CPE Partners

Lanford Publishing
Accounting | Auditing
Ethics
Business Management

CPE Academy
Accounting | Auditing

Whitney Nash, CPFA, the President and CEO of Nashional Self-Directed LLC, is a Self-Directed Solo 401(k) retirement plan provider and educational consultant located in McKinney, TX. She has a Bachelor of Science degree from Eastern Michigan University, the Certified Plan Fiduciary Advisor credential from, and is a member of, NAPA, the National Association of Plan Advisors, and passed the Series 65 Uniform Investment Adviser Law Examination.
Before starting National Self-Directed, Whitney spent several years as a financial advisor working alongside her husband, who is a CERTIFIED FINANCIAL PLANNER™ (CFP) professional and CPA. This experience has given her a unique perspective and overlapping knowledge base about retirement plans and their tax implications. In addition to providing educational content about self-directed solo 401(k)s to tax professionals and business owners through webinars, Whitney has also been published in Today’s CPA, TheDailyCPA.com, and Noobpreneur.com and has been quoted in Forbes.com, CarolRoth.com, and GigSalad.com, to name a few.
Website for Hyperlinking: https://www.nashionalsd.com/
An Introduction to Self-Directed Solo 401(k)s
COURSE DESCRIPTIONThis course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize As your clients’ most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe Learning Objectives:After reading the course material, you will be able to:
Website for Hyperlinking:Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
An Introduction to Self-Directed Solo 401ks*Content Preview
COURSE DESCRIPTIONThis course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements. As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe one of the best, cost-effective, and tax-efficient optimization strategies available for them. Learning Objectives:After reading the course material, you will be able to:
Website for Hyperlinking:Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
An Introduction to Self-Directed Solo 401ks*Content Preview
COURSE DESCRIPTIONThis course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements. As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe one of the best, cost-effective, and tax-efficient optimization strategies available for them. Learning Objectives:After reading the course material, you will be able to:
Website for Hyperlinking:Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Ph.D., CPA, is an Associate Professor Emeritus of the University of Texas at El Paso. He is registered with several state Boards of Public Accountancy as a sponsor of ethics courses. He has published self-paced learning materials for college accounting texts, a computerized audit practice set, audit sampling templates, and several articles in journals. Walter has also written and presented numerous continuing professional education courses for state and local CPA chapters. Aside from his writing and teaching, he has given speeches to various professional and academic organizations such as the National Association of Accountants, the American Accounting Association, and local CPA chapters. Walter has received numerous teaching awards and is a former Senior Auditor in the financial services industry with KPMG Peat Marwick.
2023 FASB Review (Item 30 and 30E)
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements, current and pending developments, the new lease standard, practice issues, a discussion of accounting and financial reporting issues related to post-COVID-19 economic issues, accounting and disclosures for the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax, dealing with the forgiveness of PPP loans, and more. TOPICS COVERED:
Learning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 3 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
2023 FASB SSARS and SAS Update and Review (Item #29 and 29E)
COURSE DESCRIPTIONLearning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
After reading the Chapter 7 course material, you will be able to:
After reading the Chapter 8 course material, you will be able to:
After reading the Chapter 9 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting and Financial Disclosures for the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax
COURSE DESCRIPTIONThe objective of this course is to review the accounting and financial disclosures related to two recent changes from legislation: the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: |
Accounting and Financial Reporting for COVID-19 the CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection Program (PPP) loans and forgiveness. Topics include:
The course also discusses the accounting for PPP loans and forgiveness, and the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments 2022
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2021 and 2022 audit engagements, including the impact of COVID-19 on audit engagements. In this course, auditors will learn about the new auditors report, auditing estimates and audit evidence, and changes made to the auditors understanding of the entity, its environment, and risk assessment procedures, and the guidance The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:After reading Section 1 of the course material, you will be able to:
After reading Section 2 of the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments- SAS Nos. 134-143 and SSAE Nos. 19-22 COVID-19 Reporting Issues
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2020 and 2021 audit engagements, including the impact of COVID-19 on audit engagements. Additionally, in this course, auditors will learn about the new auditor’s report, auditing estimates, and audit evidence guidance found in SAS Nos. 134-143, and the new attestation standards found in SSAE Nos. 19-22. The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:Section 1:After reading the Section 1 course material, you will be able to:
Section 2:After reading the Section 2 course material, you will be able to: Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Current Developments Accounting and Financial Reporting
COURSE DESCRIPTIONThe 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 structure of the course is to encourage 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 related to COVID-19. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Current Developments In Accounting and Financial Reporting 2023 (Item 6 and 6E)
COURSE DESCRIPTIONThe 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, Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Financial Reporting and Accounting for COVID-19 CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection The course also discusses the accounting for PPP loans and forgiveness, the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, and more. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
GAAP Tax Basis Q and A
COURSE DESCRIPTIONIn 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 After reading the Section 1 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Major Changes to Auditing Standards Board Clarity Project SAS Nos. 122-133
COURSE DESCRIPTIONThis course explains the significant changes made to auditing standards by the Auditing Standards Boards Clarity Project that resulted in the issuance of SAS Nos. 122-133. The course is written in a format that provides an overview by allowing the reader to review, recall, and identify key provisions within the new standards. Topics Covered:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Audit Reporting Standards SAS Nos. 134-141 2023 Edition
COURSE DESCRIPTIONThe 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:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Auditing Standards SAS Nos. 142-145 2022 Edition
COURSE DESCRIPTIONThe 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. 142s 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 auditors purposes; and use of automated tools and techniques. The second segment is a review of SAS No. 143s 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. 144s changes to auditing standards in connection with the use of specialists (management and auditor specialists) and the use of price nformation obtained from external sources. The final section addresses significant changes made by SAS No. 145 to the auditors 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:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Auditing Standards SAS Nos. 142-145 2023 Edition
COURSE DESCRIPTIONThe 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 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:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Practice Issues-Compilation and Review Update 2022-Incl. SSARS Nos.21-25 and Item 31 and 31-E
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPAs Accounting and Review Services Committee (ARSC) and to address practice issues related to compilation and review engagements. The first section of this course consists of an overview of SSARS No. 21, as amended by SSARS Nos. 22 through 25, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. The remainder of the course consists of practice issues in compilation and review engagements. Topics include a discussion of an accountants responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountants liability in compilation and review engagements, saving time in engagements, ethics and independence issues, and more. The focus of the course is to identify, recognize and recall the rules about various pronouncements, including those related to recent developments. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
SSARS No. 25 Materiality in a Review of Financial Statements and Adverse Conclusions 2023
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements. Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusions, guidance on going concerned in a review engagement, and more. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. This course uses materials entitled SSARS No. 25: Materiality in a Review of Financial Statements and Adverse Conclusions- 2023, authored by Steven C. Fustolo, CPA. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax Reform TCJA Impacts on GAAP and Financial Reporting
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the impacts the changes made by the Tax Cuts and Jobs Act have on GAAP and financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax-Basis Financial Statements and Other Special Purpose Frameworks 2023
COURSE DESCRIPTIONThe objective of this course is to discuss the general rules and applications used in the preparation of and reporting on tax-basis financial statements and other bases of accounting found within the special purpose frameworks (also referred to as other comprehensive bases of accounting). Topics include an overview of the types of special purpose frameworks, advantages, and disadvantages of using tax-basis financial statements, tax-basis accrual versus cash basis, reviewing the key differences between GAAP and tax-basis revenue and expenses and other differences, tax-basis disclosures, reporting options for tax-basis financial statements, unusual reporting and presentation issues related to tax-basis financial statements, an overview of other types of special purpose frameworks including pure cash basis, modified cash basis, regulatory basis, contractual basis, and the other basis of accounting, and more. The course also addresses the presentation and disclosures for PPP loans, Employee Retention Credit (ERC), the Pass-Through Entity (PTE) tax, and leases Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Compilation and Review Standards SSARS Nos. 21-26 2023 Edition
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus After reading the Sections I and II course material, you will be able to:
After reading the Section III course material, you will be able to:
After reading the Section IV course material, you will be able to:
After reading the Section V course material, you will be able to:
After reading the Section VI course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Compilation and Review Standards- SSARS Nos. 21-25
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. After reading the Sections I and II course material, you will be able to:
After reading the Section III course material, you will be able to:
After reading the Section IV course material, you will be able to:
After reading the Section V course material, you will be able to:
After reading the Section VI course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The New Revenue Standard- ASC 606 Post-Implementation Issues Guidance for Private Companies 2023 Edition
COURSE DESCRIPTIONThe objective of this course is to address the new revenue standard in ASC 606, Revenue from Contracts with Customers, and its related updates, and guide nonpublic (private) entities that implemented the standard in 2020 Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Shelli R. Huston hails from the great state of Oregon. Shelli graduated from Warner Pacific College in Portland, Or with a Bachelor's in Business with an Emphasis in Accounting. After obtaining her CPA license, she continued on to Golden Gate University in San Francisco, CA where she received her Master of Science Degree in Taxation.
Shelli has over 18 years of experience with personal, business, estate, trust, and gift tax returns, and accounting, and she is dedicated to the education process. The accounting and tax profession comes with inherent integrity that takes work to uphold. Through her participation in education, she is excited to assist in upholding the high standard of professionalism.
Children of All Ages Comprehensive Planning Techniques*Content Preview
COURSE DESCRIPTIONWhat qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will impact your tax return. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Children of All Ages Comprehensive Planning Techniques
COURSE DESCRIPTIONWhat qualifies a child for the tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will impact your tax return. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Circular 230 Guide to Ethics*Content Preview
COURSE DESCRIPTIONThis is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these issues are discussed. A final examination covering the course material is administered. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Circular 230 The Ethical Guide
COURSE DESCRIPTIONThis is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these issues are discussed. A final examination covering the course material is administered. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
The Nuts and Bolts of IRC Section 1031 Exchanges*Content Preview
COURSE DESCRIPTIONThis course will break down the Section 1031 Exchange for the Internal Revenue code. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
The Nuts and Bolts of IRC Section 1031 Exchanges
COURSE DESCRIPTIONThis course will break down the Section 1031 Exchange for the Internal Revenue code. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Children of All Ages Comprehensive Planning Techniques*Content Preview
COURSE DESCRIPTIONWhat qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will impact your tax return. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Circular 230 The Ethical Guide*Content Preview
COURSE DESCRIPTIONThis is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these issues are discussed. A final examination covering the course material is administered. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Federal Tax Update Series Centralized Partnership Audit Rules (CPAR)*Content Preview
COURSE DESCRIPTIONCPAR is something many of our clients need to be aware of namely clients who file (or should be filing) an annual Form 1065 Partnership Tax Return. So, if you are involved in a partnership, this is for you. Huge changes to how the IRS audits partnerships filing Form 1065, including LLCs, taxed as partnerships. This course covers what you need to know about these new rules and how they apply to the 2019 tax season. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
The Nuts and Bolts of IRC Section 1031 Exchanges*Content Preview
COURSE DESCRIPTIONThis course will break down the Section 1031 Exchange for the Internal Revenue code. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Steven C. Fustolo is a licensed CPA located in Winchester, MA 01890. Steven C. Fustolo has been issued a Massachusetts license number 8059. All CPAs, including Steven C. Fustolo, have at the minimum an undergraduate degree in accounting, passed a rigorous national exam, and adhere to mandated continuing education requirements of their states in which they are licensed. CPAs can work in private industry, education or government but most people think of CPAs during tax season as the experts in tax preparation. Their overall training in business and knowledge in principles of general law and taxation provides CPAs with the skills to help individuals with both personal and business financial decisions.
Certified Public Accountants are licensed by the state to provide independent attest services which include the audit and review of financial statements which may be required by third parties to provide a level of assurance that the financials accurately reflect the financial condition of the company or individual. If you need accounting, bookkeeping, and tax preparation services for your business located in or around Winchester, MA or you just want your individual income tax return Form 1040 prepared, contact a local CPA in Winchester, MA.
Looking for the best accountants located in Winchester, MA? Steven C. Fustolo is a CPA located in Winchester, MA. Steven C. Fustolo, CPA and other public accountants located in Winchester, MA will help you with tax preparation, tax planning, bookkeeping, accounting services, estate and trust taxes, and much more.
2023 FASB Review (Item 30 and 30E)
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements, current and pending developments, the new lease standard, practice issues, a discussion of accounting and financial reporting issues related to post-COVID-19 economic issues, accounting and disclosures for the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax, dealing with the forgiveness of PPP loans, and more. TOPICS COVERED:
Learning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 3 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
2023 FASB SSARS and SAS Update and Review (Item #29 and 29E)
COURSE DESCRIPTIONLearning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
After reading the Chapter 7 course material, you will be able to:
After reading the Chapter 8 course material, you will be able to:
After reading the Chapter 9 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting and Financial Disclosures for the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax
COURSE DESCRIPTIONThe objective of this course is to review the accounting and financial disclosures related to two recent changes from legislation: the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: |
Accounting and Financial Reporting for COVID-19 the CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection Program (PPP) loans and forgiveness. Topics include:
The course also discusses the accounting for PPP loans and forgiveness, and the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments 2022
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2021 and 2022 audit engagements, including the impact of COVID-19 on audit engagements. In this course, auditors will learn about the new auditors report, auditing estimates and audit evidence, and changes made to the auditors understanding of the entity, its environment, and risk assessment procedures, and the guidance The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:After reading Section 1 of the course material, you will be able to:
After reading Section 2 of the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments- SAS Nos. 134-143 and SSAE Nos. 19-22 COVID-19 Reporting Issues
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2020 and 2021 audit engagements, including the impact of COVID-19 on audit engagements. Additionally, in this course, auditors will learn about the new auditor’s report, auditing estimates, and audit evidence guidance found in SAS Nos. 134-143, and the new attestation standards found in SSAE Nos. 19-22. The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:Section 1:After reading the Section 1 course material, you will be able to:
Section 2:After reading the Section 2 course material, you will be able to: Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Current Developments Accounting and Financial Reporting
COURSE DESCRIPTIONThe 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 structure of the course is to encourage 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 related to COVID-19. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Current Developments In Accounting and Financial Reporting 2023 (Item 6 and 6E)
COURSE DESCRIPTIONThe 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, Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Financial Reporting and Accounting for COVID-19 CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection The course also discusses the accounting for PPP loans and forgiveness, the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, and more. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
GAAP Tax Basis Q and A
COURSE DESCRIPTIONIn 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 After reading the Section 1 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Major Changes to Auditing Standards Board Clarity Project SAS Nos. 122-133
COURSE DESCRIPTIONThis course explains the significant changes made to auditing standards by the Auditing Standards Boards Clarity Project that resulted in the issuance of SAS Nos. 122-133. The course is written in a format that provides an overview by allowing the reader to review, recall, and identify key provisions within the new standards. Topics Covered:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Audit Reporting Standards SAS Nos. 134-141 2023 Edition
COURSE DESCRIPTIONThe 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:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Auditing Standards SAS Nos. 142-145 2022 Edition
COURSE DESCRIPTIONThe 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. 142s 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 auditors purposes; and use of automated tools and techniques. The second segment is a review of SAS No. 143s 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. 144s changes to auditing standards in connection with the use of specialists (management and auditor specialists) and the use of price nformation obtained from external sources. The final section addresses significant changes made by SAS No. 145 to the auditors 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:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Auditing Standards SAS Nos. 142-145 2023 Edition
COURSE DESCRIPTIONThe 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 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:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Practice Issues-Compilation and Review Update 2022-Incl. SSARS Nos.21-25 and Item 31 and 31-E
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPAs Accounting and Review Services Committee (ARSC) and to address practice issues related to compilation and review engagements. The first section of this course consists of an overview of SSARS No. 21, as amended by SSARS Nos. 22 through 25, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. The remainder of the course consists of practice issues in compilation and review engagements. Topics include a discussion of an accountants responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountants liability in compilation and review engagements, saving time in engagements, ethics and independence issues, and more. The focus of the course is to identify, recognize and recall the rules about various pronouncements, including those related to recent developments. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
SSARS No. 25 Materiality in a Review of Financial Statements and Adverse Conclusions 2023
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements. Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusions, guidance on going concerned in a review engagement, and more. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. This course uses materials entitled SSARS No. 25: Materiality in a Review of Financial Statements and Adverse Conclusions- 2023, authored by Steven C. Fustolo, CPA. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax Reform TCJA Impacts on GAAP and Financial Reporting
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the impacts the changes made by the Tax Cuts and Jobs Act have on GAAP and financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax-Basis Financial Statements and Other Special Purpose Frameworks 2023
COURSE DESCRIPTIONThe objective of this course is to discuss the general rules and applications used in the preparation of and reporting on tax-basis financial statements and other bases of accounting found within the special purpose frameworks (also referred to as other comprehensive bases of accounting). Topics include an overview of the types of special purpose frameworks, advantages, and disadvantages of using tax-basis financial statements, tax-basis accrual versus cash basis, reviewing the key differences between GAAP and tax-basis revenue and expenses and other differences, tax-basis disclosures, reporting options for tax-basis financial statements, unusual reporting and presentation issues related to tax-basis financial statements, an overview of other types of special purpose frameworks including pure cash basis, modified cash basis, regulatory basis, contractual basis, and the other basis of accounting, and more. The course also addresses the presentation and disclosures for PPP loans, Employee Retention Credit (ERC), the Pass-Through Entity (PTE) tax, and leases Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Compilation and Review Standards SSARS Nos. 21-26 2023 Edition
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus After reading the Sections I and II course material, you will be able to:
After reading the Section III course material, you will be able to:
After reading the Section IV course material, you will be able to:
After reading the Section V course material, you will be able to:
After reading the Section VI course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Compilation and Review Standards- SSARS Nos. 21-25
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. After reading the Sections I and II course material, you will be able to:
After reading the Section III course material, you will be able to:
After reading the Section IV course material, you will be able to:
After reading the Section V course material, you will be able to:
After reading the Section VI course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The New Revenue Standard- ASC 606 Post-Implementation Issues Guidance for Private Companies 2023 Edition
COURSE DESCRIPTIONThe objective of this course is to address the new revenue standard in ASC 606, Revenue from Contracts with Customers, and its related updates, and guide nonpublic (private) entities that implemented the standard in 2020 Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Mr. Monastra began his career as a client facing audit professional, working with publicly held companies and large privately held companies. Industry focus includes: Real Estate & Construction, Manufacturing & Distribution, Healthcare, Life Sciences & Technology. Sam has held executive level positions with Big “4” and “Top 10 International Accounting Firms”.
Sam served as a member of the Editorial Board of the Pennsylvania CPA Journal and is a frequent speaker for a variety of national organizations including State CPA Societies, the Institute of Internal Auditors, and the Institute of Management Accountants. Principal speaking topics include: Revenue Recognition, Business Combinations, and financial reporting issues impacted by the IASB/FASB Convergence Project
Accounting for Income Taxes
COURSE DESCRIPTIONCorporations must file an income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in several ways, so frequently do pretax financial income and taxable income. Consequently, the amount that a company reports as a tax expense will vary from the amount of taxes payable to the IRS. This course covers the basic guidelines companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Accounting for Income Taxes*Content Preview
COURSE DESCRIPTIONCorporations must file an income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in several ways, so frequently do pretax financial income and taxable income. Consequently, the amount This course covers the basic guidelines companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Business Combinations and Financial Reporting*Content Preview
COURSE DESCRIPTIONThe Business Combinations Topic provides guidance on the accounting and reporting for transactions that represent business combinations to be accounted for under the acquisition method (as described in paragraphs 805-10-05-4). In addition, the Topic includes Subtopic 805-50, which provides guidance on transactions sometimes associated with business combinations but that do not meet the requirements to be accounted for as business combinations under the acquisition method. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Business Combinations and Financial Reporting
COURSE DESCRIPTIONThe Business Combinations Topic provides guidance on the accounting and reporting for transactions that represent business combinations to be accounted for under the acquisition method (as described in paragraphs 805-10-05-4). In addition, the Topic includes Subtopic 805-50, which provides guidance on transactions sometimes associated with business combinations but that do not meet the requirements to be accounted for as business combinations under the acquisition method. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting for Income Taxes*Content Preview
COURSE DESCRIPTIONCorporations must file an income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS. This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Business Combinations and Financial Reporting*Content Preview
COURSE DESCRIPTIONThe Business Combinations Topic provides guidance on the accounting and reporting for transactions that represent business combinations to be accounted for under the acquisition method (as described in paragraph 805-10-05-4). In addition, the Topic includes Subtopic 805-50, which provides guidance on transactions sometimes associated with business combinations but that do not meet the requirements to be accounted for as business combinations under the acquisition method. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona. Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix.
He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, financial forecasting, and Sarbanes-Oxley compliance work.
Forensics Accounting Searching for Hidden Assets Interests and Income
COURSE DESCRIPTIONIf you are working in the forensic accounting field at some time in your career it may be necessary to search for hidden assets. This course is designed to review why people hide assets and how they commonly hide them. We will discuss the methods for searching for hidden assets as part of a forensic accounting engagement and how to confiscate the assets once they are located. We will also review some of the legal issues involved with searching for and seizing assets. This course is appropriate for CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, MAFFs, law enforcement personnel, and others who might be involved in searching for hidden assets. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Identity Theft
COURSE DESCRIPTIONThis course is designed for individuals who would like to obtain a basic understanding of identity theft. We will discuss various types of identity theft and how criminals gain access to personal information and commit fraud. We will review some of the legal and ethical implications involved. Examples of real-world cases will be provided to help develop an understanding of the risks involved. We will review steps that can be taken to help prevent identity Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() |
Internal Controls for Fraud in Small Businesses
COURSE DESCRIPTIONThis course is designed to familiarize participants with internal controls that can help to prevent and detect fraud in their organizations. All organizations whether for-profit businesses, not-for-profits or government entities are susceptible to fraud. Fraud can incur internally and be perpetrated by employees, managers, or owners, or fraud can be perpetrated externally by customers, vendors, former employees, and individuals or criminal organizations that have no relationship to the victim organization. This course is designed to consider internal controls for fraud in small businesses but could also be useful for other small entities. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Introduction to Forensics Accounting
COURSE DESCRIPTIONThis course is designed for individuals who would like to obtain a basic introduction to forensic accounting. We will review the history of the forensic accounting profession in the United States. Participants will be exposed to various professional associations and certifications in the forensic accounting field. We will discuss the career opportunities in the forensic accounting field and the skills and knowledge necessary to be a successful forensic accountant. In the accounting industry, one of the topics its often broached is the area of forensic accounting. Many accountants are interested in learning more about forensic accounting or are interested in getting into the forensic accounting profession. This basic level CPE course is designed to help answer some of the basic questions about forensic accounting and working in the forensic accounting field. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Payroll Laws Regulations and Internal Controls
COURSE DESCRIPTIONEvery organization that has workers is involved in the payroll process. This course is designed to help participants determine how to properly categorize workers as employees, statutory employees, statutory nonemployees, or independent contractors. Participants will also review the minimum wage and overtime requirements for employees, including which employees are exempt from minimum wage and overtime requirements. We will also discuss the Family Medical Leave Act and which employers must comply with the Act. Finally, we will review risks in the payroll process and internal controls for the payroll process. This course does not cover HR-related topics such as onboarding or terminating employees. Conducting background or drug tests. Completing employee evaluations, and other HR-related activities which are covered in other CPE courses. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Paul Winn CLU ChFC is a writer with more than 30 years of experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company, and the president of a corporate registered investment adviser. He was a long-serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance, and securities training courses.
2023 Annual Federal Tax Refresher
View IRS Continuing Education Requirements ***Special Note: NO Credit will be given to Enrolled Agent as this is a "REFRESHER" and considered below your knowledge level. |
Affordable Care Act Employer Rights and Responsibilities
COURSE DESCRIPTIONThe Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Affordable Care Tax Individual Rights and Responsibilities
COURSE DESCRIPTIONBy changing many of the rules traditionally applicable to health insurance and imposing healthcare-related requirements on virtually every individual, the Patient Protection and Affordable Care Act (PPACA) is likely to affect virtually Topics include:This course will review the principal provisions of the law affecting individuals and will consider the:
Learning Objectives:Upon completion of this course, you should be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Annual Tax Season Update 2024
COURSE DESCRIPTIONEach 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 Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
California 8 Hour Annuity Training
COURSE DESCRIPTIONThe purpose of the course is to provide students with a thorough understanding of annuity contracts, their provisions and benefits, the various types of annuities that are available, their uses and tax treatment, and their advantages Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
California 8 Hour Long Term Care Training
COURSE DESCRIPTIONThis course follows the outline of topics that must be addressed as part of all eight-hour long term care insurance courses designed to meet the requirements of the Section 10234.93(a) (4) (A) (B), and (C) of the California Insurance Additionally, licensees who sell life insurance products that contain riders for long-term care are subject to the training requirements. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:![]() |
Designing Qualified Plans to Meet Employer Objectives
COURSE DESCRIPTIONDesigning Qualified Plans to Meet Employer Objectives introduces students to the elements of a qualified plan design to meet the needs of business owners. It discusses qualified plan design issues as they apply to both large and small Those three areas involve:
Following a discussion of these three general areas of employer concern, the course looks at how to identify employer objectives. Finally, the students attention is focused on the more analytical aspects of plan design: matching the Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Disability Insurance Products and Principles
COURSE DESCRIPTIONThe Disability Insurance course consists of seven lessons covering the principal disability products: disability income, income replacement, business overhead expense, and disability buyout. The text focuses primarily on disability Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Earned Income Credit
COURSE DESCRIPTIONThe Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue and, in the 2020 tax year, amounted to about $60 billion claimed by more than 25 million tax filers. In a recent year, Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Earned Income Tax Credit Due Diligence
COURSE DESCRIPTIONThe Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue. It is also the source of a disproportionately large number of errors in tax returns in which a claim for it is made. This course briefly summarizes the earned income credit rules, examines the common errors committed when claiming the credit, discusses the EIC due diligence requirements imposed on professional tax return preparers, and identifies Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Economic Stimulus Legislation: Federal Response to the Coronavirus Pandemic
COURSE DESCRIPTIONOn March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), legislation designed to provide economic relief for those impacted by COVID-19, became law. This course provides a general review of the principal Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Education Tax Benefits
COURSE DESCRIPTIONFew advantages are as sought after by parents for their children as an education that will enable them to grow professionally and enjoy the benefits such an education can help bestow. The federal government supports and encourages
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Education Tax Benefits*Content Preview
COURSE DESCRIPTIONFew advantages are as sought after by parents for their children as an education that will enable them to grow professionally and enjoy the benefits such an education can help bestow. The federal government supports and encourages
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Enrolled Agent Ethical Standards Practices and Procedures
COURSE DESCRIPTIONThe Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the knowledgeable To help ensure enrolled agents and other professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing tax returns, the IRS has published Treasury Department Circular 230. Circular
This course will examine the principal rules, duties, and restrictions applicable to enrolled agents in their professional activities. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Tax Planning
COURSE DESCRIPTIONEstate Tax Planning examines the various aspects of planning for the estate tax liability. The course begins with a discussion of the genesis of estate taxation in English common law and continues with an examination of the estate The role of trust in estate tax minimization is considered. The common trusts employed in estate tax planning are explained, and the uses of credit shelter trusts, QTIP trusts, and irrevocable life insurance trusts are demonstrated. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
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Ethical Considerations in Selling to Seniors
COURSE DESCRIPTIONThis course will focus on ethical issues in the sales process. Although its principal attention will be directed to an examination of the ethical concerns encountered in sales in the senior market, the principles developed apply equally Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Federal Income Tax Changes 2023
COURSE DESCRIPTIONEach year, various limits affect income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of the passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Healthcare Reform The Affordable Care Act Tax Provisions
COURSE DESCRIPTIONThe landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, affects a wide range of institutions in the United States in some way. It imposes healthcare-related requirements on In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot-and-stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. In so doing, it will consider the:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
HIPAA Principles and Provisions
COURSE DESCRIPTIONHIPAA Principles and Provisions examines the genesis of many of the legislations provisions in the National Uniform Billing Committee and in earlier attempts to impose healthcare reform. It considers the changes the legislation made In addition to a discussion of HIPAAs early attempt to change some of the traditional health insurance underwriting rules, the simplification of healthcare administration contained in Title II of the legislation is also examined. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Home Office Deductions
COURSE DESCRIPTIONEach year the U.S. Census Bureau publishes what it refers to as nonemployer statistics that may provide information about the increased importance of the business use of taxpayers homes. A nonemployer, for purposes of the statistics, The data supplied on nonemployers show a generally increasing number of these businesses, from a total of 19.5 million in 2004 to 26.5 million in 2018. Although they have no paid employees, they account for significant receipts. In This course will examine the federal income tax deduction for business use of a home and will discuss: Topics include:
Learning Objectives:Upon completion of this course, you should be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
How Fixed Variable and Index Annuity Contract Provisions Affect Consumers
*** Global CPE is not registered for Insurance CE in the state of California. This may be taken for Specialized Knowledge CE*** COURSE DESCRIPTIONThis course was developed to provide four hours of annuity training, which must be completed every two years by California resident and nonresident life agents who sell annuity products. The subject matter covered in this course is COURSE TOPICS
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Individual Retirement Accounts
COURSE DESCRIPTIONIndividual 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 Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Inflation Reduction Act
COURSE DESCRIPTIONOn August 16, 2022, the Inflation Reduction Act (IRA), legislation designed in large part to lower consumer energy costs and provide economic incentives to reduce the human impact on climate change, became law. Among other provisions,
This course addresses the provisions of the Inflation Reduction Act most likely to be of interest to tax preparers. In so doing, it examines the tax credits available for energy-efficient home improvements, for the purchase of new Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
IRS Collections and Installment Arrangements
COURSE DESCRIPTIONAlthough, as reported in the National Taxpayer Advocate blog, the IRS suspended the automatic mailing of collection notices routinely sent when a taxpayer owes federal tax on February 5, 2022, to give the IRS an opportunity to clear With IRS collection continuing and likely to ramp up in the future, the chances that any tax professional will need to be conversant with their collection activities and the methods available to challenge them is increasing. It Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Keeping Taxpayer Data Secure
COURSE DESCRIPTIONThe annual global cost of cybercrime is high and getting higher all the time. Cybercriminals reap a windfall from their activities that is estimated to have been $450 billion in 2015 and is anticipated to climb to an annual Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Long Term Care Fundamentals
COURSE DESCRIPTIONThe risk of needing long-term care a designation given to a broad range of services designed to meet an individuals mental, emotional or physical health and personal needs and which are often provided over an extended period of time is present at all ages. However, as individuals become older the risk of requiring long term care increases significantly. The U.S. population is expected to increase in size by about 27% by the year 2050. In contrast, the part of the U.S. population most at risk for needing long-term care the segment comprised of individuals 85 years old or older is expected to grow about 280% during this same period. Not only is the part of the population most at risk for needing long-term care growing disproportionately, the cost to provide that care is also increasing. Long-term care costs are substantial and, over the last several years, have been increasing at a rate that exceeds the inflation rate. The growing risk of needing long term care fueled by a rapidly aging population coupled with the high and continually increasing cost of such care can present burdensome financial concerns to many clients and their heirs. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Navigating an IRS Tax Audit
COURSE DESCRIPTIONNavigating an IRS Tax Audit is a three-credit CPE course examining the nature of IRS tax audits, the format they may take, and the reasons why any particular tax return might be chosen for audit. It then discusses taxpayer representation before the IRS and the power of attorney needed to engage in client representation. The possibility of receiving a letter from the IRS requesting documents for a tax audit often produces considerable taxpayer fear. However, an IRS tax audit doesn’t suggest that the IRS has found a significant error or omission on the client’s tax return. Instead, it is only a review and examination of a client’s tax return rather than an indication the IRS has identified the taxpayer as a tax cheat. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Navigating Form 1040 Schedule C
COURSE DESCRIPTIONThere is little doubt in the minds of many observers that the world of work—an environment in which a legion of wage earners commute to an employer’s office or worksite to toil from 9 to 5—is changing, and that impression is bolstered by recent studies. Among those studies is a Gallup report titled “The Gig Economy and Alternative Work Arrangements.” The changing nature of work for many taxpayers is likely to affect tax preparers’ need to prepare Schedule C. The gig economy, an economy characterized by multiple types of alternative work arrangements including independent contractors, online platform workers, contract firm workers, on-call workers, and temporary workers, engages 36% of U.S. workers. Gallup, in its report, also estimates that 29% of all workers in the U.S. have an alternative work arrangement as their primary job. Whether the strength of the gig economy is due to the flexibility and freedom it affords, the fewer limits on the income it exerts compared to being a wage earner, or results from some other advantage it offers, it seems clear that, barring a cataclysmic event affecting the economy, the gig economy is here to stay and intent on growing larger with each year. With that growth is the likely growth of tax preparers’ need to be familiar with the preparation of Schedule C. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Non Qualified Plans
COURSE DESCRIPTIONThe course examines the considerations that are relevant to establishing nonqualified plans, including the economic and tax issues, and discusses the financial products that are generally preferred in their funding. It looks at Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Personal Life Insurance Planning
COURSE DESCRIPTIONPersonal Life Insurance Planning is divided into six lessons that discuss human life value, gathering client information for planning purposes, identifying and calculating lump-sum needs at death, Social Security survivor benefits, This information is important for agents selling insurance products to customers and for advisers assessing the appropriateness of a life insurance recommendation for a client. An understanding of the methods used to determine suitable How You Will Learn:In this course, you will be introduced to terms and concepts used in connection with personal life insurance planning. Each new term is defined in the text and included in the Glossary. The concepts are explained and, where appropriate After each lesson, a Chapter Review is presented to test comprehension of the material presented in the chapter. A response is given to each answer you select to the questions in the Chapter Review affirming the correct Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Practice before the IRS
COURSE DESCRIPTIONThe Internal Revenue Service routinely processes more than 240 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek the assistance This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice, and examines the power of attorney under which a taxpayer authorizes representation before the IRS. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Principles of Reinsurance
COURSE DESCRIPTIONPrinciples of Reinsurance begins with a discussion of the origins and history of reinsurance in the life insurance and property and casualty industries. It examines the types of reinsurance available in the current market and their The customary reinsurance agreements and their specific applications are discussed. The operation of reinsurance is examined with respect to claims payment, changes in risk, duration of agreements, experience rating, supplementary In conclusion, the current reinsurance environment is examined and the regulation of reinsurance is discussed. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Principles of Wealth Management
COURSE DESCRIPTIONPrinciples of Wealth Management examines the Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Principles of Wealth Management
COURSE DESCRIPTIONPrinciples 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 Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax Cuts and Jobs Act Individual Tax Preparation
COURSE DESCRIPTIONThe Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, significantly affects tax planning and the income tax liability for many taxpayers. This course will examine the principal changes affecting Topics include:It examines the provisions of the TCJA with increased potential to affect the taxation of individuals and which are related to changes in:
In addition, it will consider the business-related TCJA provisions affecting individual taxpayers, including the pass-through deduction for qualified trades or businesses under IRC 199A. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Return Preparer Ethical Issues
COURSE DESCRIPTIONThe Internal Revenue Service routinely processes more than 200 million tax returns each year, many of them prepared by tax professionals. Not surprisingly, as tax law becomes increasingly complex, taxpayers often seek for the knowledgeable To help ensure such professionals understand their ethical responsibilities in representing their clients before the IRS and in preparing their tax returns, the IRS has published Treasury Department Circular No. 230. Circular 230 offers
This course will examine many of those rules, duties, and restrictions as well as the sanctions imposed for their violation. In that examination of applicable rules, the course will discuss the requirements imposed on tax return preparers Learning Objectives:After reading the course material, you will be able to:
List practitioner duties and restrictions concerning
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Sheltered Annuities
COURSE DESCRIPTIONTax Sheltered Annuity Plans discusses the personal retirement savings plan available to employees of certain non-profit organizations and public schools under 403(b) of the Internal Revenue Code. The course begins with an examination The rules governing premature and required distributions are discussed, and the limits applicable to participant loans from tax-sheltered annuities are considered. The maximum loan repayment schedules are addressed, and the consequences of loan default are explained. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Treatment of Individual Retirement Arrangements
COURSE DESCRIPTIONThe Employee Retirement Income Security Act (ERISA) created an individual retirement arrangement usually referred to simply as an IRA to allow people who had no other employer-sponsored qualified plan to have certain tax support for These early ERISA provisions offering tax benefits to individuals funding IRAs have been extended in subsequent legislative actions to include:
Early expansion of the IRA provisions added a spousal IRA that is designed to provide retirement assistance to uncompensated homemakers. It was also expanded to allow employees who are covered under an employer-sponsored qualified Since that earlier ERISA expansion related to IRAs, new IRAs have been added, including Roth IRAs that offer tax-free qualified distributions rather than deductible contributions. To differentiate the newer Roth IRA from its earlier Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Treatment of Life Insurance Proceeds
COURSE DESCRIPTIONOne of the important considerations in many financial transactions is the tax treatment the transaction is given. Often, the impact of taxation is a consideration in the purchase of life insurance every bit as much as it applies to In this course, we will look at the tax treatment given proceeds from life insurance policies and will consider the taxation of death benefits, cash value withdrawals, loans, and surrenders. In addition, we will examine the differences
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Treatment of Retirement Plans Pensions and Annuities
COURSE DESCRIPTIONEmployer-sponsored retirement plans generally referred to in the aggregate as qualified employee plans, constitute one of the important “legs” of the retirement stool that individuals look to for their income in retirement. The other Annuities offer their owners the opportunity to systematically liquidate a principal sum or save money for a long-term objective. For many annuity buyers, that objective is to provide income during retirement. As we will see in our Annuities’ tax advantages aren’t limited to tax deferral, however; annuities offer additional tax advantages. For example, an investor purchasing a variable annuity can change his or her investment allocation in the contract’s variable Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Treatment of Sickness and Injury Plans
COURSE DESCRIPTIONHealth insurance is so central to the health and well-being of people that it may be hard for many Americans to believe it could ever have been a less important factor in helping to promote good health than it is today. In fact, health Since the early development of health insurance coverage, many changes have occurred in the manner in which health care services are delivered and paid for. Among those changes is the emergence of various tax-favored health plans. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Tax Treatment of Virtual Currency
COURSE DESCRIPTIONVirtual currency use is increasing, and roughly 3 in 10 Americans younger than age 30 indicate they have invested in, traded, or used a virtual currency, such as Bitcoin or Ethereum. As a result, tax preparers are more likely than Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
The Sub Section 199A Pass Through Deduction
COURSE DESCRIPTIONThe Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are The text is conceptually divided into three sections: First, the calculation of the pass-through deduction for business owners whose taxable income does not exceed a threshold amount set by statute; second, the calculation of the pass-through In examining the pass-through deduction, it:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Universal Life Insurance
COURSE DESCRIPTIONAs life insurance goes, universal life insurance is a relatively new product. Developed and introduced in 1979, universal life insurance was the industrys response to several factors that threatened the industry itself. To fully appreciate Topics include:The factors that played a part in the development of universal life insurance were:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Viatical and Life Settlements The Secondary Market for Life Insurance Policies
COURSE DESCRIPTIONLife insurance has been the mainstay of many families and businesses in the United States for almost two centuries, and its role in providing needed funds upon the death of a familys breadwinner or a businesss key person in the future The children whose education was financially assured by a large life insurance policy on the life of mother or dad may now be grown and educated with children of their own. Likewise, the business partner whose interest in the enterprise Traditionally, owners of unneeded life insurance policies had limited options available to them with respect to their disposition. Typically, such life insurance policies were surrendered for their cash value or simply permitted to Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Since 1999, founder Michael Walker CPA CFE has provided value-added services in public accounting and private industry. Michael's goal is to provide you with meaningful accounting and compliance insights for your organization, ultimately with the goal of helping you achieve continued success in your business.
Derivatives and Hedging for Accountants
COURSE DESCRIPTIONA derivative is a financial product that derives its value based on an underlying asset, liability, or other variables (such as an interest rate, foreign currency, or commodity price). Derivatives have become very popular tools for Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Economic Indicators A Comprehensive Overview
COURSE DESCRIPTIONEconomic indicators are those often-voluminous statistics released by government agencies, non-profit organizations, and even private companies. They provide measurements for evaluating the health of our economy, including the latest This course provides an introductory overview of the worlds most prevalent economic indicators, including those related to unemployment, consumer sentiment and confidence, inflation, productivity, housing, manufacturing, and international Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Fair Value Accounting An Overview
COURSE DESCRIPTIONNumerous FASB Standards have been issued requiring certain items to be measured and reported at “fair value” on the Balance Sheet. Prior to the release of ASC 820 Fair Value Measurements and Disclosures (formerly known as SFAS 157), the concept of fair value had never been formally defined in U.S. accounting literature. Since its issuance in September 2006, ASC 820 has become one of the most controversial accounting standards ever released. This course provides a conceptual review of fair value accounting, as outlined in ASC 820 and other U.S. accounting standards. This course will also provide an overview of the authoritative guidance for auditing fair value measurements and disclosures, SAS No. 101. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Financial Markets A Comprehensive Overview
COURSE DESCRIPTIONFinancial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses, and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the worlds capital markets. Many financial markets have been in existence for hundreds of years; however, the modern era has brought along many new innovations such as securitization and the derivatives market. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS in the USA An Implementation Guide
COURSE DESCRIPTIONInternational Financial Reporting Standards (IFRS) represent the international alternative to the U.S. Generally Accepted Accounting Principles. Most of the world already communicates with investors and stakeholders about corporate GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 1 Presentation of IFRS Financial Statements
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 1 of the IFRS Learning Module series provides a deep dive into the principles governing the presentation of financial statements under IFRS. This includes a review of the IASBs Framework, which addresses the concepts underlying the information presented in IFRS financial statements. It also includes detailed discussions of the IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. Finally, this course provides an in-depth look at the joint IASB/FASB project that will result in sweeping changes to financial statement presentation in the near future. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 2 Accounting Changes and Error Corrections
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASBs and FASBs efforts towards achieving convergence in these areas of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 3 Events after the Reporting Period
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as subsequent events under U.S. GAAP) and discusses the IASBs and FASBs efforts towards achieving convergence in this area of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 4 Inventories
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 4 of the IFRS Learning Module series presents an overview of IAS 2 Inventories, the accounting standard for classifying and measuring inventories in IFRS financial statements. This module also discusses the IASBs and FASBs efforts towards achieving convergence in this area of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 5 Operating Segment Reporting
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS |