree of estimation uncertainty; risk assessment procedures related to accounting estimates identifying and assessing the risks of material
      misstatement including responses to the assessment; indicators of possible management bias, and more.

      The third segment consists of a review of SAS No. 144’s changes to auditing standards in connection with the use of specialists (management and auditor specialists) and the use of price information obtained from external sources. The final section addresses significant changes made by SAS No. 145 to the auditor’s understanding of an entity and its environment and the assessment of risks of material misstatement.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Identify an example of an attribute of information obtained as audit evidence
      • Recognize actions an auditor should perform in evaluating information used as audit evidence
      • Recognize characteristics of information to be used as audit evidence
      • Identify an attribute that affects the reliability of information used as audit evidence
      • Recall functions on which an auditor can use automated tools and techniques 
      • Identify an example of an accounting estimate related to classes of transactions, account balances, and disclosures identified in SAS No. 143
      • Recognize how inherent and control risks should be assessed in accordance with SAS No. 143
      • Recognize an example of an inherent risk factor 
      • Identify examples of the approaches that can be performed in assessing the risks of material misstatement from accounting estimates 
      • Recall one of the amendments made to AU-C 501 by SAS No. 145  in connection with using the work of an external inventory-taking firm
      • Identify some instances in which an auditor may conclude that a specialist’s work is not adequate 
      • Identify a type of risk assessment procedure that an auditor can use in accordance with SAS No. 145
      • Recall examples of risk assessment procedures that an auditor may perform in SAS No. 145
      • Recognize how to perform risk assessment procedures when relying on information obtained from previous experience with an entity
      • Identify examples of risk assessment procedures to obtain audit evidence in accordance with SAS No. 145
      • Recognize a new requirement made by SAS No. 145 in connection with assessing inherent risk and control risk in an audit, and
      • Identify how an auditor should respond if the auditor does not plan to test the operating effectiveness of an entity’s controls.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA


      $99.00 each Add to cart

      New Audit Reporting Standards SAS Nos. 134-141 2023 Edition

      • Credits: 10
      • Format: Interactive Self-Study eBook
      • Field of Study: Auditing
      • Author: Steven Fustolo
      Available Formats:
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General understanding of U.S. Auditing Standards
      Course ID:SF-320.23U
      Published Date:Author Updated: 1/2023 | Registered for 2023
      COURSE DESCRIPTION

      The objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-141.

      Topics include:
      • Overview of the new auditor's report found in SAS No. 134s AU-C 700A, including the new reports format, positioning of sections within the report, title, headings, and expanded language
      • Amendments made to various reporting standards by SAS No. 135
      • A review of THE new ERISA plan audit standard found in SAS No. 136, AU-C 703, including the format of the new ERISA plan auditors report, positioning of sections of that report, the new ERISA Section 103(a)(3)(C) audit (formerly
        a limited-scope audit) and the auditors report thereon, expanded audit procedures and communications required by auditors of ERISA-plan financial statements
      • Changes made by SAS No.137 to the auditor's procedures and reporting on other information, changes made to the definition of materiality by SAS No. 138, changes made to special reports by SAS No, 139, and amendments made by SAS
        No. 140 to supplementary information, required supplementary information, compliance audits, interim financial information, and audits of internal control over financial reporting.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Identify the types of audit reports that can be issued under the new AU-C 700A
      • Identify the definition of a written report
      • Recognize an acceptable title for an auditors report
      • Recognize the order in which certain sections of the new auditor's report should be presented in AU-C 700A
      • Recall how an auditor should report when conducting an audit following PCAOB standards
      • Recognize the requirements and limitations concerning communicating on key audit matters following the new AU-C 701
      • Identify examples of acceptable and unacceptable headings to use in modified reports under the new ASU-C 705A
      • Recognize the order in which certain sections of a modified opinion should be presented in the new auditors report in AU-C 705A
      • Recognize examples of modified opinions as defined in AU-C 705A
      • Identify examples of situations in which an auditor must or may include an emphasis-of-matter or other-matter paragraph as required by new AU-C 706A
      • Recall examples of fraud risk factors expanded by SAS No. 135
      • Identify expanded procedures auditors of ERISA-plan financial statements must perform in newly issued SAS No. 136, including a review of the draft Form 5500
      • Identify the new ERISA Section 103(a)(3)(C) audit in SAS No. 136
      • Recognize the scope of the terms other information and annual report as used in the newly issued SAS No. 137 about auditing and reporting other information
      • Recall how an auditor should label other information in the auditor report
      • Recognize the new definition of materiality found in SAS No. 138
      • Identify certain paragraphs in the new auditors' report on a special purpose framework
      • Recognize how an auditor should present required supplementary information under SAS No.140s amendment of AU-C 730

      Who Should Attend:
      • All Certified Public Accountants (CPAs)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      $159.00 each Add to cart

      GAAP Tax Basis Q and A

      • Credits: 16
      • Format: Interactive Self-Study eBook
      • Field of Study: Accounting
      • Author: Steven Fustolo
      Available Formats:
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General understanding of U.S. GAAP
      Course ID:SF-303.23U
      Published Date:April 2023
      COURSE DESCRIPTION

      In 2009, the FASB completed its Accounting Standards Codification™ (Codification) which was published in FASB No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (FASB ASC
      105). The Codification was effective for interim and annual periods ending after September 15, 2009. With the Codification, the FASB had as its goal to consolidate U. S. GAAP into one system that can be more easily researched by topic, rather than by reference number. The Codification changes the citations for GAAP from the typical FASB or APB statement number to an Accounting Standards Codification (FASB ASC) reference. For example, FASB No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, has been codified into FASB ASC Topic 825, Financial Instruments. In this course, the author has, in some instances, including the original U.S. GAAP reference (e.g., FASB No. 115) parenthetically along with the FASB ASC topic number under the Codification (e.g., FASB ASC 320). For abbreviation
      purposes, the author uses the terms ASC, FASB ASC, and FASB ASC Topic, interchangeably.

      Learning Objectives:

      This course is divided into two sections. The purpose of Section I is to review unusual reporting and disclosure issues that develop in practice including questions such as how to disclose life insurance, leases, catastrophes, agreements
      not to compete, and investments. Section II deals with how to disclose and present tax-basis financial statements. Most of the course is presented in a Q&A format.

      After reading the Section 1 course material, you will be able to:

      • Recall the accounting treatment for non-monetary exchanges
      • Recognize the formula for measuring impairment of real estate
      • Identify the accounting for different types of investments such as securities, investments using the equity method, and partnerships
      • Recognize some of the disclosures required for trade receivables
      • Recognize how FIFO inventory is valued under the new inventory rules
      • Recall certain inventoriable costs
      • Recall the GAAP rules to account for an intangible asset with a finite useful life
      • Identify the accounting for environmental contamination costs
      • Identify examples of costs associated with exit activities
      • Recognize how an entity should account for revenue when treated as an agent
      • Identify options to avoid having to maintain two depreciation schedules
      • Recognize how to account for certain transactions on the statement of cash flows
      • Identify examples of group concentrations
      • Recognize some of the results from the net operating loss rules in tax reform
      • Identify the basic accounting for fresh start reporting
      • Identify how web development costs are accounted for during certain stages of development
      • Recognize when an entity may elect the fair value option and identify some of the eligible items for which the option is available
      • Recognize the basic rule for the liquidation basis of accounting
      • Understand How to account for the Pass-Through Entity (PTE) tax in financial statements
      After reading the Section 2 course material, you will be able to:

      • Recognize some of the M-1 differences that do not apply to tax-basis financial statements
      • Recognize how to account for an accounting change in tax-basis financial statements
      • Recall how to account for and present nontaxable and nondeductible items in tax -basis financial statements
      • Identify the disclosure requirements for tax-basis financial statements
      • Recognize the appropriate and inappropriate financial statement titles for tax-basis financial statements

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA


      Art Werner

      NEW RELEASES
      by Paul Winn

      $59.00 each Add to cart

      2023 Annual Federal Tax Refresher

      • Credits: 6
      • Format: Interactive Self-Study eBook
      • Field of Study: Annual Federal Tax Refresher
      • Author: Paul Winn
      Available Formats:
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Taxation
      Course ID:EWTFM-A-02212-23-S | 6233-CE-0928 | PW-101.23
      Course Dates Availability:June 1st till December 31st, 2023. The AFTR course and comprehension test must be successfully completed by December 31 (midnight
      local time of the student) to receive continuing education credit. There are no exceptions.
      View IRS Continuing Education Requirements

      YOU WILL HAVE 3 HOURS TO COMPLETE THE EXAM
      After the time limit has been reached your answers will be automatically submitted, Four (4) attempts are allowed.


      COURSE DESCRIPTION

      Each year, various limits affecting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various laws passed to address the financial consequences of the coronavirus pandemic significantly
      affect tax planning and may also affect taxpayers income tax liability. This course will examine many of those changes.

      The Annual Federal Tax Refresher course is designed to meet the requirements of the IRS voluntary Annual Filing Season program. It discusses new tax law including various tax extenders and recent updates for the upcoming
      filing season provides a general tax review, and examines important rules governing tax return preparer ethics, practices, and procedures.

      In organizing this course, the term "domain" is used in place of the more common "chapter" to more closely follow the language of the IRS Annual Federal Tax Refresher course outline.

      Topics Covered
      • Domain 1 New Tax Law/Recent Updates
      • Domain 2 General Income Tax Review
      • Domain 3 Practices, Procedures, and Professional Responsibility
      Learning Objectives:

      After reading the course material, you will be able to:

      • Identify the principal individual income tax changes brought about by recent legislation;
      • Apply the inflation-adjusted and other limits to the proper preparation of taxpayers income tax returns;
      • Recognize the federal income tax filing statuses and the criteria for their use;
      • Describe the current status of tax extenders;
      • Identify the types of income that must be recognized;
      • Apply the tax rules to the various credits and adjustments to income that are available to taxpayers;
      • Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
      • Identify the duties and restrictions imposed on tax preparers under Circular 230.
      Who Should Attend:
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      $89.00 each Add to cart

      Annual Tax Season Update 2024

      • Credits: 9
      • Format: Interactive Self-Study eBook
      • Field of Study: Federal Tax Update
      • Author: Paul Winn
      Available Formats:
      Advanced Preparation:None
      Experience Level:Intermediate
      Program Prerequisites:General Understanding of Taxes
      Course ID:EWTFM-U-02211-23-S | 6233-CE-0927 | PW-826.24
      Published Date:Author Updated: 6/2023 | Registered for 2023
      COURSE DESCRIPTION

      Each year, income tax return preparation must consider inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws to provide valuable information to persons preparing
      individual 1040 income tax returns. The Annual Tax Filing Season Update course discusses new tax law and recent updates for the tax filing season, provides a general tax review, and examines important rules governing tax return
      preparer ethics, pactices, and procedures.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Identify the principal individual income tax changes brought about by recent legislation;  
      • Apply the inflation-adjusted and other limits to the proper preparation of taxpayers’ income tax returns;
      • Recognize the federal income tax filing statuses and the criteria for their use;
      • Identify the types of income that must be recognized;
      • Apply the tax rules to the various credits and adjustments to income that are available to taxpayers; 
      • Recognize the penalties that may be imposed on a preparer for failing to meet ethical and practice standards in preparing tax returns; and
      • Identify the duties and restrictions imposed on tax preparers under Circular 230.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      $69.00 each Add to cart

      Individual Retirement Accounts

      • Credits: 7
      • Format: Interactive Self-Study eBook
      • Field of Study: Federal Tax Update
      •  
      • Author: Paul Winn
      Available Formats:
      Advanced Preparation:None
      Experience Level:Basic 
      Program Prerequisites:General Understanding of Retirement Plans
      Course ID:EWTFM-U-02207-23-S | 6233-CE-0920 | PW-830.23
      Published Date:Author Updated: 3/2023 | Registered for 2023
      COURSE DESCRIPTION

      Individual Retirement Accounts examines the rules governing traditional and Roth IRAs, Education IRAs (now called Coverdell Education Savings Accounts), simplified employee pensions, and SIMPLEs. With respect to traditional IRAs, the
      course considers the issues of eligibility, contribution limits, and investment vehicles. Tax treatment of traditional IRA funds is discussed, including the treatment of contributions, accumulations, transfers, and distributions.
      The premature distribution penalties and its exceptions are addressed. Roth IRAs, created by TRA’97, are discussed, including eligibility, contribution limits, and distributions. Conversions from traditional to Roth IRAs are examined
      and the tax consequences discussed. The increased limits authorized by the Economic Growth and Tax Relief Reconciliation Act of 2001 are addressed and the Age 50+ catch-up provisions are explained.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Discuss the rules governing eligibility and permitted contribution levels for traditional and Roth IRAs.
      • Explain the tax treatment of contributions to and distributions from traditional and Roth IRAs.
      • Describe the benefits of tax-deferred accumulation.
      • Explain the rules concerning permitted IRA investments.
      • Discuss traditional and Roth IRA distribution rules.
      • Explain Coverdell Education Savings Account contribution and distribution rules and their tax implications.
      • Discuss the contribution and distribution rules that apply to SEP IRAs and SIMPLE IRAs.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      $89.00 each Add to cart

      Principles of Wealth Management

      • Credits: 9
      • Format: Interactive Self-Study eBook
      • Field of Study: Business Management
      • Author: Paul Winn
      Available Formats:
      Advanced Preparation:None
      Experience Level:Basic
      Program Prerequisites:General Understanding of Wealth Management
      Course ID:PW-825.23
      Published Date:Author Updated: 3/2023 | Registered for 2023
      COURSE DESCRIPTION

      Principles of Wealth Management examines the financial planning discipline, including Its need, as evidenced by the U.S. poverty rate, the U.S. savings rate, the lack of financial retirement readiness, and the ever-increasing cost
      of higher education. The course details the principal steps in developing a financial plan, the critical issues in managing and protecting wealth, the products and concepts available to implement wealth management objectives, and
      their tax treatment.

      Learning Objectives:

      After reading the course material, you will be able to:

      • Discuss the evidence indicating the need for comprehensive financial planning
      • Recognize the steps in developing a clients financial plan
      • Describe the critical issues in managing wealth;
      • Identify the principal products and concepts available to Implement and facilitate wealth management objectives; and
      • Apply the principles of wealth management to improve the financial situation of clients.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Other Tax Return Preparer (OTRP)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA


      Lanford Publishing

      $49.00 each Add to cart

      Regulatory Review California CPAs

      • Credits:  2
      • Format: Interactive Self Study eBook-
      • Field of Study: Ethics
      •  
      • Author/Speaker: Lanford Publishing
      Available Formats: 
      Advanced Preparation:None
      Experience Level:Basic
      Program Prerequisites:General Understanding of Ethics
      Course ID:LP-420.S-23 | RRS-020-0215
      Published Date:Registered for 2023
      COURSE DESCRIPTION

      This course is designed for California CPAs to meet the 2-Hour Regulatory Review requirement. It includes a review of current the California Accountancy Act and the current California Board of Accountancy Regulations. Also included
      are historic and recent disciplinary actions taken by the Board to help illustrate how the acts and regulations are enforced.

      The course MUST be passed with a grade exceeding 90% Percent as set by the board.

        Learning Objectives:

        After reading the course material, you will be able to:

        • Recognize key sections within the California Accountancy Act.
        • Identify standards of professional conduct.
        • Recognize disciplinary proceedings taken by the Board and the associated misconduct

        Who Should Attend:
        • All Certified Public Accountants (CPAs)

        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
        NASBA


        2022 Federal Tax Workbook for Sale

        Do you prefer printed materials over digital for research and annotation? We offer our Federal Tax Workbook used at our Tax Seminars for individual purchases. It has everything you need for the 2023 Tax Season.

        Tax Workbook

        Topics covered include:

        Get both volumes of the 2022 Federal Tax Workbook at a discounted price!
        • New Developments
        • Individual Taxpayer Issues
        • Rulings and Cases
        • U.S. Expatriates – Select International Tax Issues for Individuals
        • Exempt Organizations
        • Ethics and Due Diligence for the New Tax Client
        • Agricultural Issues and Rural Investments
        • Elder Issues
        • Terminating a Business Interest
        • Partnership Basics
        • Tax Considerations in the Distribution of Estate Assets
        • Small Business Issues

        Tax Workbook
        Purchase Now

        $70.00

        Price includes Shipping

        Add to cart

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        Our Online CPE Courses are produced to provide both the public and private industry CPA, EA, Financial Planners, and other Tax Professionals a complete CPE/CE curriculum. All of our CPE/CE Courses are NASBA approved, written and produced in accordance with the AICPA, offered in multiple formats including live seminars, live and on-demand webinars, printed self-study books, online self-study eBooks, downloadable Mp3 audiobooks, and online video Courses. Global CPE is sponsored by NASBA, IRS, CTEC, Illinois, New York, and Texas, so you can be reassured in knowing your courses will be accepted.

        About Us

        Our Mission

        To Continue Educating CPA’s, EA’s, Tax Professionals, and Financial Planners through our Cutting Edge Technology as a Leading Provider in the Industry. 


        Global CPE has been providing convenient, cost-effective Online CPE/CE for CPAs, EA’s, Financial Planners, and other Tax Professionals for over 15 years. We are proud to have some of the highest-rated speakers and authors in the industry. Our CPA for CPE Courses are always Up-to-Date with all the latest developments in the tax and accounting industry.

        Our Online CPE Courses are produced to provide both the public and private industry CPA, EA, Financial Planners, and other Tax Professionals a complete CPE/CE curriculum. All of our CPE/CE Courses are NASBA approved, written and produced in accordance with the AICPA, offered in multiple formats including live seminars, live and on-demand webinars, printed self-study books, online self-study eBooks, downloadable Mp3 audiobooks, and online video Courses. Global CPE is sponsored by NASBA, IRS, CTEC, CFP, Illinois, New York, and Texas, so you can be reassured in knowing your courses will be accepted.

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