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Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.

Learning Center Core Library

Use the Course/Library Matrix to get a quick view of all the courses in the Learning Center, and the Specialty Libraries that host them.

Course Title Learning Center Core Accounting and Audit Sales and Use Taxation State Taxation Tax Return Preparation U.S. International Taxation Wealth Management
11040 Preparation and Planning Part 1: Fundamentals (2008 Edition)    gren check mark  
21040 Preparation and Planning Part 2: Gross Income (2008 Edition)gren check mark    gren check mark  
31040 Preparation and Planning Part 3: Deductions (2008 Edition)gren check mark    gren check mark  
41040 Preparation and Planning Part 4: Tax Computations and Credits (2008 Edition)gren check mark   gren check mark  
51040 Preparation and Planning Part 5: Acquisition and Disposition of Property (2008 Edition)gren check mark   gren check mark  
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1040 Preparation and Planning Part 6: Deductions for Business and Other Special Deduction Rules (2008 Edition)gren check mark   gren check mark  
71040 Preparation and Planning Part 7: Special Tax Computations (2008 Edition)gren check mark   gren check mark  
81040 Preparation and Planning Part 8: Special Problems (2008 Edition)    gren check mark  
91040 Preparation and Planning Part 9: Tax Practice (2008 Edition)    gren check mark  
101041 Preparation and Planning 1: Tax Fundamentals For Trusts and Estates (2008 edition)gren check mark   gren check mark gren check mark
111041 Preparation and Planning 2: Income and Deductions (2008 edition)gren check mark   gren check mark gren check mark
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1041 Preparation and Planning 3: Tax Computation and Completing the Return (2008 Edition)gren check mark   gren check mark gren check mark
131041 Preparation and Planning 4: Schedule K-1 (2008 Edition)gren check mark   gren check mark gren check mark
141041 Preparation and Planning 5: Special Situations (2008 Edition)    gren check mark gren check mark
151065 Preparation and Planning 1: Tax Fundamentals (2008 Edition)gren check mark   gren check mark  
161065 Preparation and Planning 2: Income and Deductions (2008 Edition)gren check mark   gren check mark  
171065 Preparation and Planning 3: Schedules and Completing the Return (2008 Edition)gren check mark   gren check mark  
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1065 Preparation and Planning 4: Special Situations and Planning (2008 Edition)    gren check mark  
191120 Preparation and Planning 1: Introduction to Form 1120 (2008 Edition)gren check mark   gren check mark  
201120 Preparation and Planning 2: Income (2008 Edition)gren check mark   gren check mark  
211120 Preparation and Planning 3: Deductions (2008 Edition)gren check mark   gren check mark  
221120 Preparation and Planning 4: Tax and Payments (2008 Edition)gren check mark   gren check mark  
231120 Preparation and Planning 5: Estimated Taxes and Special Topics (2008 Edition)    gren check mark  
241120S Preparation and Planning 1: Tax Fundamentals (2008 Edition)gren check mark   gren check mark  
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1120S Preparation and Planning 2: Business Income, Deductions and Tax Payments (2008 Edition)gren check mark   gren check mark  
261120S Preparation and Planning 3: Schedule K (2008 Edition)gren check mark   gren check mark  
271120S Preparation and Planning 4: Other Schedules and Tax Planning (2008 Edition)gren check mark   gren check mark  
28706 Preparation and Planning Part 1: Tax Fundamentals (2007-2008 Edition)      gren check mark
29706 Preparation and Planning Part 1: Tax Fundamentals (2008-2009 Edition)gren check mark   gren check mark gren check mark
30706 Preparation and Planning Part 2: Property of the Decedent (2007-2008 Edition)gren check mark   gren check mark gren check mark
31706 Preparation and Planning Part 3: Debts of Decedent (2007-2008 Edition)gren check mark   gren check mark gren check mark
32706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2007-2008 Edition)gren check mark   gren check mark gren check mark
33706 Preparation and Planning Part 5: Special Situations and Completing the Return (2007-2008 Edition)    gren check mark gren check mark
34709 Preparation and Planning: Completing the Gift Tax Return (2007-2008 Edition)gren check mark   gren check mark gren check mark
35Accounting and Financial Reporting: Current Developments (Second Edition)gren check markgren check mark     
36Accounting for Business Combinations (Third Edition)gren check markgren check mark     
37Accounting for Intangibles (Fourth Edition)gren check markgren check mark     
38Accumulated Earnings and Personal Holding Company Taxesgren check mark      
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Alternative Minimum Tax for Individuals (Third Edition)gren check mark      
40Alternative Minimum Tax: A Growing Problemgren check mark      
41Alternative Tax Structures: Un-Income Tax Regime   gren check mark   
42Amortization Rules (Third Edition)gren check mark      
43Asset Protection and Risk Managementgren check mark     gren check mark
44Asset Protection Planning: Fraud, Funding and Future Interests      gren check mark
45Audit Documentation Requirements: SAS 103 and Other Standardsgren check markgren check mark     
46Auditing Internal Control: The New PCAOB Auditing Standards - Doing the Field Work gren check mark     
47Auditing Internal Control: The New PCAOB Standard - The Conceptual Issuesgren check markgren check mark     
48Auditing Issues: Analytical Procedures and Qualitative Aspects gren check mark     
49Auditing Issues: Audit Documentationgren check markgren check mark     
50Auditing Issues: Independence and Ethics-The AICPA's 2005/06 Alertgren check mark      
51Auditing Issues: The AICPA Audit Risk Alert gren check mark     
52Auditing Issues: The Risk Assessment Standardsgren check markgren check mark     
53Auditing Issues: The Sarbanes-Oxley Act: Opportunities for the Professiongren check markgren check mark     
54Auditing: Selected Developments (Second Edition)gren check markgren check mark     
55Balance Sheet Classification: GAAP Level A (Second Edition) gren check mark     
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Bankruptcy Abuse Act: Impact on Financial and Estate Planning      gren check mark
57Bankruptcy Act of 2005gren check mark      
58Bankruptcy and Reorganization: GAAP Levels B, C & D gren check mark     
59Boomer Planning (Second Edition)      gren check mark
60Business Combinations: GAAP Levels B, C and D (Second Edition) gren check mark     
61Business Succession Planning: The Debenture Solution      gren check mark
62Business Tax Incentives   gren check mark   
63California Tax: Net Operating Losses and Net Operating Loss Carryovers (Second Edition)   gren check mark   
64California Tax: New Rules for Tax Preparers   gren check mark   
65Capital Gains and Losses: Taxation Fundamentals (Second Edition)gren check mark     gren check mark
66Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition)gren check mark      
67Capitalizing Intangibles: New Rules (Second Edition)gren check mark      
68Cars: Expenses and Deductions (2007-2008)gren check mark      
69Cash Flow Statements: GAAP Level A gren check mark     
70Cash Flow, Working Capital and Other Financial Measurements gren check mark     
71CCH CPE Podcast: A Personal Tax Shelter-Your Primary Residence and Vacation Homegren check mark      
72Charging Orders: Some of What Practitioners Ought to Know   gren check mark   
73Charitable Giving Tax Strategies (Third Edition)gren check mark     gren check mark
74Choice of Business Entitygren check mark      
75Circular 230: Staying Compliant (Second Edition)gren check mark      
76CLATs and Private Annuities: Estate Planning Bet-to-Die Strategies      gren check mark
77Combinations of Not-for-Profit Organizations gren check mark     
78Compilation and Review: Financial Statements (Second Edition) gren check mark     
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Compilation and Review: GAAP Issues (Second Edition)gren check markgren check mark     
80Compilation and Review: Important and Evolving Issuesgren check mark      
81Compilation and Review: Practice Issues (Second Edition) gren check mark     
82Compilation and Review: SSARS No. 9 gren check mark     
83Compilation and Review: SSARS Nos. 10-14gren check markgren check mark     
84Compilation and Review: SSARS Nos. 15-17gren check markgren check mark     
85Compilation and Review: The Engagement (Second Edition) gren check mark     
86Computer Software: GAAP Levels B, C & D gren check mark     
87Consolidated Returns: Overviewgren check mark   gren check mark  
88Consolidated Returns: Determining Whether to Filegren check mark   gren check mark  
89Corporate Tax Part 1: Formation and Operation (Second Edition)gren check mark      
90Corporate Tax Part 2: Distributions (Second Edition)gren check mark      
91Corporate Tax Part 3: Reorganizations (Second Edition)gren check mark      
92Cybercrime Loss Valuations gren check mark     
93Cybercrime Management: Legal Issues gren check mark     
94Deferred Compensation Developments (Second Edition)      gren check mark
95Depreciation Course (2008 Edition)gren check mark      
96Derivatives and Hedging - Overview of Statement 133gren check markgren check mark     
97Developments in 2007 for Individualsgren check mark   gren check mark  
98Developments in 2007 for Partnerships and S Corporationsgren check mark      
99Divorce and Taxes: Child-Related Issuesgren check mark      
100Divorce and Taxes: Innocent Spouse and Filing Statusgren check mark      
101Divorce and Taxes: Property Transfers During Marriage or Incident to Divorcegren check mark      
102Divorce and Taxes: Tax Consequences of Alimony and Separate Maintenance Coursegren check mark      
103Domestic Production Activities Deduction: Evolving Rulesgren check mark      
104Economic Distress: Tax Rules for Alleviationgren check mark      
105Economic Nexus: States' Tool to Tax Out-of-State PICs   gren check mark   
106Education Tax Incentives: Opportunities and Strategies (Third Edition)gren check mark     gren check mark
107Employee Fraud: The Misappropriation of Assets (Second Edition)gren check markgren check mark     
108Estate Planning for Nontraditional Families      gren check mark
109Estate Planning Strategies (Second Edition)gren check mark     gren check mark
110Exit Plans for Financed Life Insurance      gren check mark
111Fair Value Measurements - SFAS No. 157 and No. 159gren check markgren check mark     
112Family Limited Partnerships (Second Edition)gren check mark     gren check mark
113FAS 109: Accounting for Income Taxesgren check mark      
114FAS 109: Accounting for Income Taxes (Second Edition)gren check markgren check mark     
115FASB 123R: Applications gren check mark    gren check mark
116FASB 123R: Featuresgren check markgren check mark    gren check mark
117FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assetsgren check markgren check mark     
118FASB 157 and 159: Fair Value Measurements gren check mark     
119FASB Interpretation No. 46 of ARB No. 51 - Part 1: The Old Rules for Consolidations and SPEsgren check mark      
120FASB No. 140: Accounting for Sales, Transfers, and Servicing of Financial Assets and Extinguishments of Liabilitiesgren check markgren check mark     
121FASB No. 141R: Business Combinationsgren check markgren check mark     
122FASB No. 150: Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity (Second Edition) gren check mark     
123FASB No. 151: Inventory Costsgren check markgren check mark     
124FASB No. 153: Exchange of Nonmonetary Assets gren check mark     
125FASB No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans gren check mark     
126FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilitiesgren check markgren check mark     
127FASB Staff Positions (FSPs)-Selected Issues gren check mark     
128Fiduciary Accountinggren check markgren check mark    gren check mark
129Fiduciary Taxation of Trusts and Estates      gren check mark
130FIN 46R - Consolidation of Variable Interest Entitiesgren check markgren check mark     
131FIN 48: Accounting for Uncertainty in Income Tax: An interpretation of FASB No. 109gren check markgren check mark     
132FIN 48: Roadmap or Compass for the IRS? (2008 Edition)gren check mark      
133FIN 48: State Tax Issues   gren check mark   
134Final Regulations on Required Minimum Distributions      gren check mark
135Financial and Estate Planning Documentsgren check mark     gren check mark
136Financial Instruments: GAAP Level A (Second Edition)gren check markgren check mark     
137Financial Performance Reporting by Business Enterprises gren check mark     
138Fraud Detection: Understanding and Applying SAS 99gren check markgren check mark     
139Fraud in the Financial Statement Audit gren check mark     
140Fraudulent Financial Reporting (Second Edition) gren check mark     
141Gifting as a Tax Strategy (Second Edition)gren check mark     gren check mark
142Government Auditing Standards: The New Yellow Book gren check mark     
143Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Second Edition)gren check markgren check mark     
144Governmental GAAP for State and Local Governments: Assets (Second Edition)gren check markgren check mark     
145Governmental GAAP for State and Local Governments: Expenses and Expenditures gren check mark     
146Governmental GAAP for State and Local Governments: Extinguishment of Debt gren check mark     
147Governmental GAAP for State and Local Governments: Leases gren check mark     
148Governmental GAAP for State and Local Governments: Liabilities gren check mark     
149Governmental GAAP for State and Local Governments: Revenues gren check mark     
150Governmental GAAP for State and Local Governments: Risk Disclosures gren check mark     
151Health Care Options and the Tax Rules That Affect Themgren check mark      
152Health Savings Accounts (Third Edition)      gren check mark
153Home Office: Expenses and Deductions (2007-2008 Edition)gren check mark      
154Independence Rules that Affect Compilation and Review Engagementsgren check markgren check mark     
155Indirect Methods of Reconstructing Income gren check mark     
156Intrafamily Transfers of Small Businessesgren check mark     gren check mark
157Investment Strategies After the Tax Increase Prevention and Reconciliation Act of 2005 and the Pension Protection Act of 2006gren check mark     gren check mark
158IRAs, Conduit Trusts, and Accumulation Trusts      gren check mark
159IRS Audit Process (Second Edition)gren check mark      
160IRS Enforcement Programsgren check mark     gren check mark
161Itemized Deductions: What Is and Is Not Deductiblegren check mark   gren check mark  
162Kess on the 2004 Tax Legislation: Insights and Strategiesgren check mark      
163Leases: GAAP Level A gren check mark     
164Life Insurance: Recent Developments      gren check mark
165LIFO - Business and Tax Considerationsgren check markgren check mark     
166Like-Kind Exchanges (Second Edition)gren check mark     gren check mark
167Limited Liability Companies: The New Uniform Act and Current Status of the Series LLC   gren check mark   
168Means-Testing Medicare: Retiree Pain for Little Governmental Gain      gren check mark
169Money Laundering and Transnational Financial Flows (Second Edition)gren check markgren check mark     
170Multistate Corporate Income Taxation: Basic Principles   gren check mark   
171National Single Audit Sampling Project gren check mark     
172New Tax Breaks from Congress: Energy Incentives, Hurricane Relief and Phased-In Benefitsgren check mark      
173New Tax Law Developments in 2007gren check mark      
174New Tax Legislation and Previously Scheduled Changes Effective in 2006gren check mark      
175Nonqualified Deferred Compensation: New Requirementsgren check mark     gren check mark
176Partnership Taxation Fundamentals (Third Edition)gren check mark      
177Passive Activity Loss Limitationsgren check mark     gren check mark
178Passive Investment Companies: State Tax Planning Strategy   gren check mark   
179Passthrough Entity Income Tax Compliance for Nonresident Members   gren check mark   
180Peer Review and the AICPA Peer Review Program Standardsgren check markgren check mark     
181Pension Plans -- Employers: FAS 87 and 158 gren check mark    gren check mark
182Personal Property Taxation Strategies   gren check mark   
183Postmortem Planning: What Executors Must Know      gren check mark
184Primary Residence and Vacation Home as a Personal Tax Sheltergren check mark     gren check mark
185QDROs and Related Court Orders      gren check mark
186QDROs: Effective Drafting      gren check mark
187Quality Control and Peer Review gren check mark     
188Real Estate Accounting: An Introduction gren check mark     
189Real Estate Transactions: 2005 GAAP Levels B, C & D gren check mark     
190Recent Tax Developments (January-February 2008)gren check mark      
191Recent Tax Developments (July-August 2008)gren check mark      
192Recent Tax Developments (March-April 2006)gren check mark      
193Recent Tax Developments (March-April 2008)gren check mark      
194Recent Tax Developments (May-June 2008)gren check mark      
195Recent Tax Developments (November-December 2007)gren check mark      
196Recent Tax Developments (September-October 2007)gren check mark      
197Retirement Planning: Maximizing After-Tax Incomegren check mark     gren check mark
198Retirement Plans and Traditional IRAs: Rollovers of Taxpayer Investmentgren check mark     gren check mark
199Revenue Recognition: General Principles (Third Edition)gren check markgren check mark     
200Revenue Recognition: Product Deliverables gren check mark     
201Revenue Recognition: Service Deliverables gren check mark     
202Roth 401(k)sgren check mark     gren check mark
203Roth IRAs (Third Edition)gren check mark     gren check mark
204S Corporations (Fifth Edition)gren check mark      
205S Corporations: Formation and Liquidation (Second Edition)gren check mark      
206Sales and Use Tax: Auditing Issues  gren check markgren check mark   
207Sales and Use Tax: Exemptions  gren check markgren check mark   
208Sales and Use Tax: Government Administration and Tax Compacts  gren check markgren check mark   
209Sales and Use Tax: Nexus and Commerce Clause, E-Commerce and Tax Compacts  gren check markgren check mark   
210Sales and Use Tax: Registration and Compliance (Second Edition)  gren check markgren check mark   
211Sales and Use Tax: Tax by Industry Segment  gren check markgren check mark   
212Sales and Use Tax: Tax Department Management and Training Issues  gren check markgren check mark   
213Sales and Use Tax: Understanding and Measuring Sales Tax  gren check markgren check mark   
214Sales and Use Tax: Understanding and Measuring Use Tax  gren check markgren check mark   
215Sales and Use Taxability of Information Services  gren check markgren check mark   
216Sampling Objectives in Sales and Use Tax  gren check markgren check mark   
217SAS 104, SAS 105, and SAS 111: Additional Risk Assessment Standards gren check mark     
218SAS 106: Audit Evidencegren check markgren check mark     
219SAS 107: Audit Risk and Materiality in Conducting an Auditgren check markgren check mark     
220SAS 108: Planning and Supervisiongren check markgren check mark     
221SAS 109: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatementgren check markgren check mark     
222SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtainedgren check markgren check mark     
223SAS 112 on Internal Control, SAS 114 on Governance, and SAS 113, Technical Corrections gren check mark     
224SAS 112: Implementationgren check markgren check mark     
225Self-Adjusting GRATs      gren check mark
226Short Term Securities Investments: The Sales Factor   gren check mark   
227State Corporate Income Tax Apportionment   gren check mark   
228State Tax Appeals Processgren check mark  gren check mark   
229Strategies for Reducing the Self-Employment Tax (Third Edition)gren check mark      
230Streamlined Sales Tax Project  gren check markgren check mark   
231Tax Accounting Methods (Second Edition)gren check mark      
232Tax Accounting Periods (Second Edition)gren check mark      
233Tax Accounting: Inventories (Second Edition)gren check mark      
234Tax Breaks for Energy Conservation for Individuals and Businessesgren check mark      
235Tax Breaks for Going Greengren check mark      
236Tax Considerations in Starting and Terminating a Business (Second Edition)gren check mark      
237Tax Credits: Business (Third Edition)gren check mark      
238Tax Credits: Personal (Third Edition)gren check mark      
239Tax Increase Prevention and Reconciliation Act of 2005gren check mark     gren check mark
240Tax Law Changes for 2008gren check mark      
241Tax Research NetWork 1: Introductiongren check mark      
242Tax Research NetWork 2: Browsing, Topical Index and Find by Citationgren check mark      
243Tax Research: Primary Sources of Federal Tax Law - Judicial Interpretations (Second Edition)gren check mark      
244Tax Research: Primary Sources of Federal Tax Law - The Internal Revenue Code and IRS Interpretations (Second Edition)gren check mark      
245Tax Research: Processgren check mark      
246Tax Research: Process (Second Edition)gren check mark      
247Tax Research: Researching International Tax Law (Second Edition)gren check mark    gren check mark 
248Tax Research: Researching State and Local Tax Law (Second Edition)   gren check mark   
249Tax Research: Secondary Sources of Federal Tax Law (Second Edition)gren check mark      
250Tax Strategies for Sideline Businessesgren check mark      
251Travel and Entertainment: Expenses and Deductions (2007-2008)gren check mark      
252U.S. International Taxation: Anti-Avoidance Regimes     gren check mark 
253U.S. International Taxation: Cross-Border Transfers and Reorganizations     gren check mark 
254U.S. International Taxation: Foreign Currency Translation and Transactions     gren check mark 
255U.S. International Taxation: Foreign Tax Credits     gren check mark 
256U.S. International Taxation: Sourcing of Income     gren check mark 
257U.S. International Taxation: Tax Jurisdiction     gren check mark 
258U.S. International Taxation: Tax Treaties     gren check mark 
259U.S. International Taxation: Transfer Pricing     gren check mark 
260Unclaimed Property Laws: Audits   gren check mark   
261Understanding GASB 34 (Second Edition) gren check mark     
262Unitary and Nonunitary Business   gren check mark   
263Valuation of Real Estate   gren check mark   
Specialty Library Course Totals 15684123137954

Total Courses: 154


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