Not sure what level course to take? Please see our course level descriptions.
All Tax and Accounting Courses:

Course Title	Level	Price
1040 Preparation and Planning 1: Fundamentals (2010 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 CPA, Enrolled Agent.	Basic	$48.00
1040 Preparation and Planning 2: Gross Income (2010 Edition) The second course in the 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 CPA, Enrolled Agent.	Basic	$64.00
1040 Preparation and Planning 3: Deductions (2010 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 CPA, Enrolled Agent.	Basic	$48.00
1040 Preparation and Planning 5: Acquisition and Disposition of Property (2010 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 CPA, Enrolled Agent.	Basic	$64.00
1040 Preparation and Planning 7: Special Tax Computations (2010 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 CPA, Enrolled Agent.	Intermediate	$48.00
1040 Preparation and Planning 8: Special Problems (2010 Edition) This course covers special problems encountered in Form 1040 Preparation, including the annual accounting period, methods of accounting, and the installment method of reporting income. It also reviews IRAs, SEPs, SIMPLE plans, and other qualified self-employment plans, as well as methods of collecting taxes and the nanny tax. Credit available for CPA, Enrolled Agent.	Intermediate	$64.00
1040 Preparation and Planning 9: Tax Practice (2010 Edition) This course reviews the rules for filing deadlines, extensions, amended returns, payment, and different methods of filing. It covers offers in compromise and audits, then reviews the appeals process, going to court, and recovering costs from the government. Credit available for CPA, Enrolled Agent.	Intermediate	$32.00
1040 Preparation and Planning Part 4: Tax Computations and Credits (2010 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 CPA, Enrolled Agent.	Basic	$60.00
1040 Preparation and Planning Part 6: Deductions for Business and Other Special Deduction Rules (2010 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 CPA, Enrolled Agent.	Basic	$75.00
1041 Preparation and Planning 1: Tax Fundamentals for Trusts and Estates (2010 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	$112.00
1041 Preparation and Planning 2: Income and Deductions (2010 Edition) The second course in this series provides step-by-step guidance for entering income and deductions on the fiduciary income tax return. Credit available for CFPTM, CPA, Enrolled Agent.	Basic	$64.00
1041 Preparation and Planning 3: Tax Computation and Completing the Return (2010 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	$32.00
1065 Preparation and Planning 1: Tax Fundamentals (2010 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	$64.00
1065 Preparation and Planning 2: Income and Deductions (2010 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	$48.00
1065 Preparation and Planning 3: Schedules and Completing the Return (2010 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	$75.00
1120 Preparation and Planning 1: Introduction to Form 1120 (2010 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 CPA, Enrolled Agent.	Basic	$32.00
1120 Preparation and Planning 2: Income (2010 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 Form 1120, and has been fully updated to reflect recent tax changes. Credit available for CPA, Enrolled Agent.	Basic	$48.00
1120 Preparation and Planning 3: Deductions (2010 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 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent.	Basic	$80.00
1120 Preparation and Planning 4: Tax and Payments (2010 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 2009 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes. Credit available for CPA, Enrolled Agent.	Basic	$32.00
1120S Preparation and Planning 1: Tax Fundamentals (2010 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	$80.00
1120S Preparation and Planning 2: Business Income, Deductions and Tax Payments (2010 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.	Basic	$80.00
1120S Preparation and Planning 3: Schedule K (2010 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	$48.00
706 Preparation and Planning Part 1: Tax Fundamentals (2009-2010 Edition) This course provides an introduction to the Form 706 and to review the general administrative issues involved in filing the return. Credit available for CFPTM, CPA, Enrolled Agent.	Basic	$48.00
706 Preparation and Planning Part 2: Property of the Decedent (2009-2010 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 CFPTM, CPA.	Intermediate	$75.00
706 Preparation and Planning Part 3: Debts of Decedent (2009-2010 Edition) Free Preview Available 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 CFPTM, CPA, Enrolled Agent.	Intermediate	$30.00
709 Preparation and Planning: Completing the Gift Tax Return (2009-2010 Edition) Free Preview Available This course provides an overview of how to successfully complete Form 709, the Federal Gift Tax Return. Credit available for CFPTM, CPA, Enrolled Agent.	Basic	$48.00
Accounting for Intangibles (Fourth Edition) Free Preview Available 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	$75.00
Accounting for Uncertain Tax Positions This course covers the rules for uncertain tax positions (UTPs) in FASB Codification Topic 740, Income Taxes. It details the requirements of the UTP rules and provides several examples of their application. Credit available for CPA.	Basic	$32.00
Agricultural Taxation: Deductions (Second Edition) Agricultural Taxation: Deductions (Second Edition) provides a detailed coverage of the types of expenses and other deductions income typically encountered by farming and ranching operations and how the deductions should be reported on Form 1040, Schedule F, and other schedules. Credit available for CPA, Enrolled Agent.	Basic	$64.00
Agricultural Taxation: Income (Second Edition) Agricultural Taxation: Income provides detailed coverage of the types of income typically encountered by farming and ranching operations and how to report the income on Form 1040 and accompanying schedules. Credit available for Enrolled Agent.	Basic	$48.00
Alternative Minimum Tax for Individuals (Fourth Edition) The focus of this course is on the alternative minimum tax for individuals. Credit available for CPA, Enrolled Agent.	Basic	$32.00
Alternative Minimum Tax: A Growing Problem (Second Edition) 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.	Intermediate	$32.00
Analytical Procedures This course covers analytical procedures, looking at SAS 56, Analytical Procedures, and the AICPA's Audit Guide, also titled Analytical Procedures. It also provides examples of the use of analytical procedures with substantive procedures. Credit available for CPA.	Overview	$48.00
Asset Protection and Risk Management Free Preview Available This course focuses on the tax aspects of asset protection and risk management for individuals and businesses. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$30.00
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	$45.00
Audit Risk Alert--2007/08 This course gives an overview of recent developments that are of interest to the auditing professional: auditing standards and developments for communications with those charged with governance, and for internal control audits of SEC issuers; accounting standards and developments for fair value measurement, postretirement plans, and income taxes; and discussion of the general objectives of the AICPA Clarity Project and International Convergence. Credit available for CPA, Enrolled Agent.	Overview	$30.00
Audit Sampling This course summarizes the professional requirements of SAS 111 and an overview of the guidance contained in the new Audit Guide. Credit available for CPA.	Overview	$32.00
Auditing Issues: Audit Documentation Free Preview Available 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	$36.00
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	$45.00
Bankruptcy Act of 2005 Free Preview Available 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	$45.00
Business-Related Tax Credits This course discusses business tax credits. It describes some of the perennial standards, as well as what is new. It also explains the tax-related requirements that businesses face with respect to health care coverage and describes which businesses are exempt from mandatory health care coverage. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Buying and Selling a Home This course focuses on the tax aspects of buying or selling a home. Credit available for CPA, Enrolled Agent.	Basic	$30.00
Cancellation of Indebtedness Income: Rules and Exclusions This course discusses the impact on the borrower of a cancellation of indebtedness (COI): when cancellation is taxable, when it is excludible, and what offsetting adjustments have to be made. The course also examines a provision enacted in 2009 that defers COI income realized from the forgiveness of certain business debt. Credit available for CPA, Enrolled Agent.	Update	$48.00
Capital Gains, Dividends and Income Brackets: Impact of the Reduced Tax Rates (Second Edition) Free Preview Available 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	$45.00
Choice of Business Entity (Second Edition) 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 CPA, Enrolled Agent.		$48.00
Circular 230: Staying Compliant (Second Edition) This course explores Circular 230, the IRS’s rules of practice. Credit available for CPA, Enrolled Agent.	Basic	$30.00
Compilation and Review Engagements Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements represents the most sweeping changes to the requirements for compilation and review of financial statements in the last thirty years. This course covers those new requirements for performing and reporting on compilations and reviews. Credit available for CPA.	Overview	$32.00
Compilation and Review: SSARS Nos. 10-14 Free Preview Available 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	$36.00
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	$45.00
Compliance Audits: SAS 117 SAS 117, Compliance Auditing, provides significant updates to the previous SAS 74, and establishes standards and provides guidance on performing and reporting on compliance audits. Credit available for CPA, Enrolled Agent.	Intermediate	$64.00
Comprehensive Audit Risk Alert 2008 This course summarizes selected issues covered in the AICPA's Comprehensive Audit Risk Alert 2008 (the Alert), which is intended to give auditors an overview of recent economic, industry, technical, regulatory and professional developments that may affect their audits or other engagements. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Divorce and Taxes: Child-Related Issues (Second Edition) 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	$36.00
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.	Overview	$45.00
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.	Overview	$60.00
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.	Overview	$45.00
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	$30.00
Education Tax Incentives: Opportunities and Strategies (Fifth Edition) This course explains the 11 major tax incentives available for higher education. Changes implemented by the American Recovery and Reinvestment Act of 2009 are covered. Credit available for CPA, Enrolled Agent.	Basic	$32.00
Emerging Auditing Issues This course summarizes and provides commentary on several emerging issues that can be expected to have significant impact on accounting and auditing practice in the near future. Credit available for CPA.	Overview	$32.00
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.	Overview	$45.00
Estate and Gift Tax Planning Today This course focuses on estate and gift tax planning in these uncertain times. Some tax rules have changed for 2009, and the entire estate and gift tax landscape may change in the near future. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$32.00
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	$45.00
FAS 123R: Applications (Second Edition) This course illustrates how FASB 123R is being applied to share-based payments. It reviews the fine points of the Standard and guides participants through major issues facing organizations as they comply with its requirements. Credit available for CPA.	Intermediate	$64.00
FAS 123R: Features of Share-Based Payments (Second Edition) 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.	Overview	$64.00
FAS 140: Accounting for Sales, Transfers, and Servicing of Financial Assets and Extinguishments of Liabilities Free Preview Available 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.	Overview	$24.00
FAS 160, Noncontrolling Interests in Consolidated Financial Statements Free Preview Available This course examines FAS 160, which improves the accounting for and reporting of noncontrolling interests in consolidated financial statements. It aligns the reporting of noncontrolling interests with the requirements of IAS 27 and eliminates the inconsistencies in practice as to how to report noncontrolling interests in financial statements. Credit available for CPA.	Update	$30.00
FAS 161: Disclosures about Derivative Instruments and Hedging Activities (an amendment of FASB Statement No. 133) This CPE course distills the recently revised authoritative literature on the disclosure requirements for derivative instruments and hedging activities into a digestible source that is designed to assist accounting practitioners in putting these principles into practice. Credit available for CPA.	Overview	$32.00
FAS 162, The Hierarchy of Generally Accepted Accounting Principles This course distills the recently revised authoritative literature regarding how to identify the sources of accounting principles and the framework for selecting those principles required to adequately prepare the financial statements of nongovernmental entities that are presented in conformity with U.S. GAAP. Credit available for CPA.	Basic	$16.00
FAS 163: Accounting for Financial Guarantee Insurance Contracts (an interpretation of FASB Statement No. 60) This course distills the recently revised authoritative literature regarding the appropriate method of accounting for financial guarantee insurance contracts and the required disclosures. Credit available for CPA, Enrolled Agent.	Basic	$32.00
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	$15.00
FASB No. 141R: Business Combinations Free Preview Available 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	$30.00
FASB No. 151: Inventory Costs Free Preview Available 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	$30.00
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	$30.00
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	$36.00
Fiduciary Accounting Free Preview Available This course provides a detailed explanation of performing accounting for estates and trusts. Credit available for CPA.	Basic	$24.00
Financial Accounting Issues This course reviews several important financial accounting issues by examining specific EITFs and FSPs that have been issued in the past two years. It also provides tables that detail all of the most recent EITF and FSP issues. Credit available for CPA.	Basic	$80.00
Financial Instruments: GAAP Level A (Second Edition) Free Preview Available 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	$45.00
Fraud Detection: Understanding and Applying SAS 99 Free Preview Available This course provides a detailed overview of a major new auditing standard, SAS No. 99. Credit available for CPA.	Overview	$60.00
Funding a Grandchild's College Education There are several ways for grandparents to help finance their grandchildren’s college expenses, with markedly different financial consequences for the parties involved. This course discusses these alternatives and consequences, and also explains the Medicaid implications for the grandparents and the impact of these choices on a grandchild's eligibility for needs-based financial aid. Credit available for CFPTM, Enrolled Agent.	Overview	$32.00
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	$15.00
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	$30.00
Home Office: Expenses and Deductions (2009 Edition) This course will guide you through the ins and outs of maximizing business deductions for home offices. Credit available for CPA, Enrolled Agent.	Intermediate	$96.00
Home Sales and Foreclosures: Tax Breaks and Alternatives This course deals with tax incentives for selling a home, other ways to use homes to generate cash or income without selling, and relief for those who lose their homes. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses. Credit available for CPA, Enrolled Agent.	Update	$32.00
IFRS and Other Major Changes Coming to GAAP This course reviews several recent developments in financial accounting and reporting with a focus on the convergence with international accounting standards. It also covers principles-based accounting, the move to fair value accounting, FASB's GAAP codification project, and Big GAAP-Little GAAP. Credit available for CPA.	Overview	$45.00
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	$45.00
IRS Tax Enforcement: Crackdown on Abuse Free Preview Available 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 CPA, Enrolled Agent.	Update	$24.00
Innocent Spouse Tax Issues This course addresses recent developments that have helped expand and revise the rules for innocent spouse relief. Credit available for CPA, Enrolled Agent.	Basic	$32.00
International Convergence The course will familiarize readers with the international convergence process and provide an overview of its potential effects on existing accounting and auditing practice in the U.S. Credit available for CPA.	Overview	FREE
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	$32.00
Itemized Deductions: What Is and Is Not Deductible (Third Edition) This CPE course provides a detailed explanation of the six types of itemized deductions that individual taxpayers may use. Credit available for CPA, Enrolled Agent.	Basic	$48.00
Kess on the 2004 Tax Legislation: Insights and Strategies Free Preview Available 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 CPA, Enrolled Agent, Personal Financial Specialist.	Update	$90.00
Kiddie Tax: New Provisions Change Tax Planning This course provides a detailed explanation of the tax on unearned income of the taxpayer’s children, often referred to as the so-called "kiddie tax." Credit available for CPA, Enrolled Agent.	Basic	$30.00
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	$48.00
Latest Developments on the Accounting Front (2009-2010) This course reviews several important issues regarding financial accounting developments that have recently occurred or are expected to occur within the next couple of years. Credit available for CPA.	Basic	$64.00
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	$45.00
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	$45.00
Mortgage Workouts and Foreclosures: Tax Alternatives and Consequences This course looks at the most common mortgage workout and foreclosure scenarios and explains their tax consequences to the homeowner, as well as alternative strategies to minimize taxpayer’s tax liability. Credit available for CFPTM, CPA, Enrolled Agent.	Intermediate	$45.00
Obama Administration's Proposal to Reform the U.S. Financial Regulatory System This course reviews the sweeping regulatory reform of the U.S. financial and securities markets proposed by the Obama Administration to Congress Credit available for CPA, Enrolled Agent.	Basic	$48.00
Passive Activity Loss Limitations Free Preview Available This course provides an overview of the passive activity loss rules. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$45.00
Peer Review and Quality Control: Upcoming Changes This course gives an overview of the changes to the peer review process, the effects of these changes to the peer review process and quality control standards on a firm's system, and implications of these changes for quality control documents. Credit available for CPA, Enrolled Agent.	Basic	$30.00
Penalty Exposure for Estate Planners that are Return Preparers This course discusses recent statutory changes to Code Sec. 6694 (Understatement of Taxpayer's Liability By Tax Return Preparer) and the newly released final regulations. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$32.00
Planning for Clients with Alzheimer's This course provides a background on Alzheimer's Disease and explores ways that both estate planning and document drafting can be modified to meet the special challenges that result from a client having this condition. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$32.00
Planning for Families Having a Special Needs Child This course written by Sebastian V. Grassi, Jr., J.D. (www.probateandtrusts.com) provides the reference tools necessary in preparing an estate plan for families of children with special needs. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$32.00
Preparer Restrictions and Other New Taxpayer Privacy Issues This course discusses the variety of new confidentiality, disclosure, and practice obligations of tax return preparers. Credit available for CFPTM, CPA, Enrolled Agent.	Update	$32.00
Quality Control Issues in an Audit and Accounting Practice This course provides a summary of key provisions of SQCS 7 and commentary on selected "hot button" issues in quality control, based on the six elements of quality control as set forth in SQCS 7. It offers practical, implementation-oriented guidance for addressing those issues. Credit available for CPA.	Intermediate	$48.00
Rebuilding Retirement Savings: Tax Strategies This course explores some of the tax planning techniques that can help individuals rebuild their retirement portfolios following the recent economic downturn. Special attention is given to the features and key tax saving benefits of different retirement vehicles, as well as certain tax minimization and savings strategies to help rebuild and maximize the value of individual retirement accounts (IRAs). The role of Social Security and pension plans in planning for retirement is also discussed. Credit available for CFPTM, CPA.	Intermediate	$48.00
Recent Auditing Standards: SAS 113-114 This course provides an overview of two recent auditing standards, SAS 113 and 114. Credit available for CPA.	Basic	$16.00
Recent Tax Developments (January - February 2010) This CPE Course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments. Credit available for CPA, Enrolled Agent.	Update	$32.00
Recent Tax Developments (July-August 2009) This course focuses on recent tax developments that will affect both individuals and businesses. It also covers how to help clients who were victims of the Madoff Ponzi scheme or other recent similar financial schemes. It includes all of the IRS guidance that has followed enactment of the new law and looks at key provisions, developments, and potential changes on the horizon. Credit available for CPA, Enrolled Agent.	Update	$32.00
Recent Tax Developments (March - April 2010) This CPE Course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments. Credit available for CPA, Enrolled Agent.	Update	$32.00
Recent Tax Developments (November-December 2009) This CPE Course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments. This series reviews what is happening or is about to happen on the tax scene and highlights planning tips and techniques to help you in your practice. Credit available for CPA, Enrolled Agent.	Update	$32.00
Retirement Plans and Traditional IRAs: Rollovers of Taxpayer Investment This course reviews the detailed rules and possible consequences of rollovers from traditional IRAs and qualified plans to other such plans and IRAs. Credit available for CFPTM, CPA, Enrolled Agent.	Overview	$24.00
Retirement Savings for Small Businesses This course explores the various retirement plan options available for employers, with particular emphasis on the options specific to smaller companies. Credit available for CFPTM, CPA, Enrolled Agent.	Intermediate	$48.00
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	$24.00
Revised Form 990: New Compliance Challenges This course examines the content of the revised Form 990 and its instructions, as well as the disclosure requirements for the new form and other forms filed by exempt organizations. Credit available for CPA, Enrolled Agent.	Intermediate	$45.00
Roadmap for Designing FLP/FLLC Plans This course discusses recent court cases that may provide a roadmap to assist practitioners as they help clients accomplish legitimate planning objectives using traditional limited partnership and LLC vehicles. Credit available for CPA, Enrolled Agent.	Intermediate	$16.00
Roth Versus Traditional IRAs This course describes the variables that may affect the choice between a traditional IRA and a Roth IRA, and explains the factors that should be considered when determining whether to convert a traditional IRA to a Roth IRA. Credit available for CFPTM, CPA, Enrolled Agent.	Intermediate	$32.00
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.		$36.00
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	$36.00
SAS 108: Planning and Supervision This course discusses how to adequately plan and supervise auditing assistants. Credit available for CPA.	Overview	$24.00
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.	Overview	$36.00
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.	Update	$30.00
SAS 115, Communicating Internal Control Related Matters Identified in an Audit This course is designed to help audit practitioners understand the new requirements of SAS 115 and implement them in conducting audits. Credit available for CPA.	Intermediate	$48.00
Sales and Use Tax: Understanding and Measuring Sales Tax (Second Edition) This course reviews basic concept of sales tax, how it is measuered and how it is applied to businesses. Credit available for CPA, Enrolled Agent.	Basic	$32.00
Same-Sex Marriage/Domestic Partner Tax Issues This course addresses tax issues of increasing concern arising out of the growing recognition of domestic partners and same-sex couples under state laws. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Service Organizations This is an overview that summarizes and provides commentary on the key provisions of the AICPA Audit Guide, Service Organizations. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Special Considerations Exposure Drafts This course is designed to familiarize audit practitioners with proposed new standards contained in the exposure drafts for Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, and Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement. Credit available for CPA.	Overview	$32.00
Subsequent Events (FASB ASC Topic 855) In May of 2009, FASB issued FASB No. 165 (now codified as part of ASC Topic 855), Subsequent Events, in order to bring U.S. GAAP more in line with international standards and in particular, IAS 10, Events after the Reporting Period. This course distills the requirements of ASC Topic 855 into a concise analysis that is designed to assist accounting practitioners in putting these principles into practice. Credit available for CPA.	Overview	$16.00
Tax Accounting Methods (Third Edition) Tax Accounting Methods (Third Edition) reviews the tax law that governs accounting methods, and the affect of changing accounting methods on taxpayers. Credit available for CPA, Enrolled Agent.	Basic	$48.00
Tax Accounting Periods (Third Edition) This CPE course provides an overview of the basic rules for tax accounting periods and concepts. Credit available for CPA, Enrolled Agent.	Basic	$32.00
Tax Breaks for Going Green (Second Edition) This course describes tax breaks available for going "green" for both individuals and businesses. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Tax Considerations in Closing a Business The focus of this course is the tax considerations in closing a business. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses. Credit available for CPA, Enrolled Agent.	Update	$32.00
Tax Increase Prevention and Reconciliation Act of 2005 Free Preview Available 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 CPA, Enrolled Agent.	Update	$24.00
Tax Issues For Owners of Commercial Property This course discusses tax rules for owners of commercial property, which covers realty held in a business context—residential and commercial. It will cover rules that apply to owners, as landlords during their period of ownership. It will also discuss tax rules that apply to sales, exchanges, and foreclosures of commercial property. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Tax Penalties: A Developing Danger (Second Edition) This course explores the recent changes to the Code Sec. 6694 preparer penalty standards, with particular emphasis on the first tier penalty under Code Sec. 6694(a). Credit available for CPA, Enrolled Agent.	Basic	$32.00
Tax Relief and Incentives for Businesses This course explores the businesses tax incentives in the American Recovery and Reinvestment Act of 2009 (2009 Recovery Act) and pending tax legislation. Credit available for CPA, Enrolled Agent.	Update	FREE
Tax Relief and Incentives for Individuals This course covers the individual tax incentives included in the American Recovery and Reinvestment Act of 2009 (2009 Recovery Act) which was passed to help jump start the U.S. economy. It also discusses the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Michelle’s Law, and the Cars Act, all of which provide additional relief to individuals. Credit available for CPA, Enrolled Agent.	Update	$32.00
Tax Research: Primary Sources of Federal Tax Law - Judicial Interpretations (Fourth 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	$48.00
Tax Sheltered Annuity Rules This course explains the final regulations under Internal Revenue Code Sec. 403(b) and how expert planning can maximize retirement savings offered by these plans. Credit available for CFPTM, CPA, Enrolled Agent, Personal Financial Specialist.	Overview	$48.00
Tax Strategies for Employees and Business Owners in a Tough Economy This course focuses on the tax breaks and other rules that affect employees who are laid off or are in fear of being laid off. It also focuses on business owners who go out of business. Credit available for CPA, Enrolled Agent.	Overview	$32.00
Tax Treatment and Strategies for Windfalls This course discusses the tax results of receiving a windfall. It also covers the effect of a windfall on estimated taxes, and tax planning that may reduce the tax impact from a windfall. Credit available for CPA, Enrolled Agent.		$32.00
The Risk Assessment Standards: A Comprehensive Review This course summarizes eight new Statements of Auditing Standards (SASs 104 through 111) and their requirements, explores some of the emerging implementation issues, and offers some practical directions and tools. Credit available for CPA, Enrolled Agent.	Basic	$60.00
Understanding Sources of Federal Tax Authority This course examines key IRS documents and their application to tax compliance and controversy resolution. It also reviews the fundamental authorities in the federal tax system which directly influence the content and scope of IRS organizational structure and IRS positions. Credit available for CPA, Enrolled Agent.	Intermediate	$128.00
Working with Tax Losses This course explores special rules related to net operating losses (NOLs), losses from taxpayers’ passive participation in a trade or business, sales of stock, theft, abandonment and wagering. It also covers special rules for reporting loss deductions related to exchanges or involuntary conversions of property used in a trade or business. Credit available for CPA, Enrolled Agent.	Overview	$48.00