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CPE Matrix
A quick view of all the courses in the Learning Center, and the Specialty Libraries that host them.

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.

Products  »  Finance  »  Accounting  »  Learning Center Core Library   » AllLearning Center Core Courses

All Learning Center Core Courses

Course Title Level Credits Price information
1040 Preparation and Planning Part 1: Fundamentals (2008 Edition)

The first course in this series introduces the fundamentals of federal income tax and gives an overview of the general income tax structure. Even for those familiar with much of the subject matter, these introductory course offers a quick brush-up.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE Price:  $45.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-4994
Course was last updated on:  11/19/07
1040 Preparation and Planning Part 2: Gross Income (2008 Edition)

The second course in this series covers gross income and different inclusions and exclusions. Topics examined include how to report wages and benefits; which benefits are taxable and which are excludable from income; how to report different kinds of interest; miscellaneous exclusions and inclusions, as well as how to recognize excludable and includable types of income.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
1040 Preparation and Planning Part 3: Deductions (2008 Edition)

The third course in this series looks at the deductions that taxpayers are permitted to take to reduce their tax. The course details deductions in general, as well as deductions for medical expenses, taxes, interest, contributions, and miscellaneous deductions.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
1040 Preparation and Planning Part 4: Tax Computations and Credits (2008 Edition)

The fourth course in this series reviews how the tax liability is computed, then describes different credits and deductions. After examining the computation of tax, the course discusses the distinction between a tax deduction and a tax credit.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
1040 Preparation and Planning Part 5: Acquisition and Disposition of Property (2008 Edition)

The next course in this series discusses gains and losses; defines basic terms; explains exclusion of gain on the sale of a principal residence; nonrecognition of gain on involuntary conversions; computation of basis; and concludes by looking at the distinction between capital and ordinary assets.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
1040 Preparation and Planning Part 6: Deductions for Business and Other Special Deduction Rules (2008 Edition)

This sixth course in the series covers business deductions that taxpayers can use to calculate net profit and reduce tax liability. The varied treatment of different deductions is examined in the course. The course also examines the methods used in claiming depreciation, amortization, and the rules for recognized losses and bad debt.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 5.0 CPE  
1040 Preparation and Planning Part 7: Special Tax Computations (2008 Edition)

This seventh course in the series looks at special tax computations, including the alternative minimum tax (AMT), the self-employment tax, and the kiddie tax.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
1041 Preparation and Planning 1: Tax Fundamentals For Trusts and Estates (2008 edition)

The first course in this series provides an overview of the taxation of trusts and estates, and includes an explanation of fiduciary accounting.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 7.0 CPE  
1041 Preparation and Planning 2: Income and Deductions (2008 edition)

This course provides step-by-step guidance for entering income and deductions on the fiduciary income tax return.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
1041 Preparation and Planning 3: Tax Computation and Completing the Return (2008 Edition)

The third course in this series provides step-by-step guidance for figuring tax liability to accurately complete the fiduciary income tax return.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
1041 Preparation and Planning 4: Schedule K-1 (2008 Edition)

The fourth course in this series explains how to properly complete Schedule K-1 for beneficiaries.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 1.0 CPE  
1065 Preparation and Planning 1: Tax Fundamentals (2008 Edition)

This course is the first in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
1065 Preparation and Planning 2: Income and Deductions (2008 Edition)

This course is the second in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
1065 Preparation and Planning 3: Schedules and Completing the Return (2008 Edition)

This is the third course in a four-part series designed to provide a comprehensive review of the basic principles of partnership income tax preparation, which are applicable to limited liability companies (LLCs) treated as partnerships for federal income tax purposes.
Credit available for CPA, Enrolled Agent.

 Basic 5.0 CPE  
1120 Preparation and Planning 1: Introduction to Form 1120 (2008 Edition)

This is the first in a series of courses on Form 1120 preparation. All of the courses in this series have been fully updated to reflect recent legislative changes.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
1120 Preparation and Planning 2: Income (2008 Edition)

This is the second in a series of courses on corporate income tax preparation. It provides step-by-step instructions for completing the income portion of the 2007 Form 1120, and has been fully updated to reflect recent tax changes.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
1120 Preparation and Planning 3: Deductions (2008 Edition)

This is the third in a series of courses on corporate income tax preparation. This course provides guidance for completing the deductions section of the 2007 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 5.0 CPE  
1120 Preparation and Planning 4: Tax and Payments (2008 Edition)

This is the fourth in a series of courses on corporate income tax preparation. This course provides guidance for completing the tax and payments section of the 2007 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
1120S Preparation and Planning 1: Tax Fundamentals (2008 Edition)

This course is the first in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.
Credit available for CPA, Enrolled Agent.

 Update 5.0 CPE  
1120S Preparation and Planning 2: Business Income, Deductions and Tax Payments (2008 Edition)

This course is the second in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.
Credit available for CPA, Enrolled Agent.

 Update 5.0 CPE  
1120S Preparation and Planning 3: Schedule K (2008 Edition)

This course is the third course in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.
Credit available for CPA, Enrolled Agent.

 Update 3.0 CPE  
1120S Preparation and Planning 4: Other Schedules and Tax Planning (2008 Edition)

This course is the final course in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.
Credit available for CPA, Enrolled Agent.

 Update 3.0 CPE  
706 Preparation and Planning Part 1: Tax Fundamentals (2008-2009 Edition)

The main goal of the course is to provide an introduction to the Form 706 and to review the general administrative issues involved in filing the return.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE  
706 Preparation and Planning Part 2: Property of the Decedent (2008-2009 Edition)

This course will educate the professional on how to accurately value and properly present the assets of the gross estate. It will discuss Schedule A ? real estate, Schedules B C & D ? stocks and bonds, mortgages and debts (owned), and insurance on a decedent's life, Schedules E & F ? joint tenancy property and miscellaneous property and Schedules G, H and I? trusts, powers of appointment and annuities.
Credit available for CPA, Enrolled Agent.

 Intermediate 5.0 CPE  
706 Preparation and Planning Part 3: Debts of Decedent (2008-2009 Edition)

This course is designed to help the professional accurately prepare Schedules J, K, and L of Form 706. These schedules relate to expenses of the estate.
Credit available for Enrolled Agent.

 Intermediate 2.0 CPE  
706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2007-2008 Edition)

The fourth course in this series reviews preparation of Schedules M and O, which relate to the marital deduction and charitable deduction. It also reviews preparation of Schedules P and Q, and the unified credit.
Credit available for CFPTM, CPA, Enrolled Agent.

 Intermediate 4.0 CPE  
709 Preparation and Planning: Completing the Gift Tax Return (2007-2008 Edition)

This course provides an overview of how to successfully complete Form 709, the federal gift tax return.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
Accounting and Financial Reporting: Current Developments (Second Edition)

The Accounting and Financial Reporting: Current Developments (Second Edition) course addresses selected FASB Emerging Issues Task Force (EITF) consensus opinions.
Credit available for CPA.

 Update 4.0 CPE  
Accounting for Business Combinations (Third Edition)

This course addresses accounting for business combinations, focusing on recent developments in accounting standards and practices. Special attention is paid to the elimination of the pooling method of accounting for business combinations.
Credit available for CPA.

 Overview 4.0 CPE  
Accounting for Intangibles (Fourth Edition)

This course provides an overview on accounting for intangibles, with specific attention paid to research and development, computer software, and goodwill.
Credit available for CPA.

 Overview 5.0 CPE  
Accumulated Earnings and Personal Holding Company Taxes

This course reviews two penalty taxes imposed on C Corporations: the accumulated earnings tax and the personal holding company tax.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Alternative Minimum Tax for Individuals (Third Edition)

The focus of this course is on the alternative minimum tax for individuals.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Alternative Minimum Tax: A Growing Problem

This course reviews the basic structure and current rules of the alternative minimum tax (AMT), the impact the AMT has on individuals, and the future of the AMT.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Amortization Rules (Third Edition)

This course covers the basics of amortization rules and updates you on recent developments in the area.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Asset Protection and Risk Management

This course focuses on the tax aspects of asset protection and risk management for individuals and businesses.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Audit Documentation Requirements: SAS 103 and Other Standards

This course reviews the overall documentation requirements of SAS 103, and summarizes the specialized and specific documentation requirements of the other Standards.
Credit available for CPA.

 Overview 3.0 CPE  
Auditing Internal Control: The New PCAOB Standard - The Conceptual Issues

This CPE course provides a detailed overview of Auditing Standard No. 2, issued by the Public Company Accounting Oversight Board (PCAOB) on May 14, 2004. This important new standard for auditors of publicly-held corporations is effective generally for audit reports issued or reissued on or after May 24, 2004.
Credit available for CPA.

 Overview 2.0 CPE  
Auditing Issues: Audit Documentation

This course provides detailed discussion and commentary on the new audit documentation requirements in AICPA Statement on Auditing Standards No. 103, Audit Documentation.
Credit available for CPA.

 Basic 3.0 CPE  
Auditing Issues: Independence and Ethics-The AICPA's 2005/06 Alert

This course summarizes and comments on key provisions of AICPA's Independence and Ethics Alert-2005/06 and provides updates on significant developments since its release.
Credit available for CPA.

 Basic 2.0 CPE  
Auditing Issues: The Risk Assessment Standards

This course provides an overview of the eight new SASs relating to the auditor's risk assessment process (collectively referred to as the Risk Assessment Standards). These standards were issued in 2006 by the Auditing Standards Board (ASB) of the AICPA.
Credit available for CPA.

 Basic 3.0 CPE  
Auditing Issues: The Sarbanes-Oxley Act: Opportunities for the Profession

This course looks at opportunities created by the Sarbanes-Oxley (SOX) Act of 2002 for CPA firms who wish to provide non-audit SOX services to SEC issuer companies, or "SOX-like" services to non-issuers. It provides an overview of four key sections of the Act, as well as on the trickle-down effect that the Act has had outside of the SEC issuer universe.
Credit available for CPA.

 Overview 2.0 CPE  
Auditing: Selected Developments (Second Edition)

This course informs the user of the various changes affecting accounting, compilation and review, and auditing engagements including newly issued Financial Accounting Standards Board (FASB) and FASB Emerging Issues Task Force (EITF) statements, new statements issued by the Auditing Standards Board (ASB), changes in compilation and review, and more.
Credit available for CPA.

 Update 3.0 CPE  
Bankruptcy Act of 2005

The focus of this course is on the new federal bankruptcy law and how it affects tax payments.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Capital Gains and Losses: Taxation Fundamentals (Second Edition)

This course provides an overview of the key concepts and tax consequences of transactions involving capital gains and losses. It reviews the basic rules and what you can do to take maximum advantage of them.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition)

This course reviews the impact of recent tax rate changes on capital gains, dividends and income brackets.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Capitalizing Intangibles: New Rules (Second Edition)

This course provides a detailed overview of new, wide-sweeping regulations on capitalizing intangibles. It covers those intangibles that are required to be capitalized, new rules regarding intangibles acquired in a business acquisition, and the Code Sec. 197 rules on amortizing certain intangibles.
Credit available for CPA, Enrolled Agent.

 Update 3.0 CPE  
Cars: Expenses and Deductions (2007-2008)

Cars: Expenses and Deductions (2207-2008) will guide you through the ins and outs of maximizing business deductions for cars by providing detailed, clear explanations and practical examples of how the tax law is applied.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 6.0 CPE  
Charitable Giving Tax Strategies (Third Edition)

This course looks at sophisticated charitable giving techniques for individuals, which can enable donors to retain some benefit from their gift or have a say in how the funds are used.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Choice of Business Entity

This course examines one of the most critical decisions that a business can make: deciding on the entity classification under which it will operate as a business.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
Circular 230: Staying Compliant (Second Edition)

This course explores Circular 230, the IRS?s rules of practice.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Compilation and Review: GAAP Issues (Second Edition)

This course is designed to enable participants to improve their knowledge of how GAAP and AICPA guidance apply to review and compilation reporting.
Credit available for CPA.

 Basic 1.0 CPE  
Compilation and Review: SSARS Nos. 10-14

This course provides insight into the recent Statements issued by the Accounting and Review Services Committee (ARSC) of the AICPA that pertain to compilation and review engagements and procedures.
Credit available for CPA.

 Update 3.0 CPE  
Compilation and Review: SSARS Nos. 15-17

This course was prepared to familiarize participants with Statement for Accounting and Review Services (SSARS) Nos. 15, 16, and 17 issued by the Accounting and Review Services Committee of the AICPA. These statement pertain to compilation and review engagements and procedures.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE  
Consolidated Returns: Overview

This course provides an overview of the federal tax rules that govern consolidated returns.
Credit available for CPA, Enrolled Agent.

 Overview 5.0 CPE  
Consolidated Returns: Determining Whether to File

This course introduces the many factors to consider in determining whether an affiliated group of corporations should elect to file a consolidated return.
Credit available for CPA, Enrolled Agent.

 Overview 4.0 CPE  
Corporate Tax Part 1: Formation and Operation (Second Edition)

This course provides essential information regarding the formation and taxation of corporations.
Credit available for CPA, Enrolled Agent.

 Basic 5.0 CPE  
Corporate Tax Part 2: Distributions (Second Edition)

This course describes the tax effects of distributions of money and property by a corporation to its shareholders.
Credit available for CPA, Enrolled Agent.

 Basic 6.0 CPE  
Corporate Tax Part 3: Reorganizations (Second Edition)

This course provides essential information regarding the 7 basic types of tax-free corporate reorganizations.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
Depreciation Course (2008 Edition)

The Depreciation CPE Course 2008 Edition is a self-paced CPE course created for anyone who wishes to better comprehend the basics of depreciation.
Credit available for CPA, Enrolled Agent.

 Overview 6.0 CPE  
Derivatives and Hedging - Overview of Statement 133

Advancing its long-term objective of measuring all financial assets and financial liabilities at fair value, the FASB issued Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, in June 1998. This course discusses Statement 133, as amended several times over the past few years, specifically addressing the accounting for derivative instruments including certain derivative instruments embedded in other contracts, and hedging activities.
Credit available for CPA.

 Basic 4.0 CPE  
Developments in 2007 for Individuals

Top developments for 2007 that affect individual taxpayers are explained, including tax legislation, court decisions, new regulations, and helpful IRS guidance.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Developments in 2007 for Partnerships and S Corporations

This course focuses on developments during 2007 that affect pass-through entities: partnerships, limited liability companies and S corporations. These developments may have an impact on 2007 returns for these entities.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Divorce and Taxes: Child-Related Issues

This course reviews the child-related tax aspects of divorce, with specific emphasis on child support payments, dependency exemptions, medical deductions, and credits available for divorced or separated parents.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Divorce and Taxes: Innocent Spouse and Filing Status

This course has been prepared to provide an overview of the tax aspects of innocent spouse and filing status issues related to divorce.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Divorce and Taxes: Property Transfers During Marriage or Incident to Divorce

This course has been prepared to provide an overview of the tax aspects of divorce, with specific emphasis on minimizing the overall tax liability of property transfers related to a divorce. It is designed to orient you with the latest changes in the field of taxation.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
Divorce and Taxes: Tax Consequences of Alimony and Separate Maintenance Course

This course enables participants to attain a basic level of knowledge of the fundamental tax principles related to alimony or separate maintenance payments.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Domestic Production Activities Deduction: Evolving Rules

This course explains the new Code Sec. 199 domestic production activities deduction (also know as the manufacturing deduction).
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Economic Distress: Tax Rules for Alleviation

This course focuses on tax pathways out of economic distress for both individuals and businesses.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Education Tax Incentives: Opportunities and Strategies (Third Edition)

This course explains the 11 major tax incentives available for higher education.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE  
Employee Fraud: The Misappropriation of Assets (Second Edition)

This CPE course explores many of the ways employees can commit fraud, especially types that use documents to skirt internal controls.
Credit available for CPA.

 Intermediate 3.0 CPE  
Estate Planning Strategies (Second Edition)

This course reviews how recent legislation has impacted estate and gift tax rules, and wealth preservation planning.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
FAS 109: Accounting for Income Taxes (Second Edition)

This course addresses the most important principles in accounting for income taxes and illustrates their application in commonly observed situations.
Credit available for CPA.

 Basic 3.0 CPE  
FASB 123R: Features

This course provides an overview of FASB 123R. It covers the types of plans covered by FASB 123R, how to use the fair value method and option models required by FASB No. 123R, and the transition rules for implementation.
Credit available for CPA.

 Update 4.0 CPE  
FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets

The purpose of this course is to inform the reader of the various changes in Accounting for Certain Hybrid Financial Instruments and Servicing of Financial Assets, as defined by FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets.
Credit available for CPA.

 Overview 1.0 CPE  
FASB No. 140: Accounting for Sales, Transfers, and Servicing of Financial Assets and Extinguishments of Liabilities

This CPE course provides an overview of accounting for transactions involving transfers of financial assets, such as receivables, loans, and securities by combining material quoted directly from Financial Accounting Standards Board's (FASB's) Statements of Financial Accounting Standards, including specific segments of Statement No. 140. It also incorporates the effect on Statement No. 140 of recently issued FASB Statement No. 155 and FASB Statement No. 156. We strongly recommend that users completing FASB 140 also complete the CCH Learning Center course ?FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets.?
Credit available for CPA.

 Basic 2.0 CPE  
FASB No. 141R: Business Combinations

This course distills No. 141 (Revised 2007), Business Combinations, into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
FASB No. 151: Inventory Costs

This course is designed to familiarize you with amended accounting standards related to inventory costs, as set forth in FASB No. 151, Inventory Costs, issued November 2004.
Credit available for CPA.

 Overview 2.0 CPE  
FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities

This course reviews the scope, specific rules, disclosure requirements and effective dates of FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities.
Credit available for CPA.

 Basic 2.0 CPE  
FIN 46R - Consolidation of Variable Interest Entities

This course reviews the rules of Interpretation No. 46R, including the requirements for consolidation.
Credit available for CPA.

 Overview 3.0 CPE  
FIN 48: Accounting for Uncertainty in Income Tax: An interpretation of FASB No. 109

This course details the requirements of FIN No. 48 and provides several examples of its application.
Credit available for CPA.

 Basic 2.0 CPE  
FIN 48: Roadmap or Compass for the IRS? (2008 Edition)

This course explores FIN 48, Accounting for Uncertainty in Income Taxes, which impacts how taxes need to be noted for accounting purposes.
Credit available for CPA.

 Basic 3.0 CPE  
Fair Value Measurements - SFAS No. 157 and No. 159

This CPE course reviews how FASB has concluded that fair value information is relevant and how to apply a fair value measurement principle in compliance with Statements of Financial Accounting Standards (SFAS) No. 157 and 159.
Credit available for CPA.

 Basic 2.0 CPE  
Family Limited Partnerships (Second Edition)

This course provides an overview of the family limited partnership (FLP) structure, including formation and operational issues, use as an estate planning and asset protection tool, and the tax and nontax advantages and disadvantages of this popular entity.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
Fiduciary Accounting

This course provides a detailed explanation of performing accounting for estates and trusts.
Credit available for CPA.

 Basic 2.0 CPE  
Financial Instruments: GAAP Level A (Second Edition)

This course distills the authoritative literature on financial instruments into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
Credit available for CPA.

 Intermediate 3.0 CPE  
Financial and Estate Planning Documents

The focus of this course is on financial and estate planning documents that relate to such areas as domestic relations, medical directives, asset protection and estate planning.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Fraud Detection: Understanding and Applying SAS 99

This course provides a detailed overview of a major new auditing standard, SAS No. 99.
Credit available for CPA.

 Overview 4.0 CPE  
Gifting as a Tax Strategy (Second Edition)

This course will give you an overview of how to use the gift tax and other exclusions to minimize estate taxes for beneficiaries.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Second Edition)

This course reviews the guidance provided by GASB 31 concerning certain investments held by governmental entities.
Credit available for CPA, Enrolled Agent.

 Intermediate 1.0 CPE  
Governmental GAAP for State and Local Governments: Assets (Second Edition)

Governmental GAAP for State and Local Governments: Assets (Second Edition) looks at the specific rules that determine whether and how assets must be presented in the financial statements of a government entity.
Credit available for CPA, Enrolled Agent.

 Intermediate 2.0 CPE  
Health Care Options and the Tax Rules That Affect Them

This course focuses on health care options and the tax rules that affect them.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Home Office: Expenses and Deductions (2007-2008 Edition)

This course will guide you through the ins and outs of maximizing business deductions for home offices.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 5.0 CPE  
IRS Audit Process (Second Edition)

This course provides an overview of IRS audit programs. It provides both a "big picture", and reviews the activities of particular IRS offices.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE  
IRS Enforcement Programs

This course provides an overview of recent IRS enforcement programs and highlights the plans of the IRS in the future.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
IRS Tax Enforcement: Crackdown on Abuse

This course reviews IRS's renewed emphasis on enforcement and the various techniques the agency is using to combat tax evasion, tax shelters, and abusive transactions.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Independence Rules that Affect Compilation and Review Engagements

This course focuses on new developments affecting compilation and review engagements regarding independence and the revisions to Interpretation 101-3 entitled Performance of Nonattest Services.
Credit available for CPA.

 Overview 4.0 CPE  
Intrafamily Transfers of Small Businesses

This course reviews the tax issues that arise when a small business client transfers the business to a family member.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE  
Investment Strategies After the Tax Increase Prevention and Reconciliation Act of 2005 and the Pension Protection Act of 2006

This course reviews the new rules for the taxation of dividends and long-term capital gains, and tax strategies available for investors under recent tax acts. In addition, the course reviews changes made under the Pension Protection Act of 2006 to strengthen pension plans and help virtually all taxpayers save and invest more for retirement.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
Itemized Deductions: What Is and Is Not Deductible

This CPE course provides a detailed explanation of the six types of itemized deductions that individual taxpayers may use.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
Kess on the 2004 Tax Legislation: Insights and Strategies

In Kess on the 2004 Tax Legislation: Insights and Strategies, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at the 2004 tax acts -- the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004.
Credit available for CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.

 Update 6.0 CPE  
LIFO - Business and Tax Considerations

With the increased use of the LIFO method, issues have been raised in connection with its adoption and continued application. This course reviews the basic rules in making LIFO calculations, clarifies many of the issues and suggests solutions.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
Like-Kind Exchanges (Second Edition)

This course guides you through effective use of the tax-deferral techniques available under Code Sec. 1031, like-kind exchanges. It reviews new developments and recurrent issues that have impacted either taxpayers or the IRS.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Money Laundering and Transnational Financial Flows (Second Edition)

Money Laundering and Transnational Flows (Second Edition)explores how money laundering occurs and determines what forensic accountants can do to trace or even prevent it.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE  
New Tax Breaks from Congress: Energy Incentives, Hurricane Relief and Phased-In Benefits

This course reviews new tax breaks from Congress, including energy tax incentives, hurricane relief and phased-in benefits.
Credit available for CPA, Enrolled Agent.

 Update 3.0 CPE  
New Tax Law Developments in 2007

This course reviews the top ten tax news developments of 2007.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 3.0 CPE  
New Tax Legislation and Previously Scheduled Changes Effective in 2006

This course focuses on new tax legislation effective starting January 1, 2006 and on previously scheduled changes that take effect in 2006.
Credit available for CPA, Enrolled Agent.

 Update 2.0 CPE  
Nonqualified Deferred Compensation: New Requirements

This course reviews the requirements for nonqualified deferred compensation as interpreted in final regulations issued in 2007.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
Partnership Taxation Fundamentals (Third Edition)

This course provides a basic understanding of how a partnership operates and how partners are taxed on their income from the partnership.
Credit available for CPA, Enrolled Agent.

 Basic 6.0 CPE  
Passive Activity Loss Limitations

This course provides an overview of the passive activity loss rules.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 3.0 CPE  
Peer Review and the AICPA Peer Review Program Standards

Peer Review and the AICPA Peer Review Program Standards, developed by Steven C. Fustolo, CPA, focuses on explaining the implications of the latest peer review changes and the AICPA Peer Review Program Standards.
Credit available for CPA.

 Overview 2.0 CPE  
Primary Residence and Vacation Home as a Personal Tax Shelter

This course examines how a primary residence and a vacation home can be a personal tax shelter.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE  
Recent Tax Developments (January-February 2008)

This course reviews recent tax issues such as cases, regulations, rulings and other IRS pronouncements. A practice management tip discussing the Fair Tax proposal is also included.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
Recent Tax Developments (July-August 2008)

This course describes recent tax developments that will affect individuals and businesses. It also provides a tip on how to advise clients on Pension Protection Act of 2006 (PPA) developments.
Credit available for CPA, Enrolled Agent.

 Update 2.0 CPE  
Recent Tax Developments (March-April 2008)

This course reviews recent tax issues such as tax deductions for trusts, hybrid vehicle deductions, whistleblower rules, and other current topics. A practice management tip looking at planning issues in the current economy is also included.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Recent Tax Developments (May-June 2008)

This course describes recent tax developments that will affect individuals and businesses. It also provides a tip on how to advise clients on Pension Protection Act of 2006 (PPA) developments.
Credit available for CPA, Enrolled Agent.

 Update 2.0 CPE  
Recent Tax Developments (November-December 2007)

This course reviews important cases, regulations, rulings and other IRS pronouncements that may be useful to your clients, or help you in practice. A discussion of the added Medicare premium for Part B coverage is also included.
Credit available for CPA, Enrolled Agent.

 Update 1.0 CPE  
Recent Tax Developments (September-October 2007)

This course provides an overview of recent tax developments, including the Supreme Court's 2006 term, taxation on home sales, tax valuations of future lottery payments, new preparer penalties, IRS interest rates, and other issues.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
Retirement Planning: Maximizing After-Tax Income

This course reviews tax planning opportunities for retirement savings that will maximize after-tax income, taking into account the taxation of Social Security benefits.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE  
Revenue Recognition: General Principles (Third Edition)

Revenue Recognition: General Principles (Third Edition) covers key concepts and issues that arise in determining when and how to recognize revenue.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE  
Roth 401(k)s

This course focuses on the Roth 401(k), discussing its features and comparing it to traditional 401(k)s and Roth IRAs.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Roth IRAs (Third Edition)

This course focuses on Roth IRAs, explaining the similarities and differences they have with traditional IRAs.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
S Corporations (Fifth Edition)

This course reviews the taxation of S Corporations and their shareholders. It examines the passthrough system and its effects on shareholders and on the corporation.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE  
S Corporations: Formation and Liquidation (Second Edition)

This course reviews the key issues that all tax professionals should be aware of when dealing with the formation or liquidation of an S corporation.
Credit available for CFPTM, CPA, Enrolled Agent.

 Intermediate 5.0 CPE  
SAS 106: Audit Evidence

This course discusses the new definition of Audit Evidence as well as the use of Relevant Assertions to plan an audit designed to gather relevant evidence.
Credit available for CPA.

 3.0 CPE  
SAS 107: Audit Risk and Materiality in Conducting an Audit

This course reviews SAS No. 107, Audit Risk and Materiality in Conducting an Audit, which supersedes SAS 47 (AU Section 312), of the same title.
Credit available for CPA.

 Update 3.0 CPE  
SAS 108: Planning and Supervision

This course discusses how to adequately plan and supervise auditing assistants.
Credit available for CPA.

 Update 2.0 CPE  
SAS 109: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

This course covers SAS 109, which offers guidance on obtaining a sufficient understanding of the entity and its environment to assess the risk of material misstatement of the financial statements, and designing the nature, timing and extent of further audit procedures.
Credit available for CPA.

 Basic 3.0 CPE  
SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

This course examines SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, and its significant changes to existing auditing practice.
Credit available for CPA.

 Basic 2.0 CPE  
SAS 112: Implementation

This course summarizes SAS 112's major changes to previous auditing practice, provides a refresher on its basic requirements, and addresses some of the most common misconceptions and implementation issues that have arisen since its effective date.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE  
Strategies for Reducing the Self-Employment Tax (Third Edition)

This course will help you understand who is subject to the self-employment tax, and how to calculate it using the regular method and optional methods.
Credit available for CPA, Enrolled Agent.

 Intermediate 4.0 CPE  
Tax Accounting Methods (Second Edition)

Tax Accounting Methods (Second Edition) provides an overview of the basic rules and will help practitioners gain a full understanding of this tax accounting concept.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Accounting Periods (Second Edition)

This CPE course provides an overview of the basic rules for tax accounting periods and concepts.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
Tax Accounting: Inventories (Second Edition)

Tax Accounting: Inventories provides an overview of the basic rules regarding inventory concepts, including applicable provisions and current developments.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 2.0 CPE  
Tax Breaks for Energy Conservation for Individuals and Businesses

This course focuses on individual and business tax breaks for energy conservation that were brought about by the Energy Tax Incentives Act of 2005.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Tax Breaks for Going Green

This course describes tax breaks for going "green" for both individuals and businesses.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.

 Basic 2.0 CPE  
Tax Considerations in Starting and Terminating a Business (Second Edition)

The focus of this course is on the tax considerations in starting a business.
Credit available for CFPTM, CPA, Enrolled Agent.

 Overview 2.0 CPE  
Tax Credits: Business (Third Edition)

Tax Credits: Business provides you with an overview of the tax credits available to businesses, from sole proprietorships to large corporations. It reviews the basic requirements for claiming these credits, along with their interrelationships and limitations.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
Tax Credits: Personal (Third Edition)

Tax Credits: Personal is designed to provide participants with an overview of personal tax credits.
Credit available for CFPTM, CPA, Enrolled Agent.

 Basic 4.0 CPE  
Tax Increase Prevention and Reconciliation Act of 2005

This course reviews the Tax Increase Prevention and Reconciliation Act of 2005, which makes a number of important changes affecting many individuals, investors, and businesses.
Credit available for CFPTM, CPA, Enrolled Agent.

 Update 2.0 CPE  
Tax Law Changes for 2008

This course focuses on new tax rules for 2008 for individuals and businesses. It discusses their provisions, reviews the basic rules, and covers recent IRS guidance that helps flesh out how the new rules operate.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Tax Research NetWork 1: Introduction

In this introductory course you will be trained on unique time-saving features, innovative access tools, up-to-the-minute tax news, and CCH customization tools.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Tax Research NetWork 2: Browsing, Topical Index and Find by Citation

This course is the second course in the series of online courses teaching how to apply TRN for your tax research purposes. In this course we will be discussing the first three methods of researching in CCH TRN - Browsing, Topical Index and Find by Citation.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE  
Tax Research: Primary Sources of Federal Tax Law - Judicial Interpretations (Second Edition)

This course provides an introduction to judicial interpretations of federal tax law, and explains how judicial decisions can be used to help answer tax questions.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Research: Primary Sources of Federal Tax Law - The Internal Revenue Code and IRS Interpretations (Second Edition)

This course discusses two of the primary sources of federal tax law: statutory authority and administrative authority.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Research: Process (Second Edition)

Tax Research: Process (Second Edition) introduces practioners to tax research by providing an overview of the research process.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Research: Researching International Tax Law (Second Edition)

This course discusses the special challenges tax advisers face when researching foreign tax laws and how those challenges can be overcome.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Research: Secondary Sources of Federal Tax Law (Second Edition)

This course discusses what secondary sources are, what role they play in the tax research process, and how they are used. This course is one in a series of courses on tax research.
Credit available for CPA, Enrolled Agent.

 Basic 3.0 CPE  
Tax Strategies for Sideline Businesses

Tax Strategies for Sideline Businesses focuses on the tax implications of running a sideline business.
Credit available for CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.

 Basic 2.0 CPE  
Travel and Entertainment: Expenses and Deductions (2007-2008)

This course will guide you through the ins and outs of maximizing business deductions for travel and entertainment by providing detailed, clear explanations and practical examples of how the tax law is applied.
Credit available for CFPTM, CPA, Enrolled Agent.
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 Update 6.0 CPE  
 
 
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