$99.00 each Add to cart

A Basic Ethics Guidebook for Colorado CPAs

  • Credits: 4
  • Format: Self-Study Video
  • Field of Study: Ethics
  • Author/Speaker: Allison McLeod

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General Understanding of Ethics
Course ID:AM-121.22-SV
Published Date:April 2022
COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules governing CPA practice and responsibilities. It concludes with
a section on how a CPA can put his or her ethics into action

Learning Objectives:

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

  • To educate licensees in the ethics of professional accounting as CPAs.
  • To convey the intent of the AICPA Code of Professional Conduct and Colorado Rules and Regulations in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
  • To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
  • To review and discuss the AICPA Code of Professional Conduct and the Colorado Rules and Regulations and their implications for persons in a variety of practices, including:
    • CPAs in client practice of public accountancy who perform attest and non-attest services.
    • CPAs employed in the industry who provide internal accounting and auditing services.
    • CPAs are employed in education or government accounting or auditing.

This course discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy,
the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them. Specific rules reviewed include the following:

  • Organization and duties of the Board
  • State Board of Accountancy Website (overview)
  • Certified Public Accountant Designation
  • Proper use - Holding Out
  • Types of Certificates
  • Status and maintenance of Certificates
  • Licensure – Examination, and certification
  • Continuing professional education
  • Disclosures
  • Names
  • Mobility/Practice Privilege and reciprocity
  • Peer Review
Professional Conduct
  • Unlawful Acts
  • Accountant/Client Privilege
  • Grounds for disciplinary Action
  • Client Records
Firm Registration
  • Firm Names
  • Peer Review
  • Disclosures

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

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


$49.00 each Add to cart

Ethics for California CPAs

  • Credits: 2
  • Format: OnDemand® Webinar
  • Field of Study: Regulatory Ethics
  • Author/Speaker: Allison McLeod

*Content Preview
Available Formats:
Advanced Preparation:None
Experience Level:Basic 
Program Prerequisites:General Understanding of Ethics
Course ID:6233-CE-0735 | AM-119.22-OD
Published Date:April 2022
COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the
California Regulations, Administrative Rules, and Code of Professional Conduct.  These sources govern the practice and responsibilities of California CPAs. It concludes with a section on how a CPA can put his or her ethics
into action

Learning Objectives:

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

  • To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  • To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of a job or client.
  • To analyze and apply the AICPA Code of Professional Conduct and California law that pertains to CPAs licensed to practice in the state of California. Students will become familiar with the California Statutes, Administrative Rules,                             and Code of Professional Conduct, the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies about them. 
  • To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
  • Apply lessons learned from misconduct which is the subject of  historic and recent disciplinary actions taken by the Board
  • To review and discuss the rules and their implications for persons in a variety of practices, including:
    • CPAs who provide assurance, attest, or compilation services.
    • CPAs who provide tax services. 

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

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

CTEC
$19.00 each Add to cart

Excel Dexterity: Table Feature

  • Credits: 2
  • Format: Self-Study Video
  • Field of Study: Computer Software and Apps
  • Author/Speaker: David Ringstrom
Course ID:Advanced Preparation:Experience Level:
DR-604.22NoneOverview
Published Date:Program Prerequisites:Other Course Formats:
© June 2020Basic Understanding of TechnologyN/A
COURSE DESCRIPTION

In this extensive presentation Excel expert David Ringstrom, CPA explores the Table feature. This feature offers a dazzling number of automation and data integrity opportunities. Start saving time immediately with pivot tables
and formulas that automatically accommodate expanding lists of data. Sift through lists of data with ease, and eliminate the risk of forgetting to copy formulas both up and down a given column.

David demonstrates every technique at least twice: first, on a PowerPoint slide with numbered steps, and second, in Excel 2016. He draws to your attention any differences in Excel 2013, 2010, or 2007 during the presentation as
well as in his detailed handouts. David also provides an Excel workbook that includes most of the examples he uses during the webcast.

Topics include:
  • Simplifying formula writing by way of table and field names eliminates the need to activate other worksheets.
  • Learning how the Table feature empowers you to improve the integrity of Excel spreadsheets.
  • Using the SUMIF function to summarize data based on a single criterion.
  • Managing cumbersome lists of data using the Table feature.
  • Creating an in-cell list by way of Excel’s Data Validation feature, and then automating the addition of new items with a table.
  • Minimizing a data integrity risk within pivot tables by way of Excel’s Table feature.
  • Improving the integrity of pivot tables by utilizing the Table feature in Excel.
  • Improving the integrity of spreadsheets with Excel’s VLOOKUP function.
  • Applying different filter settings with just a couple of mouse clicks using the Custom Views feature.
  • Applying different filter settings with just a couple of mouse clicks using the Custom Views feature.
  • Determining whether formulas within tables use cell references or field names.
  • Avoiding the need to write repetitive formulas using Excel’s Data Table feature.

Learning Objectives:

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

  • Recall the arguments used within Excel's VLOOKUP function.
  • Identify which versions of Excel permit using slicers with both tables and pivot tables.
  • Identify the feature that makes charts expand automatically as you add additional data to the source range.

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

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
NASBA


       
$99.00 each Add to cart

Individual Tax (The Basics)

  • Credits: 5
  • Format: OnDemand® Webinar
  • Field of Study: Federal Tax Update
  • Author/Speaker: Mary Jane Hourani
*Content Preview
Available Formats: 
 
 
 
 
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understanding Taxes
Course ID:EWTFM-U-01876-22-O | 6233-CE-0593
Published Date:© June 2021

COURSE DESCRIPTION

This course is designed for practitioners in their first through fifth years of practice. This course provides a critical discussion of tax preparation with a theoretical and practical study of Form 1040 and certain accompanying schedules. 

Some topics are discussed more in-depth to clarify issues related to those selected topics. This course will also familiarize practitioners with Ethical dilemmas, with careful consideration of EITC Due Diligence.

    Learning Objectives:

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

    • Determine Preparer Rules and Responsibilities
    • Be familiar with tax-specific terminology.
    • Establish a taxpayer’s filing requirements and status.
    • Determine who is eligible to be claimed as a dependent.
    • Recognize and report different types of income and adjustments to income.
    • Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
    • Compare itemized deductions and the standard deduction.
    • Describe several nonrefundable and refundable income tax credits.
    • Determine documents required for EITC Due Diligence.
    • Understand Confidentiality, Privacy, and Disclosure Policies.

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

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

    International Tax Treaties

    • Credits: 2
    • Format: OnDemand® Webinar
    • Field of Study: Federal Tax Law
    • Author/Speaker: Allison McLeod
    *Content Preview
    Available Formats: 
     
     
     
    Advanced Preparation:None
    Experience Level:Overview
    Program Prerequisites:General Understanding of International Tax
    Course ID:EWTFM-T-01878-22-O | 6233-CE-0595
    Published Date:© April 2021

    COURSE DESCRIPTION

    Copy and paste the course description here… using (cntrl + shift + v)

    Topics include:
    • bulleted item goes here
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    Learning Objectives:

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

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

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

    Mind Games We Play

    • Credits: 1
    • Format: Self-Study Video
    • Field of Study: Personal Development
    • Author/Speaker: Frank Castillo

    *Content Preview
    Available Formats:
    Advanced Preparation:None
    Experience Level:Basic
    Program Prerequisites:NONE
    Course ID:FC-110.22-SV
    Published Date:March 2022
    COURSE DESCRIPTION

    Have you ever paused and thought “am I the only one thinking this”?  Rejoice! You’re not alone…… many of us struggle, work, and think in the same fashion.  During this 1-hour on-demand webinar we’ll cover work habits, workarounds,
    and other mental gymnastics that we engage in and discuss productive ways to reorganize our approach to work.

    Learning Objectives:

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

    1. Identify key factors
      which hinder work productivity.
    2. Recall the
      negative impact of sustained overtime.

    3. Identify time-saving tips individuals can use at work to improve efficiency.

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

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


    $39.00 each Add to cart

    Understanding the SECURE Act

    • Credits: 2
    • Format: OnDemand® Webinar
    • Field of Study: Federal Tax Update
    • Author/Speaker: Art Werner 
    *Content Preview
    Available Formats: 
     
     
     
    Advanced Preparation:None
    Experience Level:Overview
    Program Prerequisites:General Understanding of Taxation
    Course ID:EWTFM-U-01911-22-O | 6233-CE-0622
    Published Date:© Feb 2020

    COURSE DESCRIPTION

    The SECURE Act (Setting Every Community Up for Retirement Enhancement) is a law passed by Congress in late Dec 2019.

    Topics include:
    • Deals with Retirement Plans Changes
    • Changes to the Affordable Care Act
    • Changes to 529 Plans
    • As well as extender legislation

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

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
      NASBA
      IRS
      CTEC

      Course ID:Advanced Preparation:Experience Level:
      EWTFM-U-01711-21-O | 6233-CE-0435NoneOverview
      Published Date:Program Prerequisites:Other Course Formats:
      © Feb 2020General Understanding of TaxationVideo | Audio | Live Webinar
      COURSE DESCRIPTION

      The SECURE Act (Setting Every Community Up for Retirement Enhancement) is a law passed by Congress in late Dec 2019.

      Topics include:
      • Deals with Retirement Plans Changes
      • Changes to the Affordable Care Act
      • Changes to 529 Plans
      • As well as extender legislation

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Tax Return Preparers (TRPs)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
      NASBA
      IRS
      CTEC
             
      $99.00 each Add to cart

      10/05 AM 10-2 | Form 1041 Everything You Never Wanted to Know

      • Credits: 4
      • Format: Scheduled Webinar
      • Field of Study: Federal Tax Law
      • Author/Speaker: Art Werner
      *Content Preview
      Available Formats:
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Taxation
      Course ID:EWTFM-T-01874-22-O | 6233-CE-0590 | WR-352.22-LW
      Published Date: Oct 2020
      COURSE DESCRIPTION

      Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
      well as the basics of fiduciary income tax compliance

      Topics include:
      • Introduction Definitions
      • The Basics of Compliance
      • Subchapter J of the internal revenue code
      • Compliance
      • Advanced Issues

      Learning Objectives:

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

      • Define Estate for state purposes
      • Define Estate for Federal Purposes
      • Define Probate
      • Define Executor
      • Define Trusts
      • State when to file form 1040
      • State the tax considerations in trusts
      • Identify the 1041 Tax rate schedule
      • Identify the benefits of an 645 Election
      • State the charitable issues
      • Determine the Mechanical calculation of DNI

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

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

      $49.00 each Add to cart

      10/05 PM 2-4 | Tax Implications of Cryptocurrency

      • Credits: 2
      • Format: Scheduled Webinar
      • Field of Study: Federal Tax Law
      • Author/Speaker: Allison McLeod
      *Content Preview
      Available Formats: 
       
       
       
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Taxation
      Course ID:EWTFM-T-01892-22-O | 6233-CE-0608 | AM-104.22-OD
      Published Date: April 2021

      COURSE DESCRIPTION

      This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
      uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

      Topics include:
      • Blockchain basics.
      • Classification of cryptocurrency.
      • IRS Notice 2014-12.
      • Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
      • Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
      • Traps for the unwary.

      Learning Objectives:

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

      • Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
      • Determine whether a cryptocurrency transaction creates a taxable event.
      • Be able to identify the IRS forms needed to report cryptocurrency transactions.
      • Develop a working knowledge of possible reports due to other regulatory agencies.
      • Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the traders tax liability.
      • Become knowledgeable of current enforcement actions employed by the IRS.

      Who Should Attend:
      • All Certified Public Accountants (CPAs)
      • Enrolled Agents (EAs)
      • Tax Return Preparers (TRPs)
      • This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
        that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
      NASBA
      IRS
      CTEC
      $49.00 each Add to cart

      10/05 PM 4-6 | Circular 230 The Ethical Guide

      • Credits: 2
      •  
      • Format: Scheduled Webinar
      • Field of Study: Federal Tax Ethics
      • Author/Speaker: Shelli Huston / Art Werner
      *Content Preview
      Available Formats: 
       
       
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Ethics
      Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
      Published Date: June 2020
      COURSE DESCRIPTION

      This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
      issues are discussed. A final examination covering the course material is administered.

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

        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
        NASBA
        IRS
        CTEC
        $49.00 each Add to cart

        10/05 PM 6-8 | The New Form 7203 and How to calculate Shareholder Basis

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

        *Content Preview
        Available Formats:
        Advanced Preparation:None
        Experience Level:Overview
        Program Prerequisites:Basic Understanding of Taxation
        Course ID:EWTFM-T-01913-22-O | 6233-CE-0681
        Published Date: Jan 2022

        COURSE DESCRIPTION

        Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, is required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
        outside basis as well as debt basis so as to compute any loss limitations under I.R.C. 461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will
        be strategies of how to reconstruct shareholder basis when it has not been done in the past.

        Topics include:
        • At-Risk Limitations
        • Passive Activity Limitations
        • Stock and Debt Basis Limitations
        • Completing Form 7203
        • Reconstructing Basis
        • Court Cases

        Learning Objectives:

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

        • Delineate Form 7203
        • Determine how to complete Form 7203
        • Outline strategies to reconstruct Shareholder Basis
        • Explain loss limitations of 461
        • Compare at-risk rules and limitations

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

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

        $49.00 each Add to cart

        10/05 PM 8-10 | Reasonable Compensation

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

        *Content Preview
        Available Formats: 
         
         
         
        Advanced Preparation:None
        Experience Level:Overview
        Program Prerequisites:General Understanding Taxation
        Course ID:EWTFM-T-01888-22-O | 6233-CE-0601
        Published Date:August 2021

        COURSE DESCRIPTION

        This seminar will focus on attributes of Officer Reasonable Compensation requirements in S & C Corporations. Focusing on court cases as an authority in determining what reasonable compensation should be, who is required to receive
        it, as well as other facts & circumstances to advise taxpayers accordingly. This seminar will also look at strategies practitioners may use when representing taxpayers before the Internal Revenue Service to defend the Officer's
        Reasonable Compensation amount taken in any given year.

          Course Objectives:

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

          • Define what Reasonable Compensation is and who is required to receive it.
          • Associate Accountable Plan requirements to Reasonable Compensation.
          • Understand criteria set forth by the courts.
          • Review methods used by the IRS when auditing Reasonable Compensation.
          • Analyze approaches used in defending the amount of Reasonable Compensation.

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

          Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
          NASBA
          IRS
          CTEC
          $49.00 each Add to cart

          10/06 AM 11-1 | The Tax Aspects of Cryptocurrency

          • Credits: 2
          • Format: Scheduled Webinar
          • Field of Study: Federal Tax Law
          • Author/Speaker: Art Werner

          *Content Preview
          Available Formats: 
           
           
           
          Advanced Preparation:None
          Experience Level:Overview
          Program Prerequisites:General Understanding of Taxation
          Course ID:EWTFM-T-01909-22-O | 6233-CE-0618 | WR-372.22-OD
          Published Date: August 2021
          COURSE DESCRIPTION

          Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

          Topics include:
          • Introduction to cryptocurrency
          • Understanding the term blockchain
          • Various types of cryptocurrency
          • Why cryptocurrency is popular
          • Investment attributes of cryptocurrency
          • Tax aspects of cryptocurrency
          • Position of the Internal Revenue Service
          • Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
          • Understanding Notice 2014-21 FAQs
          • Compliance issues
          • Charitable issues
          • Internal Revenue Service enforcement

          Learning Objectives:

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

          • To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.

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

          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
          NASBA
          IRS
          CTEC
          $49.00 each Add to cart

          10/06 AM 9-11 | The ABCs of Advisory Services

          • Credits: 2
          • Format: Scheduled Webinar
          • Field of Study: Federal Tax Law
          • Author/Speaker: Art Werner

          *Content Preview
          Available Formats:
          Advanced Preparation:None
          Experience Level:Intermediate
          Program Prerequisites:General Understanding
          Course ID:EWTFM-T-01899-22-O | 6233-CE-0615
          Published Date:November 2021


          COURSE DESCRIPTION

          Over the next decade, the area of ?Advisory Services? has the greatest potential for growth in your practice.  Complexities within your clients? financial, estate, and asset protection plans coupled with the ever-changing
          Internal Revenue Code has created an opportunity for the CPA, the EA, and other advisors to expand their client offerings. This course provides the practitioner with the framework for practice expansion as well as an understanding
          of a variety of necessary issues and techniques.

          Topics include:
          • Understanding the concept of ?Integrated Planning? (financial, estate, asset protection, and tax planning)
          • Changes in the landscape of a tax practitioner?s practice
          • The bridging of services
          • Getting started ? Where do your clients fail?
          • Understanding the primary planning issues for all clients
          • Estate and Gift issues
          • Traps, pitfalls, and tips in planning
          • Practical steps in establishing a tax advisory and wealth management services practice
          • Domicile issues

          Learning Objectives:

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

          • To provide an understanding of issues and techniques in all areas of planning that will allow the practitioner to expand their tax advisory and wealth management services practice

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

          Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
          NASBA
          IRS
          CTEC

          $49.00 each Add to cart

          10/06 PM 2-4 | The Essentials of Fringe Benefits Planning

          • Credits: 2
          • Format: Scheduled Webinar
          • Field of Study: Federal Tax Law
          • Author/Speaker: Art Werner

          *Content Preview
          Available Formats: 
           
           
           
           
          Advanced Preparation:None
          Experience Level:Overview
          Program Prerequisites:General Understanding Taxation
          Course ID:EWTFM-T-01903-22-O | 6233-CE-0617 | WR-366.22-LW
          Published Date: September 2021
          COURSE DESCRIPTION

          Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your clients business and personal needs. There are a variety of tools and techniques
          to meet a clients fringe benefit planning objectives. 

          This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including
          ERISA reporting and disclosure requirements.

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

          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
          NASBA
          IRS
          CTEC
          $49.00 each Add to cart

          10/06 PM 5-7 | Schedule K-1 What is it and What do I do with it?

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

          *Content Preview
          Available Formats: 
           
           
           
          Advanced Preparation:None
          Experience Level:Overview
          Program Prerequisites:General Understanding of Taxation
          Course ID:EWTFM-T-01889-22-O | 6233-CE-0604 | MJH-428.22-LW
          Published Date:March 2022
          COURSE DESCRIPTION

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

            Learning Objectives:

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

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

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

            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
            NASBA
            IRS
            CTEC
            $49.00 each Add to cart

            10/06 PM 7-9 | Navigating the New Schedules K-2 and K-3

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

            *Content Preview
            Available Formats: 
             
             
             
             
            Advanced Preparation:None
            Experience Level:Basic
            Program Prerequisites:General Understanding of Taxes
            Course ID:EWTFM-T-01941-22-O | 6233-CE-0704 | MJH-430.22-LW
            Published Date:Mar 2022
            COURSE DESCRIPTION

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

            Learning Objectives:

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

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

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

            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
            NASBA
            IRS
            CTEC
            $74.00 each Add to cart

            10/07 AM 10-1 | ASU 2016-14 Presentation of Financial Statements for Not for Profit Entities

            • Credits: 3
            •  
            • Format: Scheduled Webinar
            • Field of Study: Accounting | Auditing
            • Author/Speaker: Michael Morgan
            *Content Preview
            Available Formats: 
             
             
             
            Advanced Preparation:None
            Experience Level:Overview
            Program Prerequisites:General Understanding of Accountancy
            Course ID:MM-331.22-LW
            Published Date: April 2020
            COURSE DESCRIPTION

            This course is designed to help Understand the purpose of ASU 2016-14, describe the history and changes that brought forth the publication of ASU 2016-14, and understand the effective date of ASU 2016-14. ASU 2016-14 was issued as
            a result of FASB 117 and follows prior work set forth by FASB 117. Lets back up before FASB 117 the only guidance for NFPs was a mish-mash of several AICPA audit guides. Which caused Major differences in NFP financial reporting,
            lack of comparability, the difficulty for creditors, donors, and users to fully understand NFP. This led to the creation of FASB 117.

            Wait, we're talking about ASU 2016-14. Yes, there is a history as to why we are at ASU 2016-14, but to fully understand it we have to look at the history, what has changed and where we are now. this course will provide some needed
            background for the folks, but more importantly, provide a solid foundation for the implementation of ASU 2016-14. Let's get started.

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

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


              $49.00 each Add to cart

              10/07 PM 1-3 | Employee Retention Credit (ERC)

              • Credits: 2
              •  
              • Format: Scheduled Webinar
              • Field of Study: Federal Tax Update
              • Author/Speaker: MaryJane Hourani
              *Content Preview
              Available Formats: 
               
               
               
              Advanced Preparation:None
              Experience Level:Overview
              Program Prerequisites:General Understanding of Taxation
              Course ID:EWTFM-U-01870-22-O | 6233-CE-0584 | MJH-427.22-LW
              Published Date: June 2020
              COURSE DESCRIPTION

              The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
              Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

                Learning Objectives:

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

                • Identify who is a Qualified Employer.
                • Identify who are Qualified Employees.
                • Discuss the qualifying factors of the Employee Retention Credit.
                • Analyze the different parameters of each Act.
                • Describe the procedures for claiming the Employee Retention Credit.
                • Describe how to amend payroll tax returns to claim the Employee Retention Credit.

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

                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                NASBA
                IRS
                CTEC
                $24.00 each Add to cart

                10/07 PM 3-4 | CPAs... Who are we?

                • Credits: 1
                • Format: Scheduled Webinar
                • Field of Study: Personnel | Human Resources
                •  
                • Author/Speaker: Frank Castillo

                *Content Preview
                Available Formats: 
                 
                 
                 
                Advanced Preparation:None
                Experience Level:Basic 
                Program Prerequisites:None
                Course ID:FC-102.22-OD
                Published Date:March 2022
                COURSE DESCRIPTION

                Its a tall order to synthesize who we are as individuals and professionals in just sixty minutes, but well try!   During this 1-hour on-demand webinar, well review those common qualities found among us and discuss the
                changing nature of our profession and ways that CPAs can adapt, survive and thrive! 

                Learning Objectives:

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

                1. Identify key changes impacting the CPA profession.
                2. Recall common characteristics and traits commonly shared by our colleagues.
                3. Identify steps we as professionals can take to build trust with our colleagues.

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

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


                $49.00 each Add to cart

                10/07 PM 5-7 | Can I get sued for this? How to avoid Accounting Malpractice

                • Credits: 2
                • Format: Scheduled Webinar
                • Field of Study: Accounting
                • Author/Speaker: Allison McLeod

                *Content Preview
                Available Formats:
                Advanced Preparation:None
                Experience Level:Basic 
                Program Prerequisites:General Understanding of Accountancy
                Course ID:AM-107.22-LW
                Published Date:April 2022
                COURSE DESCRIPTION

                This seminar will review situations in which a CPA or accounting professional may have to be in danger of being sued. We will cover common law causes of action, such as negligence, and the relevant standards and case law defining
                what constitutes reasonable practitioner behavior. This course is ideal for lawyers, CPAs, EAs, tax preparers, accountants, and insurance personnel.

                Learning Objectives:

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

                • Define the elements of negligence, the common law cause of action.
                • Explain what constitutes reasonable practitioner behavior concerning practice standards and common law.
                • Ascertain how to avoid common pitfalls that could lead to the practitioner being sued.


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

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



                $49.00 each Add to cart

                10/07 PM 7-9 | Understanding IRAs and Qualified Retirement Plans After the Secure Act

                • Credits: 2
                • Format: Scheduled Webinar
                • Field of Study: Federal Tax Law
                • Author/Speaker: Art Werner
                *Content Preview
                Available Formats: 
                 
                 
                 
                Advanced Preparation:None
                Experience Level:Overview
                Program Prerequisites:General Understanding of Taxation
                Course ID:EWTFM-T-01910-22-O | 6233-CE-0620 | WR-355.22-LW
                Published Date: Oct 2020
                COURSE DESCRIPTION

                This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
                Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
                is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
                plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
                to success in determining which one is the best for your unique situation.

                  Learning Objectives:

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

                  • State the difference between an IRA and a qualified Plan.
                  • Identify how much I can put into an IRA
                  • Identify the pitfalls of early withdrawals.
                  • Identify the traps of Roth Conversion.

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

                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                  NASBA
                  IRS
                  CTEC
                  $99.00 each Add to cart

                  10/10 AM 10-2 | Advising the Individual Taxpayer with Complex Tax Affairs

                  • Credits: 4
                  • Format: Scheduled Webinar
                  • Field of Study: Federal Tax Law
                  •  
                  • Author/Speaker: Art Werner
                  *Content Preview
                  Available Formats:
                  Advanced Preparation:None
                  Experience Level:Overview
                  Program Prerequisites:General Understanding of Taxation
                  Course ID:EWTFM-T-01861-22-O | 6233-CE-0575 | WR-354.22-LW
                  Published Date: September 2020
                  COURSE DESCRIPTION

                  This program has the information and sources of authority you need to understand complex transactions and advise your clients about what works and what does not to assure they pay what they owe, but no more, and preserve wealth for
                  families.

                  Highlights include:
                  • Be prepared to discuss popular tax shelters, explaining why one works and another does not. In addition to COVID 19 compliance, and understanding phase-in, phase-out limitations on high-income individuals, some planning ideas.
                    What are some safe tax shelters often overlooked?
                  • Taking advantage of various opportunities for income tax deferral
                  • Income splitting
                  • Section 1202 Stock
                  • Cash gifts to Uniform Gift to Minors accounts
                  • Qualifying children for IRA accounts
                  • Building cash values in Life Insurance policies
                  • GRITS, GRATS, and CRUTS and why they are not popular right now

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

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

                    $24.00 each Add to cart

                    10/10 PM 2-3 | Planning for the Unexpected

                    • Credits: 1
                    • Format: Scheduled Webinar
                    • Field of Study: Accounting
                    • Author/Speaker: Michael Morgan
                    *Content Preview
                    Available Formats: 
                     
                     
                     
                    Advanced Preparation:None
                    Experience Level:Overview
                    Program Prerequisites:General Understanding of Accountancy
                    Course ID:MM-336.22-LW
                    Published Date: June 2020
                    COURSE DESCRIPTION

                    The Unexpected is just that unexpected, but that does NOT mean you cant prepare. Establishing an emergency fund and reviewing current insurance gaps is a small piece of the plan. Together we will look at steps you can take to help
                    get you through a disaster such as a hurricane, Illness, Accident, or fire. The organization is key and checking your emotions will help you proactively prepare for the next emergency.

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

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


                      $49.00 each Add to cart

                      10/10 PM 4-6 | Im Over Overtime

                      • Credits: 2
                      • Format: Scheduled Webinar
                      • Field of Study: Personnel | HR
                      •  
                      • Author/Speaker: Frank Castillo
                      Available Formats:
                      Advanced Preparation:None
                      Experience Level:Overview
                      Program Prerequisites:General Understanding of HR
                      Course ID:FC-104.22-LW
                      Published Date: June 2021
                      COURSE DESCRIPTION

                      There is no single topic that affects accounting professionals with such ferocity as sustained overtime.  Work/life nirvana has been the goal of our profession for decades, yet we continue to face mounting hours despite countless
                      advances in technology.  During this course, well unpack this topic, discuss the negative impact of sustained overtime and propose strategies to tame this monster.

                        Learning Objectives:

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

                        • Recall key trends and statistics associated with overtime in the accounting profession.
                        • Identify key attributes concerning social anxiety and work addiction.
                        • Recall proven strategies to reduce number of hours spent working overtime.

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

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



                        $49.00 each Add to cart

                        10/10 PM 6-8 | Protecting your Clients Against Identity Theft Investment Fraud and Consumer Fraud

                        • Credits: 2
                        • Format: Scheduled Webinar
                        • Field of Study: Specialized Knowledge | Federal Tax Law
                        • Author/Speaker: Michael Morgan
                        *content preview
                        Course ID:Advanced Preparation:Experience Level:
                        EWTFM-T-01893-22-O | 6233-CE-0629NoneOverview
                        Published Date:Program Prerequisites:Other Course Formats:
                        June 2021Basic Understanding of ManagementVideo | Audio | OnDemand Webinar

                        COURSE DESCRIPTION

                        The cost of fraud is growing rapidly and affects not just the victims but all of us. For example, fraud is responsible for 10% of all health care expenses, the cost to consumers is $75 - $130 billion each year, 13% of credit card sales
                        result in fraud loss, 200 million shoplifting incidents each year cost $12 billion, food stamp fraud costs $240 million each year, telephone fraud exceeds $10 billion/yr., and telemarketing scams exceed $40 billion/yr.

                          Who Should Attend:
                          • All Certified Public Accountants (CPAs)
                          • Enrolled Agents (EAs)
                          • Tax Return Preparers (TRPs)

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

                          $49.00 each Add to cart

                          10/10 PM 8-10 | Children of All Ages Comprehensive Planning Techniques

                          • Credits: 2
                          • Format: Scheduled Webinar
                          • Field of Study: Federal Tax Update
                          • Author/Speaker: Shelli Huston
                          *Content Preview
                          Available Formats: 
                           
                           
                           
                          Advanced Preparation:None
                          Experience Level:Overview
                          Program Prerequisites:General Understanding of Taxation
                          Course ID:EWTFM-U-01865-22-O | 6233-CE-0579 | SH-210.22-LW
                          Published Date: May 2020
                          COURSE DESCRIPTION

                          What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
                          factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
                          impact your tax return.

                          Topics include:
                          • Who are the children of today?
                          • Form 8332
                          • Definition of a Qualified Child
                          • Support Test
                          • Credits
                          • Kiddie Tax
                          • Gift Tax
                          • Working Children
                          • Retirement for a Child
                          • Health Insurance

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

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

                            $124.00 each Add to cart

                            10/11 AM 9-2 | Government Auditing Standards

                            • Credits: 5
                            • Format: Scheduled Webinar
                            • Field of Study: Governmental Auditing
                            • Author/Speaker: Michael Morgan
                            *Content Preview
                            Available Formats: 
                             
                             
                             
                            Advanced Preparation:None
                            Experience Level:Overview
                            Program Prerequisites:General Understanding of Accountancy
                            Course ID:MM-325.22-LW
                            Published Date: April 2019
                            COURSE DESCRIPTION

                            The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of Inspectors General, and others. Many local government performance auditors also use
                            yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.

                            In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.

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

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

                              $49.00 each Add to cart

                              10/11 PM 2-4 | Taxation of the Cannabis Industry

                              • Credits: 2
                              • Format: Scheduled Webinar
                              • Field of Study: Federal Tax Law
                              • Author/Speaker: MaryJane Hourani
                              *Content Preview
                              Available Formats: 
                               
                               
                               
                              Advanced Preparation:None
                              Experience Level:Overview
                              Program Prerequisites:General Understanding of Taxation
                              Course ID:EWTFM-T-01897-22-O | 6233-CE-0610 | MJH-420.22-OD
                              Published Date: Dec 2020
                              COURSE DESCRIPTION

                              This course will discuss the taxation of Medical and Recreational Marijuana as well as Industrial Hemp. We will look at the limitations imposed by I.R.C. 280E and navigate through the Cost of Goods, cost allocations, and inventory.
                              Also discussed will be relevant Federal Case Law and some new legislative efforts affecting the industry.

                              This course will discuss the taxation of the Cannabis Industry and provide a general overview of relevant Internal Revenue Code (I.R.C.) sections, Chief Counsel guidance as well as pertinent Court Cases.

                              Topics include:
                              • Historical view of U.S. Taxation
                              • Distinguish between Industrial Hemp and Marijuana
                              • Review Income as defined by the I.R.C.
                              • Apply restrictions and limitations of 280E
                              • Examine the state marijuana laws
                              • Discuss the challenges of cash-intensive business
                              • Analyze Federal Court Cases

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

                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                NASBA
                                IRS
                                CTEC
                                $24.00 each Add to cart

                                10/11 PM 5-6 | Ethics Tax Practice and the Cannabis Industry

                                • Credits: 1
                                • Format: Scheduled Webinar
                                • Field of Study: Federal Tax Ethics
                                • Author/Speaker: MaryJane Hourani
                                *Content Preview
                                Available Formats: 
                                 
                                 
                                Advanced Preparation:None
                                Experience Level:Overview
                                Program Prerequisites:General Understanding of Ethics
                                Course ID:EWTFM-E-01896-22-O | 6233-CE-0626 | MJH-421.22-LW
                                Published Date:April 2021
                                ***SPECIAL NOTE: This course will not cover EAs Circular 230 Requirement. Also, this course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                COURSE DESCRIPTION

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

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

                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                  NASBA
                                  IRS
                                  CTEC
                                  $49.00 each Add to cart

                                  10/11 PM 7-9 | SAS 117 Compliance Audits

                                  • Credits: 2
                                  • Format: Scheduled Webinar
                                  • Field of Study: Auditing
                                  • Author/Speaker: Michael Morgan
                                  *Content Preview
                                  Available Formats: 
                                   
                                   
                                   
                                  Advanced Preparation:None
                                  Experience Level:Overview
                                  Program Prerequisites:General Understanding of Auditing
                                  Course ID:MM-334.22-LW
                                  Published Date: Mar 2020
                                  COURSE DESCRIPTION

                                  SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing
                                  Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

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

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


                                    $49.00 each Add to cart

                                    10/12 AM 11-1 | International Cross-Border Transactions

                                    • Credits: 2
                                    • Format: Scheduled Webinar
                                    • Field of Study: Federal Tax Law
                                    • Author/Speaker: Allison McLeod

                                    *Content Preview
                                    Available Formats: 
                                     
                                    Advanced Preparation:None
                                    Experience Level:Basic 
                                    Program Prerequisites:General Understanding of  International Transactions
                                    Course ID:EWTFM-T-01877-22-O | 6233-CE-0594 | AM-106.22-LW
                                    Published Date:March 2022
                                    COURSE DESCRIPTION

                                    Please join us for an introductory course in international cross-border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an
                                    entity's effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US-Canada transaction.

                                      Learning Objectives:

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

                                      • Identify a cross-border transaction and be able to discuss potential implications.
                                      • Determine potential audit risks involved with cross-border transactions.
                                      • Explain the role of a competent authority, advanced pricing agreements, and other alternative methods in reducing audit risk.
                                      • Understand the types of contemporaneous documentation needed.
                                      • Apply these principles to decrease an entitys effective tax rate.

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

                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                        NASBA
                                        IRS
                                        CTEC
                                        $49.00 each Add to cart

                                        10/12 AM 9-11 | International Tax Treaties

                                        • Credits: 2
                                        • Format: Scheduled Webinar
                                        • Field of Study: Federal Tax Law
                                        • Author/Speaker: Allison McLeod

                                        *Content Preview
                                        Available Formats: 
                                         
                                         
                                         
                                         
                                        Advanced Preparation:None
                                        Experience Level:Basic
                                        Program Prerequisites:General Understanding of International Tax
                                        Course ID:EWTFM-T-01878-22-O | 6233-CE-0595 | AM-105.22-LW
                                        Published Date:March 2022
                                        COURSE DESCRIPTION

                                        This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions. It discusses the ordering rules for local laws versus treaty laws, and
                                        the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The participant will learn about planning opportunities to contemplate when structuring foreign operations.

                                        This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise businesses that have cross-border
                                        operations and issues. All in-house and public practice professionals involved with international tax compliance and planning will benefit from this timely and insightful seminar.

                                        Learning Objectives:

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

                                        • Be able to discuss common treaty provisions in the US Model Treaty.
                                        • Understand typical reduced withholding rates on dividends, interest, and royalties.
                                        • Describe the purpose of income tax treaties in the tax regimes of countries.
                                        • Acquire a better understanding of the international tax environment.
                                        • Recognize qualifications for a permanent establishment
                                        • Describe the rules by which a taxpayer must disclose a tax position to the IRS for claiming treaty benefits that conflict with the IRC.
                                        • Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
                                        • Recognize when a company/citizen would need to file Form W8-BEN with the IRS to claim treaty benefits for US tax withholding.


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

                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                        NASBA
                                        IRS
                                        CTEC
                                        $99.00 each Add to cart

                                        10/12 PM 2-6 | A CPAs Guidebook for Ethical Behavior A CPE Ethics Course for Texas CPAs

                                        • Credits: 4
                                        • Format: Scheduled Webinar
                                        • Field of Study: Ethics
                                        • Author/Speaker: Allison McLeod

                                        *Content Preview
                                        Available Formats: 
                                         
                                         
                                         
                                         
                                        Advanced Preparation:None
                                        Experience Level:Basic
                                        Program Prerequisites:General Understanding of Ethics
                                        Course ID:AM-103.22-LW
                                        Published Date:March 2022
                                        COURSE DESCRIPTION

                                        A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
                                        laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes
                                        with a section on how a CPA can put his or her ethics into action.

                                        Learning Objectives:

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

                                        • To educate licensees in ethics of professional accounting as Texas CPAs.
                                        • To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
                                        • To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
                                        • To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
                                        1. CPAs in client practice of public accountancy who perform attest and non-attest services.
                                        2. CPAs employed in industry who provide internal accounting and auditing services.
                                        3. CPAs employed in education or government accounting or auditing.

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

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


                                        $24.00 each Add to cart

                                        10/12 PM 6-7 | An Introduction to Self-Directed Solo 401(k)s

                                        • Credits: 1
                                        • Format: Scheduled Webinar
                                        • Field of Study: Federal Tax Law
                                        • Author/Speaker: Whitney Nash
                                        *Content Preview
                                        Available Formats:
                                        Advanced Preparation:None
                                        Experience Level:Overview
                                        Program Prerequisites:General Understanding of Self Directed 401(k)s
                                        Course ID:EWTFM-T-01863-22-O | 6233-CE-0577 | WN-201.22-LW
                                        Published Date: March 2021
                                        COURSE DESCRIPTION

                                        This course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize
                                        when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements.

                                        As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe
                                        one of the best, cost-effective, and tax-efficient optimization strategies available for them.

                                          Learning Objectives:

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

                                          • Gain an understanding of the Self-Directed Solo 401(k)s eligibility requirements, contribution limits, investment options, features, and provisions.
                                          • Discover tax-planning opportunities that can help your clients have a tax-efficient and compliant savings strategy for today and in retirement.
                                          • Learn the pitfalls that could result in adverse tax consequences and penalties.
                                          • Obtain important tax filing information and learn about the reporting requirements for the plan.

                                          Website for Hyperlinking:

                                          www.nashionalsd.com

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

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

                                          $24.00 each Add to cart

                                          10/12 PM 7-8 | Threats to Independence

                                          • Credits: 1
                                          • Format: Scheduled Webinar
                                          • Field of Study: Governmental Auditing
                                          • Author/Speaker: Michael Morgan
                                          *Content Preview
                                          Available Formats: 
                                           
                                           
                                           
                                          Advanced Preparation:None
                                          Experience Level:Overview
                                          Program Prerequisites:General Understanding of Auditing
                                          Course ID:MM-338.22-LW
                                          Published Date: April 2020
                                          COURSE DESCRIPTION

                                          The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate non-authoritative standards, and broaden existing guidance. Independence Standards Board issued an exposure
                                          draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence rules and regulations makes it applicable to public
                                          companies and their auditors, and most interpretations resulted from firefighting.

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

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


                                            $49.00 each Add to cart

                                            10/12 PM 8-10 | Offer in Compromise Settle Tax Debts for Less Than What Is Owed

                                            • Credits: 2
                                            • Format: Scheduled Webinar
                                            • Field of Study: Federal Tax Update
                                            • Author/Speaker: Charles Montecino
                                            *Content Preview
                                            Available Formats: 
                                             
                                             
                                             
                                            Advanced Preparation:None
                                            Experience Level:Overview
                                            Program Prerequisites:General Understanding  of Taxation
                                            Course ID:EWTFM-U-01882-22-O | 6233-CE-0597 | CM-200.22-LW
                                            Published Date: May 2020
                                            COURSE DESCRIPTION

                                            The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they go off the grid. They take jobs that pay in cash, work as subcontractors, and dont have a
                                            bank account. By not working on the books the IRS cant garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
                                            having a bank account the IRS cant levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can come clean and settle
                                            their tax debts, reestablish their credit, and get the trauma out of their life.

                                            Topics include:
                                            • Effective Tax Administration
                                            • Doubt as to Liability
                                            • Doubt as to Collectability

                                            Learning Objectives:

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

                                            • Identify the three types of offers
                                            • Determine which offer best serves your client
                                            • Familiarize yourself with the different forms used in filing

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

                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                            NASBA
                                            IRS
                                            CTEC
                                            $124.00 each Add to cart

                                            10/13 AM 10-3 | Individual Tax (The Basics)

                                            • Credits: 5
                                            • Format: Scheduled Webinar
                                            • Field of Study: Federal Tax Update
                                            • Author/Speaker: Mary Jane Hourani
                                            *Content Preview
                                            Available Formats: 
                                             
                                             
                                             
                                             
                                            Advanced Preparation:None
                                            Experience Level:Overview
                                            Program Prerequisites:General Understanding Taxes
                                            Course ID:EWTFM-U-01876-22-O | 6233-CE-0593 | MJH-425.22-LW
                                            Published Date: June 2021
                                            COURSE DESCRIPTION

                                            This course is designed for practitioners in their first through fifth years of practice. This course provides a critical discussion of tax preparation with a theoretical and practical study of Form 1040 and certain accompanying schedules. 

                                            Some topics are discussed more in-depth to clarify issues related to those selected topics. This course will also familiarize practitioners with Ethical dilemmas, with careful consideration of EITC Due Diligence.

                                              Learning Objectives:

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

                                              • Determine Preparer Rules and Responsibilities
                                              • Be familiar with tax-specific terminology.
                                              • Establish a taxpayers filing requirements and status.
                                              • Determine who is eligible to be claimed as a dependent.
                                              • Recognize and report different types of income and adjustments to income.
                                              • Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
                                              • Compare itemized deductions and the standard deduction.
                                              • Describe several nonrefundable and refundable income tax credits.
                                              • Determine documents required for EITC Due Diligence.
                                              • Understand Confidentiality, Privacy, and Disclosure Policies.

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

                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                              NASBA
                                              IRS
                                              CTEC
                                              $49.00 each Add to cart

                                              10/13 PM 3-5 | The Tax Practitioners Guide to Estate Administration

                                              • Credits: 2
                                              •  
                                              • Format: Scheduled Webinar
                                              • Field of Study: Federal Tax Law
                                              •  
                                              • Author/Speaker: Art Werner 
                                              * Preview not available until after first air date.
                                              *Content Preview
                                              Available Formats: 
                                               
                                               
                                               
                                              Advanced Preparation:None
                                              Experience Level:Overview
                                              Program Prerequisites:Basic Understanding of Taxation
                                              Course ID:EWTFM-T-01797-21-O | 6233-CE-0518
                                              Published Date: Oct 2021

                                              Course Description:

                                              The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
                                              until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
                                              use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
                                              in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
                                              with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
                                              the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

                                              Who Should Attend:
                                              • All Certified Public Accountants (CPAs)
                                              • Enrolled Agents (EAs)
                                              • Tax Return Preparers (TRPs)

                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                              NASBA
                                              IRS
                                              CTEC
                                              $49.00 each Add to cart

                                              10/13 PM 5-7 | Post Mortem Estate Planning Primer

                                              • Credits: 2
                                              •  
                                              • Format: Scheduled Webinar
                                              • Field of Study: Federal Tax Law
                                              • Author/Speaker: Art Werner

                                              *Content Preview
                                              Available Formats: 
                                               
                                               
                                               
                                              Advanced Preparation:None
                                              Experience Level:Overview
                                              Program Prerequisites:General Understanding of Taxation
                                              Course ID:EWTFM-T-01868-22-O | 6233-CE-0582
                                              Published Date:June 2021

                                              COURSE DESCRIPTION

                                              People die every year, but 2020 saw a lot of unexpected death. COVID-19 was devastating to several families, how prepared were you? How prepared were your clients? At the time of loss, things can become very chaotic for the spouse,
                                              the family, and the finances. Planning at this point is too late, other than funeral arrangements. Your clients will be less focused during times of loss and grieving and may want to push things off for later.

                                              This is where you can provide that stability to your clients and remove the confusion. Having a plan for the inevitable is good business, and can generate business for you. This course will cover the planning process that every CPA
                                              should be discussing with their clients now. Not Later.

                                                Learning Objectives:

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

                                                • Identify Post Mortem Opportunities on the Final Form 1040
                                                • Identify Post Mortem Opportunities on the Estate Income Tax Returns Form 1041
                                                • Define Executor responsibility
                                                • Prepare Post Mortem Estate Tax Elections Form706
                                                • Understand the reasoning for using Alternate Evaluation Dates
                                                • Define the requirements for Qualified Terminable Interest Property (QTIP)
                                                • Define the requirements for Qualified Domestic Trust (QDOT) Election
                                                • Identify the rules for Resident Alien Spouses
                                                • Define Special Use Valuation [IRC 2032(A)]
                                                • State the purpose and use of Portability Election [IRC 2010(c)]

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

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

                                                $24.00 each Add to cart

                                                10/13 PM 7-8 | Abuse in Accounting

                                                • Credits: 1
                                                • Format: Scheduled Webinar
                                                • Field of Study: Accounting | Auditing
                                                • Author/Speaker: Michael Morgan 
                                                *Content Preview
                                                Available Formats: 
                                                 
                                                 
                                                 
                                                Advanced Preparation:None
                                                Experience Level:Overview
                                                Program Prerequisites:General Understanding of Accountancy
                                                Course ID:MM-332.22-LW
                                                Published Date: April 2020
                                                COURSE DESCRIPTION

                                                What is Abuse? As soon as you hear the words accounting abuse how many companies or people come to mind? News stories constantly tell us of another occurrence of abuse. U.S. Chamber of Commerce estimates occupational fraud/abuse
                                                cost over $50 billion annually. 1/3 of business failures are directly related to employee theft. 75% of all employees have stolen from their employers at least once and half of these employees have stolen repeatedly.

                                                During this course we will discuss the different types of abuse found in businesses, and what you can do to Identify and deter employees from committing.

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

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


                                                  $24.00 each Add to cart

                                                  10/13 PM 8-9 | Electronic Payment Fraud Prevention and Detection

                                                  • Credits: 1
                                                  • Format: Scheduled Webinar
                                                  • Field of Study: Auditing
                                                  • Author/Speaker: Mary Schaeffer
                                                  *Content Preview
                                                  Available Formats: 
                                                   
                                                   
                                                   
                                                  Advanced Preparation:None
                                                  Experience Level:Overview
                                                  Program Prerequisites:General Understanding of Accountancy
                                                  Course ID:MS-113.22-LW
                                                  Published Date: May 2020
                                                  COURSE DESCRIPTION

                                                  Alas, technology not only helps legitimate businesses become more efficient; it also assists crooks looking to defraud your organization. Getting money out of your organization's bank account is now easier than ever. Just ask the growing
                                                  number of fraudsters snatching cash from unsuspecting organizations across the country. Unfortunately, every company is at risk and businesses do not have the same fraud protections as individuals. If you don't report the thefts
                                                  within 48 hours, you will probably end up eating the losseswhich can be substantial. Those who think they're protected because they don't make electronic payments or because they use positive pay are flat out wrong. What's worse,
                                                  it's not just the big guys who are getting hit. The crooks are also targeting smaller mid-sized companies, municipalities, schools, and not-for-profits. Avoiding electronic payments (ACH) is not the answer. You are still at risk;
                                                  this is the fastest-growing payment fraud. But you can protect your company if you take the right steps. Please join us for this 60-fast paced minute session with an industry expert, AP Nows Mary S. Schaeffer. It contains expert
                                                  advice about all the latest electronic payment frauds.

                                                  Topics include:
                                                  • How big a problem electronic fraud is.
                                                  • A description of how each of the electronic payment frauds can happen.
                                                  • A dialogue of best practices that will prevent each of these frauds.
                                                  • A discussion of some bank products that help stop electronic payment fraud.
                                                  • An overall discussion of practices every organization should use to protect against payment fraud.

                                                  Learning Objectives:

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

                                                  • Identify the types of ACH payments;
                                                  • Differentiate between the many different types of ACH payment fraud, including the two fastest-growing types;
                                                  • Navigate around the limited legal protections from your bank;
                                                  • Instruct your bank to use certain products to protect your company; and
                                                  • Implement best payment process practices that affect ACH payments to protect your organization.

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

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

                                                  $24.00 each Add to cart

                                                  10/13 PM 9-10 | Its all about Trust

                                                  • Credits: 1
                                                  • Format: Scheduled Webinar
                                                  • Field of Study: Personnel / Human Resources
                                                  • Author/Speaker: Frank Castillo
                                                  Available Formats:
                                                  Advanced Preparation:None
                                                  Experience Level:Overview
                                                  Program Prerequisites:NA
                                                  Course ID:FC-103.22-LW
                                                  Published Date: August 2021
                                                  COURSE DESCRIPTION

                                                  Trust, Trust, Trust! It cant be emphasized enough. This 1-hour OnDemand webinar goes to the very heart of practitioner-client relationships. Well discuss trust in the context of clients, scenarios, and common experiences that breathes
                                                  life into the expression CPA, most trusted adviser.

                                                    Learning Objectives:

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

                                                    • Recall the perception clients have of practitioners and ways we can enhance those perceptions.
                                                    • Identify various value-added services which strengthen the bonds of trust with clients.
                                                    • Recall tips CPAs can use to facilitate client transitions and obtain referrals from clients.

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

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



                                                    $49.00 each Add to cart

                                                    10/14 AM 10-12 | Tax Practice Standards

                                                    • Credits: 2
                                                    • Format: Scheduled Webinar
                                                    • Field of Study: Regulatory Ethics
                                                    • Author/Speaker: Allison McLeod

                                                    *Content Preview
                                                    Available Formats: 
                                                     
                                                     
                                                     
                                                    Advanced Preparation:None
                                                    Experience Level:Basic
                                                    Program Prerequisites:General Understanding of Ethics
                                                    Course ID:EWTFM-E-02008-22-O | 6233-CE-0737 | AM-128.22-LW
                                                    Published Date:March 2022

                                                    ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following States: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***

                                                    COURSE DESCRIPTION

                                                    Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners.  We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards
                                                    for Tax Services (SSTS), the Internal Revenue Code (IRC), and common law.  Also included will be case studies illustrating dilemmas faced by tax practitioners.  This course is ideal for CPAs, EAs, or other tax professionals.

                                                    Learning Objectives:

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

                                                    • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency, and proper administration of the tax law.
                                                    • Understand the practitioners obligations to disclose certain client information when representing them against the IRS
                                                    • Know the sources that govern tax practice, such as Treasury Circular 230, the SSTS, the IRC, and common law.
                                                    • Understand the common law standards of reasonable behavior and when a tax practitioner may be subject to negligence or other types of common law causes of action.

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

                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                    NASBA
                                                    IRS
                                                    CTEC
                                                    $49.00 each Add to cart

                                                    10/14 PM 12-2 | Tax Planning Using Like-Kind Exchange Transactions Under Sec.1031

                                                    • Credits: 2
                                                    • Format: Scheduled Webinar
                                                    • Field of Study: Federal Tax Update
                                                    • Author/Speaker: Allison McLeod

                                                    *Content Preview
                                                    Available Formats: 
                                                     
                                                     
                                                     
                                                    Advanced Preparation:None
                                                    Experience Level:Basic 
                                                    Program Prerequisites:General Understanding of Taxes
                                                    Course ID:EWTFM-U-02007-22-O | 6233-CE-0736 | AM-122.22-LW
                                                    Published Date:April 2022
                                                    COURSE DESCRIPTION

                                                    Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal shelters available to those buying and selling real property.  We will be covering the basic structure of an LKE, and ways
                                                    a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself
                                                    in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants, or other tax professionals.

                                                    Learning Objectives:

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

                                                    • Determine whether an LKE can be used to defer taxes upon the sale of real property.
                                                    • Know when it is appropriate to use a QI in effecting an LKE.
                                                    • Define a DST and how it can be used in obtaining replacement property on a timely basis.
                                                    • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

                                                    Who Should Attend:
                                                    • All Certified Public Accountants (CPAs)
                                                    • Enrolled Agents (EAs)
                                                    • Tax Return Preparers (TRPs)

                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                    NASBA
                                                    IRS
                                                    CTEC
                                                    $49.00 each Add to cart

                                                    10/14 PM 2-4 | Behavioral Ethics An Overview for All Accountants

                                                    • Credits: 2
                                                    • Format: Scheduled Webinar
                                                    • Field of Study: Federal Tax Ethics
                                                    • Author/Speaker: Davis Jackson
                                                    *Content Preview
                                                    Available Formats: 
                                                     
                                                     
                                                     
                                                    Advanced Preparation:None
                                                    Experience Level:Overview
                                                    Program Prerequisites:General Understanding of Ethics
                                                    Course ID:EWTFM-E-01914-22-O | 6233-CE-0624 | DJ-120.22-LW
                                                    Published Date: June 2016
                                                    ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                                    COURSE DESCRIPTION

                                                    In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself to achieve the highest standards of ethical conduct as a CPA.

                                                    The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

                                                      Learning Objectives:

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

                                                      • Recognize the meaning of ethics.
                                                      • Identify steps that you can take to resolve ethical dilemmas.
                                                      • Identify the core values of the CPA profession (integrity, objectivity, and independence).

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

                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                      NASBA
                                                      IRS
                                                      CTEC
                                                      $49.00 each Add to cart

                                                      10/14 PM 5-7 | Buying Selling or Gifting a Business Creatively

                                                      • Credits: 2
                                                      •  
                                                      • Format: Scheduled Webinar
                                                      • Field of Study: Federal Tax Update
                                                      • Author/Speaker: Art Werner

                                                      *Content Preview
                                                      Available Formats: 
                                                       
                                                       
                                                       
                                                      Advanced Preparation:None
                                                      Experience Level:Overview
                                                      Program Prerequisites:General Understanding of Taxes
                                                      Course ID:EWTFM-U-01867-22-O | 6233-CE-0581
                                                      Published Date:May 2021

                                                      COURSE DESCRIPTION

                                                      In addition to traditional issues faced by a business owner regarding the operation of his or her business, business ownership creates complexities in the tax, estate, and financial planning arenas. By focusing on the development of
                                                      many unique business planning tools, this course explores the entrance and exit strategies available to business owners.

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

                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                        NASBA
                                                        IRS
                                                        CTEC

                                                        $49.00 each Add to cart

                                                        10/14 PM 8-10 | Circular 230 The Ethical Guide

                                                        • Credits: 2
                                                        •  
                                                        • Format: Scheduled Webinar
                                                        • Field of Study: Federal Tax Ethics
                                                        • Author/Speaker: Shelli Huston / Art Werner
                                                        *Content Preview
                                                        Available Formats: 
                                                         
                                                         
                                                        Advanced Preparation:None
                                                        Experience Level:Overview
                                                        Program Prerequisites:General Understanding of Ethics
                                                        Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                        Published Date: June 2020
                                                        COURSE DESCRIPTION

                                                        This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                        issues are discussed. A final examination covering the course material is administered.

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

                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                          NASBA
                                                          IRS
                                                          CTEC
                                                          $99.00 each Add to cart

                                                          10/17 AM 10-2 | Planning and Compliance for Complex Transactions for Business Owners

                                                          • Credits: 4
                                                          • Format: Scheduled Webinar
                                                          • Field of Study: Business Management
                                                          •  
                                                          • Author/Speaker: Art Werner
                                                          *Content Preview
                                                          Available Formats: 
                                                           
                                                           
                                                           
                                                          Advanced Preparation:None
                                                          Experience Level:Overview
                                                          Program Prerequisites:General Understanding of Business Ownership
                                                          Course ID:WR-353.22-LW
                                                          Published Date: October 2020
                                                          ***Special Note: This course does not qualify for IRS Reporting!***
                                                          COURSE DESCRIPTION

                                                          Every year brings new challenges. Changes in the Code sometimes hidden in legislation with deceptive names Court decisions affirming the value or assuring the risk in the advice we gave three years ago Complex transactions requiring
                                                          application of old law to new circumstances All the sort of things we cover in this advanced-level program.

                                                          Highlights include:
                                                          • Federal income tax consequences of:
                                                          • Insolvency Code Section 108 and Bankruptcy Code
                                                          • Late elections Regulation 301.9100-2 and 3
                                                          • Change in Accounting methods Code Section 446 and 481
                                                          • Net Operating Loss calculation, carryovers, and limitation Code Sections 172, and 382

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

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


                                                            $24.00 each Add to cart

                                                            10/17 PM 3-4 | Accounts Payable Best Practices

                                                            • Credits: 1
                                                            • Format: Scheduled Webinar
                                                            • Field of Study: Accounting | Auditing
                                                            • Author/Speaker: Mary Schaeffer 
                                                            *Content Preview
                                                            Available Formats: 
                                                             
                                                             
                                                             
                                                            Advanced Preparation:None
                                                            Experience Level:Overview
                                                            Program Prerequisites:General Understanding of Accountancy
                                                            Course ID:MS-114.22-LW
                                                            Published Date: October 2020
                                                            COURSE DESCRIPTION

                                                            The accounts payable function is changing at a dizzying pace. What worked yesterday may not work today. Given the current economy, mounting regulatory pressures, and the increased visibility and importance of the accounts payable function,
                                                            best practices are something with which every professional needs to be conversant. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work
                                                            and are being replaced by new practices just now appearing. The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands on money or sensitive information.
                                                            This is one session you might want to invite your colleagues in accounting, auditing, and payroll to so they implement appropriate best practices and are not bamboozled by some of the newest frauds.

                                                            The truth is that companies ignore accounts payable best practices at their peril and the impact is felt on your bottom line. It's that simpleyet some organizations continue to turn a blind eye to the leakage that occurs due to the
                                                            poor or inefficient processes in their AP operations. Don't be one of them!

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

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


                                                              $49.00 each Add to cart

                                                              10/17 PM 5-7 | Estate Gift and Income Tax Planning for Real Estate

                                                              • Credits: 2
                                                              • Format: Scheduled Webinar
                                                              • Field of Study:Specialized knowledge
                                                              • Author/Speaker: Art Werner

                                                              * Preview not available until after first air date.
                                                              *Content Preview
                                                              Available Formats:
                                                              Advanced Preparation:None
                                                              Experience Level:Basic
                                                              Program Prerequisites:General Understanding of Estate Taxes
                                                              Course ID:EWTFM-U-02014-22-O | 6233-CE-0745 | WR-377.22-LW
                                                              Published Date: June 2022


                                                              COURSE DESCRIPTION

                                                              In times of economic and tax uncertainty, real estate ownership can create frustrations and concerns for your client. The purpose of this course is to assist the practitioner in understanding the complexities that a client faces
                                                              with regard to real estate ownership, prospective real estate ownership, and the tax issues surrounding their real estate holding and prospective holdings. 

                                                              Topics include:
                                                              • Real estate as a part of a client's divinified portfolio of investments 
                                                              • Understanding the differences revolving around personal real estate vs. investment real estate 
                                                              • Understanding valuation issues 
                                                              • Understanding titling issues 
                                                              • Individual deduction issues, including the interest limitation 
                                                              • Business deduction issues 
                                                              • At-risk limitations 
                                                              • Passive activity rules update 
                                                              • How the IRC Section 199A deduction applies to real estate investments 
                                                              • Depreciation issues 
                                                              • Estate and Gift planning techniques for real estate 
                                                              • Proper use of trusts in real estate holdings

                                                              Learning Objectives:

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

                                                              • To discuss with the practitioner an understanding of the income, estate, and gift tax issues of various circumstances that a client classifies as bad situations in this COVID-19 environment revolving around a client's real
                                                                estate (and prospective real estate) holding. 

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

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

                                                              $49.00 each Add to cart

                                                              10/17 PM 7-9 | Tax Procedure

                                                              • Credits: 2
                                                              • Format: Scheduled Webinar
                                                              • Field of Study: Federal Tax Law
                                                              • Author/Speaker: Allison McCleod

                                                              *Content Preview
                                                              Available Formats:
                                                              Advanced Preparation:None
                                                              Experience Level:Overview
                                                              Program Prerequisites:General Understanding of Taxes
                                                              Course ID:EWTFM-T-01894-22-O | 6233-CE-0609
                                                              Published Date:September 2021


                                                              COURSE DESCRIPTION

                                                              This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections, and litigation at courts of original jurisdiction.  We will discuss the options taxpayers have at any point in the
                                                              process with reference to real-life stories from the trenches. This course is ideal for CPAs, EAs, or other tax professionals.

                                                                Learning Objectives:

                                                                By the end of the seminar, the participant will be able to:

                                                                • Describe the audit process from the initial filing of the return to collections.
                                                                • Determine the options available to taxpayers at each stage of the audit process.
                                                                • Ascertain risk factors to consider in determining the best course of action for the client.
                                                                • Apply the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

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

                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorship's:
                                                                NASBA
                                                                IRS
                                                                CTEC

                                                                $24.00 each Add to cart

                                                                10/17 PM 9-10 | Creating Value

                                                                • Credits: 1
                                                                • Format: Scheduled Webinar
                                                                • Field of Study: Business Management | Organization
                                                                • Author/Speaker: Frank Castillo

                                                                *Content Preview
                                                                Available Formats:
                                                                Advanced Preparation:None
                                                                Experience Level:Basic
                                                                Program Prerequisites:None
                                                                Course ID:FC-105.22-LW
                                                                Published Date:September 2021


                                                                COURSE DESCRIPTION

                                                                Value!?the holy grail of modern public accounting. However, how do we go from wearing a green visor to becoming our client's most trusted advisor? We?ll discuss ways a CPA and their firm can recalibrate their practice to deliver
                                                                on client needs and expectations during this session.

                                                                  Learning Objectives:

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

                                                                  • Recall the advantages of a value billing approach.
                                                                  • Identify ways CPAs can strengthen their relationships with clients.
                                                                  • Recall detailed steps CPAs should take to implement a value-based system for providing clients services.

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

                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                  NASBA



                                                                  $49.00 each Add to cart

                                                                  10/18 AM 10-12 | Financial Fraud Found in the Government

                                                                  • Credits: 2
                                                                  • Format: Scheduled Webinar
                                                                  • Field of Study: Auditing
                                                                  • Author/Speaker: Michael Morgan
                                                                  *Content Preview
                                                                  Available Formats: 
                                                                   
                                                                   
                                                                   
                                                                  Advanced Preparation:None
                                                                  Experience Level:Overview
                                                                  Program Prerequisites:General Understanding of Auditing
                                                                  Course ID:MM-333.22-LW
                                                                  Published Date: Feb 2020
                                                                  COURSE DESCRIPTION

                                                                  The discrepancy between pay for government employees versus the private sector occasionally rationalizes the misappropriation as compensation to make salary equal. A manager uncovered the fraud when his bookkeeper unexpectedly missed
                                                                  a few days of work and he opened a bank statement.

                                                                  While looking through canceled checks from the statement he was shocked, made a few phone calls, and ended his upbringing as a forensic accountant. What type of fraud is this? How does fraud like this occur? What actions could have
                                                                  been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

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

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


                                                                    $49.00 each Add to cart

                                                                    10/18 PM 1-3 | Everything you need to know about Portability

                                                                    • Credits: 2
                                                                    • Format: Scheduled Webinar
                                                                    • Field of Study: Specialized knowledge
                                                                    • Author/Speaker: Art Werner

                                                                    *Content Preview
                                                                    Available Formats:
                                                                    Advanced Preparation:None
                                                                    Experience Level:Basic
                                                                    Program Prerequisites:General Understanding of Estate Taxes
                                                                    Course ID:WR-376.22-LW
                                                                    Published Date: June 2022
                                                                    COURSE DESCRIPTION

                                                                    This course helps the practitioner understand how to make the portability election and how it can provide overall tax benefits to surviving spouses and beneficiaries of estates that fall below the federal estate exclusion amount. 
                                                                    We will look at who should and can make the election, how the election is made and how to opt out, the requirements for filing Form 706, and compare the benefits of electing portability to conventional credit shelter trust
                                                                    planning. 

                                                                    Topics include:
                                                                    • Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election 
                                                                    • How to calculate the DSUE amount 
                                                                    • Making the portability election 
                                                                    • Who can and cannot elect portability 
                                                                    • Review the requirements for completing form 706 when electing portability 
                                                                    • Making a late election and IRS Section 9100 relief 
                                                                    • How to opt-out of the election and hazards of not making the election for the client and practitioner 
                                                                    • Determining the last deceased spouse for making the election 
                                                                    • IRS examination issues when making the election 
                                                                    • Review benefits and drawbacks of the DSUE election vs. conventional credit shelter/asset protection planning - income taxes vs. estate taxes 
                                                                    • Use of QTIPs and QDOTs 
                                                                    • A look at state death tax issues 

                                                                    Learning Objectives:

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

                                                                    • Discuss options that can be presented to a client so they can decide whether to make the portability election and the mechanics and process of filing form 706 to elect or out-out of electing portability. 

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

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



                                                                    $24.00 each Add to cart

                                                                    10/18 PM 3-4 | Working Better Together

                                                                    • Credits: 1
                                                                    • Format: Scheduled Webinar
                                                                    • Field of Study: Personnel | Human Resources
                                                                    • Author/Speaker: Frank Castillo
                                                                    *Content Preview
                                                                    Available Formats: 
                                                                     
                                                                     
                                                                     
                                                                    Advanced Preparation:None
                                                                    Experience Level:Overview
                                                                    Program Prerequisites:General Understanding Human Resources 
                                                                    Course ID:FC-101.22-LW
                                                                    Published Date: May 2021
                                                                    COURSE DESCRIPTION

                                                                    A long, long time ago we would simply call, email, or poke our head into someones workspace to collaborate. Now? The options are endless, somewhat confusing, and ever-shifting. During this session, well cover ways to connect, what
                                                                    works well, what doesnt, and more importantly how to maximize our communication efforts.

                                                                      Learning Objectives:

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

                                                                      • Recall synchronistic and asynchronistic ways of connecting remotely.
                                                                      • Identify best practices for communicating with colleagues virtually.
                                                                      • Recall the benefits of collaborative workspaces.

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

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


                                                                      $24.00 each Add to cart

                                                                      10/18 PM 5-6 | Currently Not Collectible

                                                                      • Credits: 1
                                                                      • Format: Scheduled Webinar
                                                                      • Field of Study: Federal Tax Update
                                                                      • Author/Speaker: Charles Montecino
                                                                      *Content Preview
                                                                      Available Formats: 
                                                                       
                                                                       
                                                                       
                                                                      Advanced Preparation:None
                                                                      Experience Level:Overview
                                                                      Program Prerequisites:General Understanding of Taxation
                                                                      Course ID:EWTFM-U-01869-22-O | 6233-CE-0583 | CM-201.22-LW
                                                                      Published Date: May 2020
                                                                      COURSE DESCRIPTION

                                                                      There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
                                                                      they may place the account in Currently Not Collectible status. In this course, were going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

                                                                      Topics include:
                                                                      • Who is Eligible
                                                                      • What is the Process
                                                                      • Documents to Submit
                                                                      • Completed Sample Forms
                                                                      • What Happens Next

                                                                      Learning Objectives:

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

                                                                      • Determine Eligibility.
                                                                      • Identify forms required for submission.
                                                                      • Familiarize yourself with the different forms used in filing.
                                                                      • Provide sound advice to your clients and set expectations.

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

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

                                                                      $24.00 each Add to cart

                                                                      10/18 PM 6-7 | Workplace Culture

                                                                      • Credits: 1
                                                                      • Format: Scheduled Webinar
                                                                      • Field of Study: Personnel | Human Resources
                                                                      • Author/Speaker: Frank Castillo
                                                                      *Content Preview
                                                                      Available Formats: 
                                                                       
                                                                       
                                                                       
                                                                      Advanced Preparation:None
                                                                      Experience Level:Overview
                                                                      Program Prerequisites:General Understanding of Human Resources
                                                                      Course ID:FC-100.22-LW
                                                                      Published Date: April  2021
                                                                      COURSE DESCRIPTION

                                                                      Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
                                                                      share and ways your organization can benefit.

                                                                        Learning Objectives:

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

                                                                        • Recall which elements factor into a companys attitudes, behaviors, and culture.
                                                                        • Identify key statistics in connection with hiring and retention trends.
                                                                        • Recall helpful tips that foster the development of company culture.

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

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


                                                                        $49.00 each Add to cart

                                                                        10/18 PM 7-9 | Overview of Schedule C

                                                                        • Credits: 2
                                                                        • Format: Scheduled Webinar
                                                                        • Field of Study: Federal Tax Law
                                                                        • Author/Speaker: Allison McLeod

                                                                        *Content Preview
                                                                        Available Formats:
                                                                        Advanced Preparation:None
                                                                        Experience Level:Basic
                                                                        Program Prerequisites:General Understanding of Taxes
                                                                        Course ID:EWTFM-U-01882-22-O | 6233-CE-0598 | AM-109.22-LW
                                                                        Published Date:April 2022

                                                                        COURSE DESCRIPTION

                                                                        Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This
                                                                        course is ideal for CPAs, EAs, or other tax professionals.

                                                                        INCLUDES UPDATES FROM THE TCTDR ACT (PASSED 12/27/2020)

                                                                        Learning Objectives:

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

                                                                        • Identify the appropriate taxpayers who should be filing Schedule C.
                                                                        • Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
                                                                        • Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries and
                                                                          retirement contributions.
                                                                        • Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
                                                                        • Determine the methods of deducting the cost of a company car.
                                                                        • Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.


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

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

                                                                        $99.00 each Add to cart

                                                                        10/19 AM 10-2 | Form 1041 Everything You Never Wanted to Know

                                                                        • Credits: 4
                                                                        • Format: Scheduled Webinar
                                                                        • Field of Study: Federal Tax Law
                                                                        • Author/Speaker: Art Werner
                                                                        *Content Preview
                                                                        Available Formats:
                                                                        Advanced Preparation:None
                                                                        Experience Level:Overview
                                                                        Program Prerequisites:General Understanding of Taxation
                                                                        Course ID:EWTFM-T-01874-22-O | 6233-CE-0590 | WR-352.22-LW
                                                                        Published Date:© Oct 2020
                                                                        COURSE DESCRIPTION

                                                                        Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
                                                                        well as the basics of fiduciary income tax compliance

                                                                        Topics include:
                                                                        • Introduction Definitions
                                                                        • The Basics of Compliance
                                                                        • Subchapter J of the internal revenue code
                                                                        • Compliance
                                                                        • Advanced Issues

                                                                        Learning Objectives:

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

                                                                        • Define Estate for state purposes
                                                                        • Define Estate for Federal Purposes
                                                                        • Define Probate
                                                                        • Define Executor
                                                                        • Define Trusts
                                                                        • State when to file form 1040
                                                                        • State the tax considerations in trusts
                                                                        • Identify the 1041 Tax rate schedule
                                                                        • Identify the benefits of an §645 Election
                                                                        • State the charitable issues
                                                                        • Determine the Mechanical calculation of DNI

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

                                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
                                                                        NASBA
                                                                        IRS
                                                                        CTEC

                                                                        $49.00 each Add to cart

                                                                        10/19 PM 2-4 | Tax Implications of Cryptocurrency

                                                                        • Credits: 2
                                                                        • Format: Scheduled Webinar
                                                                        • Field of Study: Federal Tax Law
                                                                        • Author/Speaker: Allison McLeod
                                                                        *Content Preview
                                                                        Available Formats: 
                                                                         
                                                                         
                                                                         
                                                                        Advanced Preparation:None
                                                                        Experience Level:Overview
                                                                        Program Prerequisites:General Understanding of Taxation
                                                                        Course ID:EWTFM-T-01892-22-O | 6233-CE-0608 | AM-104.22-OD
                                                                        Published Date: April 2021

                                                                        COURSE DESCRIPTION

                                                                        This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
                                                                        uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

                                                                        Topics include:
                                                                        • Blockchain basics.
                                                                        • Classification of cryptocurrency.
                                                                        • IRS Notice 2014-12.
                                                                        • Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
                                                                        • Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
                                                                        • Traps for the unwary.

                                                                        Learning Objectives:

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

                                                                        • Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
                                                                        • Determine whether a cryptocurrency transaction creates a taxable event.
                                                                        • Be able to identify the IRS forms needed to report cryptocurrency transactions.
                                                                        • Develop a working knowledge of possible reports due to other regulatory agencies.
                                                                        • Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the traders tax liability.
                                                                        • Become knowledgeable of current enforcement actions employed by the IRS.

                                                                        Who Should Attend:
                                                                        • All Certified Public Accountants (CPAs)
                                                                        • Enrolled Agents (EAs)
                                                                        • Tax Return Preparers (TRPs)
                                                                        • This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
                                                                          that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.

                                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                        NASBA
                                                                        IRS
                                                                        CTEC
                                                                        $49.00 each Add to cart

                                                                        10/19 PM 4-6 | Circular 230 The Ethical Guide

                                                                        • Credits: 2
                                                                        •  
                                                                        • Format: Scheduled Webinar
                                                                        • Field of Study: Federal Tax Ethics
                                                                        • Author/Speaker: Shelli Huston / Art Werner
                                                                        *Content Preview
                                                                        Available Formats: 
                                                                         
                                                                         
                                                                        Advanced Preparation:None
                                                                        Experience Level:Overview
                                                                        Program Prerequisites:General Understanding of Ethics
                                                                        Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                                        Published Date: June 2020
                                                                        COURSE DESCRIPTION

                                                                        This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                                        issues are discussed. A final examination covering the course material is administered.

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

                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                          NASBA
                                                                          IRS
                                                                          CTEC
                                                                          $49.00 each Add to cart

                                                                          10/19 PM 6-8 | The New Form 7203 and How to calculate Shareholder Basis

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

                                                                          *Content Preview
                                                                          Available Formats:
                                                                          Advanced Preparation:None
                                                                          Experience Level:Overview
                                                                          Program Prerequisites:Basic Understanding of Taxation
                                                                          Course ID:EWTFM-T-01913-22-O | 6233-CE-0681
                                                                          Published Date: Jan 2022

                                                                          COURSE DESCRIPTION

                                                                          Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, is required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
                                                                          outside basis as well as debt basis so as to compute any loss limitations under I.R.C. 461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will
                                                                          be strategies of how to reconstruct shareholder basis when it has not been done in the past.

                                                                          Topics include:
                                                                          • At-Risk Limitations
                                                                          • Passive Activity Limitations
                                                                          • Stock and Debt Basis Limitations
                                                                          • Completing Form 7203
                                                                          • Reconstructing Basis
                                                                          • Court Cases

                                                                          Learning Objectives:

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

                                                                          • Delineate Form 7203
                                                                          • Determine how to complete Form 7203
                                                                          • Outline strategies to reconstruct Shareholder Basis
                                                                          • Explain loss limitations of 461
                                                                          • Compare at-risk rules and limitations

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

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

                                                                          $49.00 each Add to cart

                                                                          10/19 PM 8-10 | Reasonable Compensation

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

                                                                          *Content Preview
                                                                          Available Formats: 
                                                                           
                                                                           
                                                                           
                                                                          Advanced Preparation:None
                                                                          Experience Level:Overview
                                                                          Program Prerequisites:General Understanding Taxation
                                                                          Course ID:EWTFM-T-01888-22-O | 6233-CE-0601
                                                                          Published Date:August 2021

                                                                          COURSE DESCRIPTION

                                                                          This seminar will focus on attributes of Officer Reasonable Compensation requirements in S & C Corporations. Focusing on court cases as an authority in determining what reasonable compensation should be, who is required to receive
                                                                          it, as well as other facts & circumstances to advise taxpayers accordingly. This seminar will also look at strategies practitioners may use when representing taxpayers before the Internal Revenue Service to defend the Officer's
                                                                          Reasonable Compensation amount taken in any given year.

                                                                            Course Objectives:

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

                                                                            • Define what Reasonable Compensation is and who is required to receive it.
                                                                            • Associate Accountable Plan requirements to Reasonable Compensation.
                                                                            • Understand criteria set forth by the courts.
                                                                            • Review methods used by the IRS when auditing Reasonable Compensation.
                                                                            • Analyze approaches used in defending the amount of Reasonable Compensation.

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

                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                            NASBA
                                                                            IRS
                                                                            CTEC
                                                                            $49.00 each Add to cart

                                                                            10/20 AM 11-1 | The Tax Aspects of Cryptocurrency

                                                                            • Credits: 2
                                                                            • Format: Scheduled Webinar
                                                                            • Field of Study: Federal Tax Law
                                                                            • Author/Speaker: Art Werner

                                                                            *Content Preview
                                                                            Available Formats: 
                                                                             
                                                                             
                                                                             
                                                                            Advanced Preparation:None
                                                                            Experience Level:Overview
                                                                            Program Prerequisites:General Understanding of Taxation
                                                                            Course ID:EWTFM-T-01909-22-O | 6233-CE-0618 | WR-372.22-OD
                                                                            Published Date: August 2021
                                                                            COURSE DESCRIPTION

                                                                            Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

                                                                            Topics include:
                                                                            • Introduction to cryptocurrency
                                                                            • Understanding the term blockchain
                                                                            • Various types of cryptocurrency
                                                                            • Why cryptocurrency is popular
                                                                            • Investment attributes of cryptocurrency
                                                                            • Tax aspects of cryptocurrency
                                                                            • Position of the Internal Revenue Service
                                                                            • Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
                                                                            • Understanding Notice 2014-21 FAQs
                                                                            • Compliance issues
                                                                            • Charitable issues
                                                                            • Internal Revenue Service enforcement

                                                                            Learning Objectives:

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

                                                                            • To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.

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

                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                            NASBA
                                                                            IRS
                                                                            CTEC
                                                                            $49.00 each Add to cart

                                                                            10/20 AM 9-11 | The ABCs of Advisory Services

                                                                            • Credits: 2
                                                                            • Format: Scheduled Webinar
                                                                            • Field of Study: Federal Tax Law
                                                                            • Author/Speaker: Art Werner

                                                                            *Content Preview
                                                                            Available Formats:
                                                                            Advanced Preparation:None
                                                                            Experience Level:Intermediate
                                                                            Program Prerequisites:General Understanding
                                                                            Course ID:EWTFM-T-01899-22-O | 6233-CE-0615
                                                                            Published Date:November 2021


                                                                            COURSE DESCRIPTION

                                                                            Over the next decade, the area of ?Advisory Services? has the greatest potential for growth in your practice.  Complexities within your clients? financial, estate, and asset protection plans coupled with the ever-changing
                                                                            Internal Revenue Code has created an opportunity for the CPA, the EA, and other advisors to expand their client offerings. This course provides the practitioner with the framework for practice expansion as well as an understanding
                                                                            of a variety of necessary issues and techniques.

                                                                            Topics include:
                                                                            • Understanding the concept of ?Integrated Planning? (financial, estate, asset protection, and tax planning)
                                                                            • Changes in the landscape of a tax practitioner?s practice
                                                                            • The bridging of services
                                                                            • Getting started ? Where do your clients fail?
                                                                            • Understanding the primary planning issues for all clients
                                                                            • Estate and Gift issues
                                                                            • Traps, pitfalls, and tips in planning
                                                                            • Practical steps in establishing a tax advisory and wealth management services practice
                                                                            • Domicile issues

                                                                            Learning Objectives:

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

                                                                            • To provide an understanding of issues and techniques in all areas of planning that will allow the practitioner to expand their tax advisory and wealth management services practice

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

                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                            NASBA
                                                                            IRS
                                                                            CTEC

                                                                            $49.00 each Add to cart

                                                                            10/20 PM 2-4 | The Essentials of Fringe Benefits Planning

                                                                            • Credits: 2
                                                                            • Format: Scheduled Webinar
                                                                            • Field of Study: Federal Tax Law
                                                                            • Author/Speaker: Art Werner

                                                                            *Content Preview
                                                                            Available Formats: 
                                                                             
                                                                             
                                                                             
                                                                             
                                                                            Advanced Preparation:None
                                                                            Experience Level:Overview
                                                                            Program Prerequisites:General Understanding Taxation
                                                                            Course ID:EWTFM-T-01903-22-O | 6233-CE-0617 | WR-366.22-LW
                                                                            Published Date: September 2021
                                                                            COURSE DESCRIPTION

                                                                            Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your clients business and personal needs. There are a variety of tools and techniques
                                                                            to meet a clients fringe benefit planning objectives. 

                                                                            This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including
                                                                            ERISA reporting and disclosure requirements.

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

                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                            NASBA
                                                                            IRS
                                                                            CTEC
                                                                            $49.00 each Add to cart

                                                                            10/20 PM 5-7 | Schedule K-1 What is it and What do I do with it?

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

                                                                            *Content Preview
                                                                            Available Formats: 
                                                                             
                                                                             
                                                                             
                                                                            Advanced Preparation:None
                                                                            Experience Level:Overview
                                                                            Program Prerequisites:General Understanding of Taxation
                                                                            Course ID:EWTFM-T-01889-22-O | 6233-CE-0604 | MJH-428.22-LW
                                                                            Published Date:March 2022
                                                                            COURSE DESCRIPTION

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

                                                                              Learning Objectives:

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

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

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

                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                              NASBA
                                                                              IRS
                                                                              CTEC
                                                                              $49.00 each Add to cart

                                                                              10/20 PM 7-9 | Navigating the New Schedules K-2 and K-3

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

                                                                              *Content Preview
                                                                              Available Formats: 
                                                                               
                                                                               
                                                                               
                                                                               
                                                                              Advanced Preparation:None
                                                                              Experience Level:Basic
                                                                              Program Prerequisites:General Understanding of Taxes
                                                                              Course ID:EWTFM-T-01941-22-O | 6233-CE-0704 | MJH-430.22-LW
                                                                              Published Date:Mar 2022
                                                                              COURSE DESCRIPTION

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

                                                                              Learning Objectives:

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

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

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

                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                              NASBA
                                                                              IRS
                                                                              CTEC
                                                                              $74.00 each Add to cart

                                                                              10/21 AM 10-1 | ASU 2016-14 Presentation of Financial Statements for Not for Profit Entities

                                                                              • Credits: 3
                                                                              •  
                                                                              • Format: Scheduled Webinar
                                                                              • Field of Study: Accounting | Auditing
                                                                              • Author/Speaker: Michael Morgan
                                                                              *Content Preview
                                                                              Available Formats: 
                                                                               
                                                                               
                                                                               
                                                                              Advanced Preparation:None
                                                                              Experience Level:Overview
                                                                              Program Prerequisites:General Understanding of Accountancy
                                                                              Course ID:MM-331.22-LW
                                                                              Published Date: April 2020
                                                                              COURSE DESCRIPTION

                                                                              This course is designed to help Understand the purpose of ASU 2016-14, describe the history and changes that brought forth the publication of ASU 2016-14, and understand the effective date of ASU 2016-14. ASU 2016-14 was issued as
                                                                              a result of FASB 117 and follows prior work set forth by FASB 117. Lets back up before FASB 117 the only guidance for NFPs was a mish-mash of several AICPA audit guides. Which caused Major differences in NFP financial reporting,
                                                                              lack of comparability, the difficulty for creditors, donors, and users to fully understand NFP. This led to the creation of FASB 117.

                                                                              Wait, we're talking about ASU 2016-14. Yes, there is a history as to why we are at ASU 2016-14, but to fully understand it we have to look at the history, what has changed and where we are now. this course will provide some needed
                                                                              background for the folks, but more importantly, provide a solid foundation for the implementation of ASU 2016-14. Let's get started.

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

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


                                                                                $49.00 each Add to cart

                                                                                10/21 PM 1-3 | Employee Retention Credit (ERC)

                                                                                • Credits: 2
                                                                                •  
                                                                                • Format: Scheduled Webinar
                                                                                • Field of Study: Federal Tax Update
                                                                                • Author/Speaker: MaryJane Hourani
                                                                                *Content Preview
                                                                                Available Formats: 
                                                                                 
                                                                                 
                                                                                 
                                                                                Advanced Preparation:None
                                                                                Experience Level:Overview
                                                                                Program Prerequisites:General Understanding of Taxation
                                                                                Course ID:EWTFM-U-01870-22-O | 6233-CE-0584 | MJH-427.22-LW
                                                                                Published Date: June 2020
                                                                                COURSE DESCRIPTION

                                                                                The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
                                                                                Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

                                                                                  Learning Objectives:

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

                                                                                  • Identify who is a Qualified Employer.
                                                                                  • Identify who are Qualified Employees.
                                                                                  • Discuss the qualifying factors of the Employee Retention Credit.
                                                                                  • Analyze the different parameters of each Act.
                                                                                  • Describe the procedures for claiming the Employee Retention Credit.
                                                                                  • Describe how to amend payroll tax returns to claim the Employee Retention Credit.

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

                                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                  NASBA
                                                                                  IRS
                                                                                  CTEC
                                                                                  $24.00 each Add to cart

                                                                                  10/21 PM 3-4 | CPAs... Who are we?

                                                                                  • Credits: 1
                                                                                  • Format: Scheduled Webinar
                                                                                  • Field of Study: Personnel | Human Resources
                                                                                  •  
                                                                                  • Author/Speaker: Frank Castillo

                                                                                  *Content Preview
                                                                                  Available Formats: 
                                                                                   
                                                                                   
                                                                                   
                                                                                  Advanced Preparation:None
                                                                                  Experience Level:Basic 
                                                                                  Program Prerequisites:None
                                                                                  Course ID:FC-102.22-OD
                                                                                  Published Date:March 2022
                                                                                  COURSE DESCRIPTION

                                                                                  Its a tall order to synthesize who we are as individuals and professionals in just sixty minutes, but well try!   During this 1-hour on-demand webinar, well review those common qualities found among us and discuss the
                                                                                  changing nature of our profession and ways that CPAs can adapt, survive and thrive! 

                                                                                  Learning Objectives:

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

                                                                                  1. Identify key changes impacting the CPA profession.
                                                                                  2. Recall common characteristics and traits commonly shared by our colleagues.
                                                                                  3. Identify steps we as professionals can take to build trust with our colleagues.

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

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


                                                                                  $49.00 each Add to cart

                                                                                  10/21 PM 5-7 | Can I get sued for this? How to avoid Accounting Malpractice

                                                                                  • Credits: 2
                                                                                  • Format: Scheduled Webinar
                                                                                  • Field of Study: Accounting
                                                                                  • Author/Speaker: Allison McLeod

                                                                                  *Content Preview
                                                                                  Available Formats:
                                                                                  Advanced Preparation:None
                                                                                  Experience Level:Basic 
                                                                                  Program Prerequisites:General Understanding of Accountancy
                                                                                  Course ID:AM-107.22-LW
                                                                                  Published Date:April 2022
                                                                                  COURSE DESCRIPTION

                                                                                  This seminar will review situations in which a CPA or accounting professional may have to be in danger of being sued. We will cover common law causes of action, such as negligence, and the relevant standards and case law defining
                                                                                  what constitutes reasonable practitioner behavior. This course is ideal for lawyers, CPAs, EAs, tax preparers, accountants, and insurance personnel.

                                                                                  Learning Objectives:

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

                                                                                  • Define the elements of negligence, the common law cause of action.
                                                                                  • Explain what constitutes reasonable practitioner behavior concerning practice standards and common law.
                                                                                  • Ascertain how to avoid common pitfalls that could lead to the practitioner being sued.


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

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



                                                                                  $49.00 each Add to cart

                                                                                  10/21 PM 7-9 | Understanding IRAs and Qualified Retirement Plans After the Secure Act

                                                                                  • Credits: 2
                                                                                  • Format: Scheduled Webinar
                                                                                  • Field of Study: Federal Tax Law
                                                                                  • Author/Speaker: Art Werner
                                                                                  *Content Preview
                                                                                  Available Formats: 
                                                                                   
                                                                                   
                                                                                   
                                                                                  Advanced Preparation:None
                                                                                  Experience Level:Overview
                                                                                  Program Prerequisites:General Understanding of Taxation
                                                                                  Course ID:EWTFM-T-01910-22-O | 6233-CE-0620 | WR-355.22-LW
                                                                                  Published Date: Oct 2020
                                                                                  COURSE DESCRIPTION

                                                                                  This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
                                                                                  Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
                                                                                  is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
                                                                                  plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
                                                                                  to success in determining which one is the best for your unique situation.

                                                                                    Learning Objectives:

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

                                                                                    • State the difference between an IRA and a qualified Plan.
                                                                                    • Identify how much I can put into an IRA
                                                                                    • Identify the pitfalls of early withdrawals.
                                                                                    • Identify the traps of Roth Conversion.

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

                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                    NASBA
                                                                                    IRS
                                                                                    CTEC
                                                                                    $99.00 each Add to cart

                                                                                    10/24 AM 10-2 | Advising the Individual Taxpayer with Complex Tax Affairs

                                                                                    • Credits: 4
                                                                                    • Format: Scheduled Webinar
                                                                                    • Field of Study: Federal Tax Law
                                                                                    •  
                                                                                    • Author/Speaker: Art Werner
                                                                                    *Content Preview
                                                                                    Available Formats:
                                                                                    Advanced Preparation:None
                                                                                    Experience Level:Overview
                                                                                    Program Prerequisites:General Understanding of Taxation
                                                                                    Course ID:EWTFM-T-01861-22-O | 6233-CE-0575 | WR-354.22-LW
                                                                                    Published Date: September 2020
                                                                                    COURSE DESCRIPTION

                                                                                    This program has the information and sources of authority you need to understand complex transactions and advise your clients about what works and what does not to assure they pay what they owe, but no more, and preserve wealth for
                                                                                    families.

                                                                                    Highlights include:
                                                                                    • Be prepared to discuss popular tax shelters, explaining why one works and another does not. In addition to COVID 19 compliance, and understanding phase-in, phase-out limitations on high-income individuals, some planning ideas.
                                                                                      What are some safe tax shelters often overlooked?
                                                                                    • Taking advantage of various opportunities for income tax deferral
                                                                                    • Income splitting
                                                                                    • Section 1202 Stock
                                                                                    • Cash gifts to Uniform Gift to Minors accounts
                                                                                    • Qualifying children for IRA accounts
                                                                                    • Building cash values in Life Insurance policies
                                                                                    • GRITS, GRATS, and CRUTS and why they are not popular right now

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

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

                                                                                      $24.00 each Add to cart

                                                                                      10/24 PM 2-3 | Planning for the Unexpected

                                                                                      • Credits: 1
                                                                                      • Format: Scheduled Webinar
                                                                                      • Field of Study: Accounting
                                                                                      • Author/Speaker: Michael Morgan
                                                                                      *Content Preview
                                                                                      Available Formats: 
                                                                                       
                                                                                       
                                                                                       
                                                                                      Advanced Preparation:None
                                                                                      Experience Level:Overview
                                                                                      Program Prerequisites:General Understanding of Accountancy
                                                                                      Course ID:MM-336.22-LW
                                                                                      Published Date: June 2020
                                                                                      COURSE DESCRIPTION

                                                                                      The Unexpected is just that unexpected, but that does NOT mean you cant prepare. Establishing an emergency fund and reviewing current insurance gaps is a small piece of the plan. Together we will look at steps you can take to help
                                                                                      get you through a disaster such as a hurricane, Illness, Accident, or fire. The organization is key and checking your emotions will help you proactively prepare for the next emergency.

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

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


                                                                                        $49.00 each Add to cart

                                                                                        10/24 PM 4-6 | Im Over Overtime

                                                                                        • Credits: 2
                                                                                        • Format: Scheduled Webinar
                                                                                        • Field of Study: Personnel | HR
                                                                                        •  
                                                                                        • Author/Speaker: Frank Castillo
                                                                                        Available Formats:
                                                                                        Advanced Preparation:None
                                                                                        Experience Level:Overview
                                                                                        Program Prerequisites:General Understanding of HR
                                                                                        Course ID:FC-104.22-LW
                                                                                        Published Date: June 2021
                                                                                        COURSE DESCRIPTION

                                                                                        There is no single topic that affects accounting professionals with such ferocity as sustained overtime.  Work/life nirvana has been the goal of our profession for decades, yet we continue to face mounting hours despite countless
                                                                                        advances in technology.  During this course, well unpack this topic, discuss the negative impact of sustained overtime and propose strategies to tame this monster.

                                                                                          Learning Objectives:

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

                                                                                          • Recall key trends and statistics associated with overtime in the accounting profession.
                                                                                          • Identify key attributes concerning social anxiety and work addiction.
                                                                                          • Recall proven strategies to reduce number of hours spent working overtime.

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

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



                                                                                          $49.00 each Add to cart

                                                                                          10/24 PM 6-8 | Protecting your Clients Against Identity Theft Investment Fraud and Consumer Fraud

                                                                                          • Credits: 2
                                                                                          • Format: Scheduled Webinar
                                                                                          • Field of Study: Specialized Knowledge | Federal Tax Law
                                                                                          • Author/Speaker: Michael Morgan
                                                                                          *content preview
                                                                                          Course ID:Advanced Preparation:Experience Level:
                                                                                          EWTFM-T-01893-22-O | 6233-CE-0629NoneOverview
                                                                                          Published Date:Program Prerequisites:Other Course Formats:
                                                                                          June 2021Basic Understanding of ManagementVideo | Audio | OnDemand Webinar

                                                                                          COURSE DESCRIPTION

                                                                                          The cost of fraud is growing rapidly and affects not just the victims but all of us. For example, fraud is responsible for 10% of all health care expenses, the cost to consumers is $75 - $130 billion each year, 13% of credit card sales
                                                                                          result in fraud loss, 200 million shoplifting incidents each year cost $12 billion, food stamp fraud costs $240 million each year, telephone fraud exceeds $10 billion/yr., and telemarketing scams exceed $40 billion/yr.

                                                                                            Who Should Attend:
                                                                                            • All Certified Public Accountants (CPAs)
                                                                                            • Enrolled Agents (EAs)
                                                                                            • Tax Return Preparers (TRPs)

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

                                                                                            $49.00 each Add to cart

                                                                                            10/24 PM 8-10 | Children of All Ages Comprehensive Planning Techniques

                                                                                            • Credits: 2
                                                                                            • Format: Scheduled Webinar
                                                                                            • Field of Study: Federal Tax Update
                                                                                            • Author/Speaker: Shelli Huston
                                                                                            *Content Preview
                                                                                            Available Formats: 
                                                                                             
                                                                                             
                                                                                             
                                                                                            Advanced Preparation:None
                                                                                            Experience Level:Overview
                                                                                            Program Prerequisites:General Understanding of Taxation
                                                                                            Course ID:EWTFM-U-01865-22-O | 6233-CE-0579 | SH-210.22-LW
                                                                                            Published Date: May 2020
                                                                                            COURSE DESCRIPTION

                                                                                            What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
                                                                                            factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
                                                                                            impact your tax return.

                                                                                            Topics include:
                                                                                            • Who are the children of today?
                                                                                            • Form 8332
                                                                                            • Definition of a Qualified Child
                                                                                            • Support Test
                                                                                            • Credits
                                                                                            • Kiddie Tax
                                                                                            • Gift Tax
                                                                                            • Working Children
                                                                                            • Retirement for a Child
                                                                                            • Health Insurance

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

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

                                                                                              $124.00 each Add to cart

                                                                                              10/25 AM 9-2 | Government Auditing Standards

                                                                                              • Credits: 5
                                                                                              • Format: Scheduled Webinar
                                                                                              • Field of Study: Governmental Auditing
                                                                                              • Author/Speaker: Michael Morgan
                                                                                              *Content Preview
                                                                                              Available Formats: 
                                                                                               
                                                                                               
                                                                                               
                                                                                              Advanced Preparation:None
                                                                                              Experience Level:Overview
                                                                                              Program Prerequisites:General Understanding of Accountancy
                                                                                              Course ID:MM-325.22-LW
                                                                                              Published Date: April 2019
                                                                                              COURSE DESCRIPTION

                                                                                              The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of Inspectors General, and others. Many local government performance auditors also use
                                                                                              yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.

                                                                                              In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.

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

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

                                                                                                $49.00 each Add to cart

                                                                                                10/25 PM 2-4 | Taxation of the Cannabis Industry

                                                                                                • Credits: 2
                                                                                                • Format: Scheduled Webinar
                                                                                                • Field of Study: Federal Tax Law
                                                                                                • Author/Speaker: MaryJane Hourani
                                                                                                *Content Preview
                                                                                                Available Formats: 
                                                                                                 
                                                                                                 
                                                                                                 
                                                                                                Advanced Preparation:None
                                                                                                Experience Level:Overview
                                                                                                Program Prerequisites:General Understanding of Taxation
                                                                                                Course ID:EWTFM-T-01897-22-O | 6233-CE-0610 | MJH-420.22-OD
                                                                                                Published Date: Dec 2020
                                                                                                COURSE DESCRIPTION

                                                                                                This course will discuss the taxation of Medical and Recreational Marijuana as well as Industrial Hemp. We will look at the limitations imposed by I.R.C. 280E and navigate through the Cost of Goods, cost allocations, and inventory.
                                                                                                Also discussed will be relevant Federal Case Law and some new legislative efforts affecting the industry.

                                                                                                This course will discuss the taxation of the Cannabis Industry and provide a general overview of relevant Internal Revenue Code (I.R.C.) sections, Chief Counsel guidance as well as pertinent Court Cases.

                                                                                                Topics include:
                                                                                                • Historical view of U.S. Taxation
                                                                                                • Distinguish between Industrial Hemp and Marijuana
                                                                                                • Review Income as defined by the I.R.C.
                                                                                                • Apply restrictions and limitations of 280E
                                                                                                • Examine the state marijuana laws
                                                                                                • Discuss the challenges of cash-intensive business
                                                                                                • Analyze Federal Court Cases

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

                                                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                  NASBA
                                                                                                  IRS
                                                                                                  CTEC
                                                                                                  $24.00 each Add to cart

                                                                                                  10/25 PM 5-6 | Ethics Tax Practice and the Cannabis Industry

                                                                                                  • Credits: 1
                                                                                                  • Format: Scheduled Webinar
                                                                                                  • Field of Study: Federal Tax Ethics
                                                                                                  • Author/Speaker: MaryJane Hourani
                                                                                                  *Content Preview
                                                                                                  Available Formats: 
                                                                                                   
                                                                                                   
                                                                                                  Advanced Preparation:None
                                                                                                  Experience Level:Overview
                                                                                                  Program Prerequisites:General Understanding of Ethics
                                                                                                  Course ID:EWTFM-E-01896-22-O | 6233-CE-0626 | MJH-421.22-LW
                                                                                                  Published Date:April 2021
                                                                                                  ***SPECIAL NOTE: This course will not cover EAs Circular 230 Requirement. Also, this course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                                                                                  COURSE DESCRIPTION

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

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

                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                    NASBA
                                                                                                    IRS
                                                                                                    CTEC
                                                                                                    $49.00 each Add to cart

                                                                                                    10/25 PM 7-9 | SAS 117 Compliance Audits

                                                                                                    • Credits: 2
                                                                                                    • Format: Scheduled Webinar
                                                                                                    • Field of Study: Auditing
                                                                                                    • Author/Speaker: Michael Morgan
                                                                                                    *Content Preview
                                                                                                    Available Formats: 
                                                                                                     
                                                                                                     
                                                                                                     
                                                                                                    Advanced Preparation:None
                                                                                                    Experience Level:Overview
                                                                                                    Program Prerequisites:General Understanding of Auditing
                                                                                                    Course ID:MM-334.22-LW
                                                                                                    Published Date: Mar 2020
                                                                                                    COURSE DESCRIPTION

                                                                                                    SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing
                                                                                                    Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

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

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


                                                                                                      $49.00 each Add to cart

                                                                                                      10/26 AM 11-1 | International Cross-Border Transactions

                                                                                                      • Credits: 2
                                                                                                      • Format: Scheduled Webinar
                                                                                                      • Field of Study: Federal Tax Law
                                                                                                      • Author/Speaker: Allison McLeod

                                                                                                      *Content Preview
                                                                                                      Available Formats: 
                                                                                                       
                                                                                                      Advanced Preparation:None
                                                                                                      Experience Level:Basic 
                                                                                                      Program Prerequisites:General Understanding of  International Transactions
                                                                                                      Course ID:EWTFM-T-01877-22-O | 6233-CE-0594 | AM-106.22-LW
                                                                                                      Published Date:March 2022
                                                                                                      COURSE DESCRIPTION

                                                                                                      Please join us for an introductory course in international cross-border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an
                                                                                                      entity's effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US-Canada transaction.

                                                                                                        Learning Objectives:

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

                                                                                                        • Identify a cross-border transaction and be able to discuss potential implications.
                                                                                                        • Determine potential audit risks involved with cross-border transactions.
                                                                                                        • Explain the role of a competent authority, advanced pricing agreements, and other alternative methods in reducing audit risk.
                                                                                                        • Understand the types of contemporaneous documentation needed.
                                                                                                        • Apply these principles to decrease an entitys effective tax rate.

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

                                                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                          NASBA
                                                                                                          IRS
                                                                                                          CTEC
                                                                                                          $49.00 each Add to cart

                                                                                                          10/26 AM 9-11 | International Tax Treaties

                                                                                                          • Credits: 2
                                                                                                          • Format: Scheduled Webinar
                                                                                                          • Field of Study: Federal Tax Law
                                                                                                          • Author/Speaker: Allison McLeod

                                                                                                          *Content Preview
                                                                                                          Available Formats: 
                                                                                                           
                                                                                                           
                                                                                                           
                                                                                                           
                                                                                                          Advanced Preparation:None
                                                                                                          Experience Level:Basic
                                                                                                          Program Prerequisites:General Understanding of International Tax
                                                                                                          Course ID:EWTFM-T-01878-22-O | 6233-CE-0595 | AM-105.22-LW
                                                                                                          Published Date:March 2022
                                                                                                          COURSE DESCRIPTION

                                                                                                          This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions. It discusses the ordering rules for local laws versus treaty laws, and
                                                                                                          the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The participant will learn about planning opportunities to contemplate when structuring foreign operations.

                                                                                                          This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise businesses that have cross-border
                                                                                                          operations and issues. All in-house and public practice professionals involved with international tax compliance and planning will benefit from this timely and insightful seminar.

                                                                                                          Learning Objectives:

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

                                                                                                          • Be able to discuss common treaty provisions in the US Model Treaty.
                                                                                                          • Understand typical reduced withholding rates on dividends, interest, and royalties.
                                                                                                          • Describe the purpose of income tax treaties in the tax regimes of countries.
                                                                                                          • Acquire a better understanding of the international tax environment.
                                                                                                          • Recognize qualifications for a permanent establishment
                                                                                                          • Describe the rules by which a taxpayer must disclose a tax position to the IRS for claiming treaty benefits that conflict with the IRC.
                                                                                                          • Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
                                                                                                          • Recognize when a company/citizen would need to file Form W8-BEN with the IRS to claim treaty benefits for US tax withholding.


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

                                                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                          NASBA
                                                                                                          IRS
                                                                                                          CTEC
                                                                                                          $99.00 each Add to cart

                                                                                                          10/26 PM 2-6 | A CPAs Guidebook for Ethical Behavior A CPE Ethics Course for Texas CPAs

                                                                                                          • Credits: 4
                                                                                                          • Format: Scheduled Webinar
                                                                                                          • Field of Study: Ethics
                                                                                                          • Author/Speaker: Allison McLeod

                                                                                                          *Content Preview
                                                                                                          Available Formats: 
                                                                                                           
                                                                                                           
                                                                                                           
                                                                                                           
                                                                                                          Advanced Preparation:None
                                                                                                          Experience Level:Basic
                                                                                                          Program Prerequisites:General Understanding of Ethics
                                                                                                          Course ID:AM-103.22-LW
                                                                                                          Published Date:March 2022
                                                                                                          COURSE DESCRIPTION

                                                                                                          A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
                                                                                                          laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes
                                                                                                          with a section on how a CPA can put his or her ethics into action.

                                                                                                          Learning Objectives:

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

                                                                                                          • To educate licensees in ethics of professional accounting as Texas CPAs.
                                                                                                          • To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
                                                                                                          • To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
                                                                                                          • To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
                                                                                                          1. CPAs in client practice of public accountancy who perform attest and non-attest services.
                                                                                                          2. CPAs employed in industry who provide internal accounting and auditing services.
                                                                                                          3. CPAs employed in education or government accounting or auditing.

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

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


                                                                                                          $24.00 each Add to cart

                                                                                                          10/26 PM 6-7 | An Introduction to Self-Directed Solo 401(k)s

                                                                                                          • Credits: 1
                                                                                                          • Format: Scheduled Webinar
                                                                                                          • Field of Study: Federal Tax Law
                                                                                                          • Author/Speaker: Whitney Nash
                                                                                                          *Content Preview
                                                                                                          Available Formats:
                                                                                                          Advanced Preparation:None
                                                                                                          Experience Level:Overview
                                                                                                          Program Prerequisites:General Understanding of Self Directed 401(k)s
                                                                                                          Course ID:EWTFM-T-01863-22-O | 6233-CE-0577 | WN-201.22-LW
                                                                                                          Published Date: March 2021
                                                                                                          COURSE DESCRIPTION

                                                                                                          This course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize
                                                                                                          when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements.

                                                                                                          As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe
                                                                                                          one of the best, cost-effective, and tax-efficient optimization strategies available for them.

                                                                                                            Learning Objectives:

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

                                                                                                            • Gain an understanding of the Self-Directed Solo 401(k)s eligibility requirements, contribution limits, investment options, features, and provisions.
                                                                                                            • Discover tax-planning opportunities that can help your clients have a tax-efficient and compliant savings strategy for today and in retirement.
                                                                                                            • Learn the pitfalls that could result in adverse tax consequences and penalties.
                                                                                                            • Obtain important tax filing information and learn about the reporting requirements for the plan.

                                                                                                            Website for Hyperlinking:

                                                                                                            www.nashionalsd.com

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

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

                                                                                                            $24.00 each Add to cart

                                                                                                            10/26 PM 7-8 | Threats to Independence

                                                                                                            • Credits: 1
                                                                                                            • Format: Scheduled Webinar
                                                                                                            • Field of Study: Governmental Auditing
                                                                                                            • Author/Speaker: Michael Morgan
                                                                                                            *Content Preview
                                                                                                            Available Formats: 
                                                                                                             
                                                                                                             
                                                                                                             
                                                                                                            Advanced Preparation:None
                                                                                                            Experience Level:Overview
                                                                                                            Program Prerequisites:General Understanding of Auditing
                                                                                                            Course ID:MM-338.22-LW
                                                                                                            Published Date: April 2020
                                                                                                            COURSE DESCRIPTION

                                                                                                            The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate non-authoritative standards, and broaden existing guidance. Independence Standards Board issued an exposure
                                                                                                            draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence rules and regulations makes it applicable to public
                                                                                                            companies and their auditors, and most interpretations resulted from firefighting.

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

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


                                                                                                              $49.00 each Add to cart

                                                                                                              10/26 PM 8-10 | Offer in Compromise Settle Tax Debts for Less Than What Is Owed

                                                                                                              • Credits: 2
                                                                                                              • Format: Scheduled Webinar
                                                                                                              • Field of Study: Federal Tax Update
                                                                                                              • Author/Speaker: Charles Montecino
                                                                                                              *Content Preview
                                                                                                              Available Formats: 
                                                                                                               
                                                                                                               
                                                                                                               
                                                                                                              Advanced Preparation:None
                                                                                                              Experience Level:Overview
                                                                                                              Program Prerequisites:General Understanding  of Taxation
                                                                                                              Course ID:EWTFM-U-01882-22-O | 6233-CE-0597 | CM-200.22-LW
                                                                                                              Published Date: May 2020
                                                                                                              COURSE DESCRIPTION

                                                                                                              The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they go off the grid. They take jobs that pay in cash, work as subcontractors, and dont have a
                                                                                                              bank account. By not working on the books the IRS cant garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
                                                                                                              having a bank account the IRS cant levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can come clean and settle
                                                                                                              their tax debts, reestablish their credit, and get the trauma out of their life.

                                                                                                              Topics include:
                                                                                                              • Effective Tax Administration
                                                                                                              • Doubt as to Liability
                                                                                                              • Doubt as to Collectability

                                                                                                              Learning Objectives:

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

                                                                                                              • Identify the three types of offers
                                                                                                              • Determine which offer best serves your client
                                                                                                              • Familiarize yourself with the different forms used in filing

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

                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                              NASBA
                                                                                                              IRS
                                                                                                              CTEC
                                                                                                              $124.00 each Add to cart

                                                                                                              10/27 AM 10-3 | Individual Tax (The Basics)

                                                                                                              • Credits: 5
                                                                                                              • Format: Scheduled Webinar
                                                                                                              • Field of Study: Federal Tax Update
                                                                                                              • Author/Speaker: Mary Jane Hourani
                                                                                                              *Content Preview
                                                                                                              Available Formats: 
                                                                                                               
                                                                                                               
                                                                                                               
                                                                                                               
                                                                                                              Advanced Preparation:None
                                                                                                              Experience Level:Overview
                                                                                                              Program Prerequisites:General Understanding Taxes
                                                                                                              Course ID:EWTFM-U-01876-22-O | 6233-CE-0593 | MJH-425.22-LW
                                                                                                              Published Date: June 2021
                                                                                                              COURSE DESCRIPTION

                                                                                                              This course is designed for practitioners in their first through fifth years of practice. This course provides a critical discussion of tax preparation with a theoretical and practical study of Form 1040 and certain accompanying schedules. 

                                                                                                              Some topics are discussed more in-depth to clarify issues related to those selected topics. This course will also familiarize practitioners with Ethical dilemmas, with careful consideration of EITC Due Diligence.

                                                                                                                Learning Objectives:

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

                                                                                                                • Determine Preparer Rules and Responsibilities
                                                                                                                • Be familiar with tax-specific terminology.
                                                                                                                • Establish a taxpayers filing requirements and status.
                                                                                                                • Determine who is eligible to be claimed as a dependent.
                                                                                                                • Recognize and report different types of income and adjustments to income.
                                                                                                                • Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
                                                                                                                • Compare itemized deductions and the standard deduction.
                                                                                                                • Describe several nonrefundable and refundable income tax credits.
                                                                                                                • Determine documents required for EITC Due Diligence.
                                                                                                                • Understand Confidentiality, Privacy, and Disclosure Policies.

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

                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                NASBA
                                                                                                                IRS
                                                                                                                CTEC
                                                                                                                $49.00 each Add to cart

                                                                                                                10/27 PM 3-5 | The Tax Practitioners Guide to Estate Administration

                                                                                                                • Credits: 2
                                                                                                                •  
                                                                                                                • Format: Scheduled Webinar
                                                                                                                • Field of Study: Federal Tax Law
                                                                                                                •  
                                                                                                                • Author/Speaker: Art Werner 
                                                                                                                * Preview not available until after first air date.
                                                                                                                *Content Preview
                                                                                                                Available Formats: 
                                                                                                                 
                                                                                                                 
                                                                                                                 
                                                                                                                Advanced Preparation:None
                                                                                                                Experience Level:Overview
                                                                                                                Program Prerequisites:Basic Understanding of Taxation
                                                                                                                Course ID:EWTFM-T-01797-21-O | 6233-CE-0518
                                                                                                                Published Date: Oct 2021

                                                                                                                Course Description:

                                                                                                                The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
                                                                                                                until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
                                                                                                                use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
                                                                                                                in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
                                                                                                                with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
                                                                                                                the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

                                                                                                                Who Should Attend:
                                                                                                                • All Certified Public Accountants (CPAs)
                                                                                                                • Enrolled Agents (EAs)
                                                                                                                • Tax Return Preparers (TRPs)

                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                NASBA
                                                                                                                IRS
                                                                                                                CTEC
                                                                                                                $49.00 each Add to cart

                                                                                                                10/27 PM 5-7 | Post Mortem Estate Planning Primer

                                                                                                                • Credits: 2
                                                                                                                •  
                                                                                                                • Format: Scheduled Webinar
                                                                                                                • Field of Study: Federal Tax Law
                                                                                                                • Author/Speaker: Art Werner

                                                                                                                *Content Preview
                                                                                                                Available Formats: 
                                                                                                                 
                                                                                                                 
                                                                                                                 
                                                                                                                Advanced Preparation:None
                                                                                                                Experience Level:Overview
                                                                                                                Program Prerequisites:General Understanding of Taxation
                                                                                                                Course ID:EWTFM-T-01868-22-O | 6233-CE-0582
                                                                                                                Published Date:June 2021

                                                                                                                COURSE DESCRIPTION

                                                                                                                People die every year, but 2020 saw a lot of unexpected death. COVID-19 was devastating to several families, how prepared were you? How prepared were your clients? At the time of loss, things can become very chaotic for the spouse,
                                                                                                                the family, and the finances. Planning at this point is too late, other than funeral arrangements. Your clients will be less focused during times of loss and grieving and may want to push things off for later.

                                                                                                                This is where you can provide that stability to your clients and remove the confusion. Having a plan for the inevitable is good business, and can generate business for you. This course will cover the planning process that every CPA
                                                                                                                should be discussing with their clients now. Not Later.

                                                                                                                  Learning Objectives:

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

                                                                                                                  • Identify Post Mortem Opportunities on the Final Form 1040
                                                                                                                  • Identify Post Mortem Opportunities on the Estate Income Tax Returns Form 1041
                                                                                                                  • Define Executor responsibility
                                                                                                                  • Prepare Post Mortem Estate Tax Elections Form706
                                                                                                                  • Understand the reasoning for using Alternate Evaluation Dates
                                                                                                                  • Define the requirements for Qualified Terminable Interest Property (QTIP)
                                                                                                                  • Define the requirements for Qualified Domestic Trust (QDOT) Election
                                                                                                                  • Identify the rules for Resident Alien Spouses
                                                                                                                  • Define Special Use Valuation [IRC 2032(A)]
                                                                                                                  • State the purpose and use of Portability Election [IRC 2010(c)]

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

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

                                                                                                                  $24.00 each Add to cart

                                                                                                                  10/27 PM 7-8 | Abuse in Accounting

                                                                                                                  • Credits: 1
                                                                                                                  • Format: Scheduled Webinar
                                                                                                                  • Field of Study: Accounting | Auditing
                                                                                                                  • Author/Speaker: Michael Morgan 
                                                                                                                  *Content Preview
                                                                                                                  Available Formats: 
                                                                                                                   
                                                                                                                   
                                                                                                                   
                                                                                                                  Advanced Preparation:None
                                                                                                                  Experience Level:Overview
                                                                                                                  Program Prerequisites:General Understanding of Accountancy
                                                                                                                  Course ID:MM-332.22-LW
                                                                                                                  Published Date: April 2020
                                                                                                                  COURSE DESCRIPTION

                                                                                                                  What is Abuse? As soon as you hear the words accounting abuse how many companies or people come to mind? News stories constantly tell us of another occurrence of abuse. U.S. Chamber of Commerce estimates occupational fraud/abuse
                                                                                                                  cost over $50 billion annually. 1/3 of business failures are directly related to employee theft. 75% of all employees have stolen from their employers at least once and half of these employees have stolen repeatedly.

                                                                                                                  During this course we will discuss the different types of abuse found in businesses, and what you can do to Identify and deter employees from committing.

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

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


                                                                                                                    $24.00 each Add to cart

                                                                                                                    10/27 PM 8-9 | Electronic Payment Fraud Prevention and Detection

                                                                                                                    • Credits: 1
                                                                                                                    • Format: Scheduled Webinar
                                                                                                                    • Field of Study: Auditing
                                                                                                                    • Author/Speaker: Mary Schaeffer
                                                                                                                    *Content Preview
                                                                                                                    Available Formats: 
                                                                                                                     
                                                                                                                     
                                                                                                                     
                                                                                                                    Advanced Preparation:None
                                                                                                                    Experience Level:Overview
                                                                                                                    Program Prerequisites:General Understanding of Accountancy
                                                                                                                    Course ID:MS-113.22-LW
                                                                                                                    Published Date: May 2020
                                                                                                                    COURSE DESCRIPTION

                                                                                                                    Alas, technology not only helps legitimate businesses become more efficient; it also assists crooks looking to defraud your organization. Getting money out of your organization's bank account is now easier than ever. Just ask the growing
                                                                                                                    number of fraudsters snatching cash from unsuspecting organizations across the country. Unfortunately, every company is at risk and businesses do not have the same fraud protections as individuals. If you don't report the thefts
                                                                                                                    within 48 hours, you will probably end up eating the losseswhich can be substantial. Those who think they're protected because they don't make electronic payments or because they use positive pay are flat out wrong. What's worse,
                                                                                                                    it's not just the big guys who are getting hit. The crooks are also targeting smaller mid-sized companies, municipalities, schools, and not-for-profits. Avoiding electronic payments (ACH) is not the answer. You are still at risk;
                                                                                                                    this is the fastest-growing payment fraud. But you can protect your company if you take the right steps. Please join us for this 60-fast paced minute session with an industry expert, AP Nows Mary S. Schaeffer. It contains expert
                                                                                                                    advice about all the latest electronic payment frauds.

                                                                                                                    Topics include:
                                                                                                                    • How big a problem electronic fraud is.
                                                                                                                    • A description of how each of the electronic payment frauds can happen.
                                                                                                                    • A dialogue of best practices that will prevent each of these frauds.
                                                                                                                    • A discussion of some bank products that help stop electronic payment fraud.
                                                                                                                    • An overall discussion of practices every organization should use to protect against payment fraud.

                                                                                                                    Learning Objectives:

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

                                                                                                                    • Identify the types of ACH payments;
                                                                                                                    • Differentiate between the many different types of ACH payment fraud, including the two fastest-growing types;
                                                                                                                    • Navigate around the limited legal protections from your bank;
                                                                                                                    • Instruct your bank to use certain products to protect your company; and
                                                                                                                    • Implement best payment process practices that affect ACH payments to protect your organization.

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

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

                                                                                                                    $24.00 each Add to cart

                                                                                                                    10/27 PM 9-10 | Its all about Trust

                                                                                                                    • Credits: 1
                                                                                                                    • Format: Scheduled Webinar
                                                                                                                    • Field of Study: Personnel / Human Resources
                                                                                                                    • Author/Speaker: Frank Castillo
                                                                                                                    Available Formats:
                                                                                                                    Advanced Preparation:None
                                                                                                                    Experience Level:Overview
                                                                                                                    Program Prerequisites:NA
                                                                                                                    Course ID:FC-103.22-LW
                                                                                                                    Published Date:© August 2021
                                                                                                                    COURSE DESCRIPTION

                                                                                                                    Trust, Trust, Trust! It can’t be emphasized enough. This 1-hour OnDemand webinar goes to the very heart of practitioner-client relationships. We’ll discuss trust in the context of clients, scenarios, and common experiences that breathes
                                                                                                                    life into the expression “CPA, most trusted adviser”.

                                                                                                                      Learning Objectives:

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

                                                                                                                      • Recall the perception clients have of practitioners and ways we can enhance those perceptions.
                                                                                                                      • Identify various value-added services which strengthen the bonds of trust with clients.
                                                                                                                      • Recall tips CPAs can use to facilitate client transitions and obtain referrals from clients.

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

                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
                                                                                                                      NASBA



                                                                                                                      $49.00 each Add to cart

                                                                                                                      10/28 AM 10-12 | Tax Practice Standards

                                                                                                                      • Credits: 2
                                                                                                                      • Format: Scheduled Webinar
                                                                                                                      • Field of Study: Regulatory Ethics
                                                                                                                      • Author/Speaker: Allison McLeod

                                                                                                                      *Content Preview
                                                                                                                      Available Formats: 
                                                                                                                       
                                                                                                                       
                                                                                                                       
                                                                                                                      Advanced Preparation:None
                                                                                                                      Experience Level:Basic
                                                                                                                      Program Prerequisites:General Understanding of Ethics
                                                                                                                      Course ID:EWTFM-E-02008-22-O | 6233-CE-0737 | AM-128.22-LW
                                                                                                                      Published Date:March 2022

                                                                                                                      ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following States: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***

                                                                                                                      COURSE DESCRIPTION

                                                                                                                      Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners.  We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards
                                                                                                                      for Tax Services (SSTS), the Internal Revenue Code (IRC), and common law.  Also included will be case studies illustrating dilemmas faced by tax practitioners.  This course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                      Learning Objectives:

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

                                                                                                                      • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency, and proper administration of the tax law.
                                                                                                                      • Understand the practitioners obligations to disclose certain client information when representing them against the IRS
                                                                                                                      • Know the sources that govern tax practice, such as Treasury Circular 230, the SSTS, the IRC, and common law.
                                                                                                                      • Understand the common law standards of reasonable behavior and when a tax practitioner may be subject to negligence or other types of common law causes of action.

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

                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                      NASBA
                                                                                                                      IRS
                                                                                                                      CTEC
                                                                                                                      $49.00 each Add to cart

                                                                                                                      10/28 PM 12-2 | Tax Planning Using Like-Kind Exchange Transactions Under Sec.1031

                                                                                                                      • Credits: 2
                                                                                                                      • Format: Scheduled Webinar
                                                                                                                      • Field of Study: Federal Tax Update
                                                                                                                      • Author/Speaker: Allison McLeod

                                                                                                                      *Content Preview
                                                                                                                      Available Formats: 
                                                                                                                       
                                                                                                                       
                                                                                                                       
                                                                                                                      Advanced Preparation:None
                                                                                                                      Experience Level:Basic 
                                                                                                                      Program Prerequisites:General Understanding of Taxes
                                                                                                                      Course ID:EWTFM-U-02007-22-O | 6233-CE-0736 | AM-122.22-LW
                                                                                                                      Published Date:April 2022
                                                                                                                      COURSE DESCRIPTION

                                                                                                                      Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal shelters available to those buying and selling real property.  We will be covering the basic structure of an LKE, and ways
                                                                                                                      a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself
                                                                                                                      in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants, or other tax professionals.

                                                                                                                      Learning Objectives:

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

                                                                                                                      • Determine whether an LKE can be used to defer taxes upon the sale of real property.
                                                                                                                      • Know when it is appropriate to use a QI in effecting an LKE.
                                                                                                                      • Define a DST and how it can be used in obtaining replacement property on a timely basis.
                                                                                                                      • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

                                                                                                                      Who Should Attend:
                                                                                                                      • All Certified Public Accountants (CPAs)
                                                                                                                      • Enrolled Agents (EAs)
                                                                                                                      • Tax Return Preparers (TRPs)

                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                      NASBA
                                                                                                                      IRS
                                                                                                                      CTEC
                                                                                                                      $49.00 each Add to cart

                                                                                                                      10/28 PM 2-4 | Behavioral Ethics An Overview for All Accountants

                                                                                                                      • Credits: 2
                                                                                                                      • Format: Scheduled Webinar
                                                                                                                      • Field of Study: Federal Tax Ethics
                                                                                                                      • Author/Speaker: Davis Jackson
                                                                                                                      *Content Preview
                                                                                                                      Available Formats: 
                                                                                                                       
                                                                                                                       
                                                                                                                       
                                                                                                                      Advanced Preparation:None
                                                                                                                      Experience Level:Overview
                                                                                                                      Program Prerequisites:General Understanding of Ethics
                                                                                                                      Course ID:EWTFM-E-01914-22-O | 6233-CE-0624 | DJ-120.22-LW
                                                                                                                      Published Date: June 2016
                                                                                                                      ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                                                                                                      COURSE DESCRIPTION

                                                                                                                      In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself to achieve the highest standards of ethical conduct as a CPA.

                                                                                                                      The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

                                                                                                                        Learning Objectives:

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

                                                                                                                        • Recognize the meaning of ethics.
                                                                                                                        • Identify steps that you can take to resolve ethical dilemmas.
                                                                                                                        • Identify the core values of the CPA profession (integrity, objectivity, and independence).

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

                                                                                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                        NASBA
                                                                                                                        IRS
                                                                                                                        CTEC
                                                                                                                        $49.00 each Add to cart

                                                                                                                        10/28 PM 5-7 | Buying Selling or Gifting a Business Creatively

                                                                                                                        • Credits: 2
                                                                                                                        •  
                                                                                                                        • Format: Scheduled Webinar
                                                                                                                        • Field of Study: Federal Tax Update
                                                                                                                        • Author/Speaker: Art Werner

                                                                                                                        *Content Preview
                                                                                                                        Available Formats: 
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                        Advanced Preparation:None
                                                                                                                        Experience Level:Overview
                                                                                                                        Program Prerequisites:General Understanding of Taxes
                                                                                                                        Course ID:EWTFM-U-01867-22-O | 6233-CE-0581
                                                                                                                        Published Date:May 2021

                                                                                                                        COURSE DESCRIPTION

                                                                                                                        In addition to traditional issues faced by a business owner regarding the operation of his or her business, business ownership creates complexities in the tax, estate, and financial planning arenas. By focusing on the development of
                                                                                                                        many unique business planning tools, this course explores the entrance and exit strategies available to business owners.

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

                                                                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                          NASBA
                                                                                                                          IRS
                                                                                                                          CTEC

                                                                                                                          $49.00 each Add to cart

                                                                                                                          10/28 PM 8-10 | Circular 230 The Ethical Guide

                                                                                                                          • Credits: 2
                                                                                                                          •  
                                                                                                                          • Format: Scheduled Webinar
                                                                                                                          • Field of Study: Federal Tax Ethics
                                                                                                                          • Author/Speaker: Shelli Huston / Art Werner
                                                                                                                          *Content Preview
                                                                                                                          Available Formats: 
                                                                                                                           
                                                                                                                           
                                                                                                                          Advanced Preparation:None
                                                                                                                          Experience Level:Overview
                                                                                                                          Program Prerequisites:General Understanding of Ethics
                                                                                                                          Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                                                                                          Published Date: June 2020
                                                                                                                          COURSE DESCRIPTION

                                                                                                                          This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                                                                                          issues are discussed. A final examination covering the course material is administered.

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

                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                            NASBA
                                                                                                                            IRS
                                                                                                                            CTEC
                                                                                                                            $99.00 each Add to cart

                                                                                                                            10/31 AM 10-2 | Planning and Compliance for Complex Transactions for Business Owners

                                                                                                                            • Credits: 4
                                                                                                                            • Format: Scheduled Webinar
                                                                                                                            • Field of Study: Business Management
                                                                                                                            •  
                                                                                                                            • Author/Speaker: Art Werner
                                                                                                                            *Content Preview
                                                                                                                            Available Formats: 
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                            Advanced Preparation:None
                                                                                                                            Experience Level:Overview
                                                                                                                            Program Prerequisites:General Understanding of Business Ownership
                                                                                                                            Course ID:WR-353.22-LW
                                                                                                                            Published Date: October 2020
                                                                                                                            ***Special Note: This course does not qualify for IRS Reporting!***
                                                                                                                            COURSE DESCRIPTION

                                                                                                                            Every year brings new challenges. Changes in the Code sometimes hidden in legislation with deceptive names Court decisions affirming the value or assuring the risk in the advice we gave three years ago Complex transactions requiring
                                                                                                                            application of old law to new circumstances All the sort of things we cover in this advanced-level program.

                                                                                                                            Highlights include:
                                                                                                                            • Federal income tax consequences of:
                                                                                                                            • Insolvency Code Section 108 and Bankruptcy Code
                                                                                                                            • Late elections Regulation 301.9100-2 and 3
                                                                                                                            • Change in Accounting methods Code Section 446 and 481
                                                                                                                            • Net Operating Loss calculation, carryovers, and limitation Code Sections 172, and 382

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

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


                                                                                                                              $24.00 each Add to cart

                                                                                                                              10/31 PM 3-4 | Accounts Payable Best Practices

                                                                                                                              • Credits: 1
                                                                                                                              • Format: Scheduled Webinar
                                                                                                                              • Field of Study: Accounting | Auditing
                                                                                                                              • Author/Speaker: Mary Schaeffer 
                                                                                                                              *Content Preview
                                                                                                                              Available Formats: 
                                                                                                                               
                                                                                                                               
                                                                                                                               
                                                                                                                              Advanced Preparation:None
                                                                                                                              Experience Level:Overview
                                                                                                                              Program Prerequisites:General Understanding of Accountancy
                                                                                                                              Course ID:MS-114.22-LW
                                                                                                                              Published Date: October 2020
                                                                                                                              COURSE DESCRIPTION

                                                                                                                              The accounts payable function is changing at a dizzying pace. What worked yesterday may not work today. Given the current economy, mounting regulatory pressures, and the increased visibility and importance of the accounts payable function,
                                                                                                                              best practices are something with which every professional needs to be conversant. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work
                                                                                                                              and are being replaced by new practices just now appearing. The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands on money or sensitive information.
                                                                                                                              This is one session you might want to invite your colleagues in accounting, auditing, and payroll to so they implement appropriate best practices and are not bamboozled by some of the newest frauds.

                                                                                                                              The truth is that companies ignore accounts payable best practices at their peril and the impact is felt on your bottom line. It's that simpleyet some organizations continue to turn a blind eye to the leakage that occurs due to the
                                                                                                                              poor or inefficient processes in their AP operations. Don't be one of them!

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

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


                                                                                                                                $49.00 each Add to cart

                                                                                                                                10/31 PM 5-7 | Estate Gift and Income Tax Planning for Real Estate

                                                                                                                                • Credits: 2
                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                • Field of Study:Specialized knowledge
                                                                                                                                • Author/Speaker: Art Werner

                                                                                                                                * Preview not available until after first air date.
                                                                                                                                *Content Preview
                                                                                                                                Available Formats:
                                                                                                                                Advanced Preparation:None
                                                                                                                                Experience Level:Basic
                                                                                                                                Program Prerequisites:General Understanding of Estate Taxes
                                                                                                                                Course ID:EWTFM-U-02014-22-O | 6233-CE-0745 | WR-377.22-LW
                                                                                                                                Published Date: June 2022


                                                                                                                                COURSE DESCRIPTION

                                                                                                                                In times of economic and tax uncertainty, real estate ownership can create frustrations and concerns for your client. The purpose of this course is to assist the practitioner in understanding the complexities that a client faces
                                                                                                                                with regard to real estate ownership, prospective real estate ownership, and the tax issues surrounding their real estate holding and prospective holdings. 

                                                                                                                                Topics include:
                                                                                                                                • Real estate as a part of a client's divinified portfolio of investments 
                                                                                                                                • Understanding the differences revolving around personal real estate vs. investment real estate 
                                                                                                                                • Understanding valuation issues 
                                                                                                                                • Understanding titling issues 
                                                                                                                                • Individual deduction issues, including the interest limitation 
                                                                                                                                • Business deduction issues 
                                                                                                                                • At-risk limitations 
                                                                                                                                • Passive activity rules update 
                                                                                                                                • How the IRC Section 199A deduction applies to real estate investments 
                                                                                                                                • Depreciation issues 
                                                                                                                                • Estate and Gift planning techniques for real estate 
                                                                                                                                • Proper use of trusts in real estate holdings

                                                                                                                                Learning Objectives:

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

                                                                                                                                • To discuss with the practitioner an understanding of the income, estate, and gift tax issues of various circumstances that a client classifies as bad situations in this COVID-19 environment revolving around a client's real
                                                                                                                                  estate (and prospective real estate) holding. 

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

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

                                                                                                                                $49.00 each Add to cart

                                                                                                                                10/31 PM 7-9 | Tax Procedure

                                                                                                                                • Credits: 2
                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                • Field of Study: Federal Tax Law
                                                                                                                                • Author/Speaker: Allison McCleod

                                                                                                                                *Content Preview
                                                                                                                                Available Formats:
                                                                                                                                Advanced Preparation:None
                                                                                                                                Experience Level:Overview
                                                                                                                                Program Prerequisites:General Understanding of Taxes
                                                                                                                                Course ID:EWTFM-T-01894-22-O | 6233-CE-0609
                                                                                                                                Published Date:September 2021


                                                                                                                                COURSE DESCRIPTION

                                                                                                                                This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections, and litigation at courts of original jurisdiction.  We will discuss the options taxpayers have at any point in the
                                                                                                                                process with reference to real-life stories from the trenches. This course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                                  Learning Objectives:

                                                                                                                                  By the end of the seminar, the participant will be able to:

                                                                                                                                  • Describe the audit process from the initial filing of the return to collections.
                                                                                                                                  • Determine the options available to taxpayers at each stage of the audit process.
                                                                                                                                  • Ascertain risk factors to consider in determining the best course of action for the client.
                                                                                                                                  • Apply the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

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

                                                                                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorship's:
                                                                                                                                  NASBA
                                                                                                                                  IRS
                                                                                                                                  CTEC

                                                                                                                                  $24.00 each Add to cart

                                                                                                                                  10/31 PM 9-10 | Creating Value

                                                                                                                                  • Credits: 1
                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                  • Field of Study: Business Management | Organization
                                                                                                                                  • Author/Speaker: Frank Castillo

                                                                                                                                  *Content Preview
                                                                                                                                  Available Formats:
                                                                                                                                  Advanced Preparation:None
                                                                                                                                  Experience Level:Basic
                                                                                                                                  Program Prerequisites:None
                                                                                                                                  Course ID:FC-105.22-LW
                                                                                                                                  Published Date:September 2021


                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                  Value!?the holy grail of modern public accounting. However, how do we go from wearing a green visor to becoming our client's most trusted advisor? We?ll discuss ways a CPA and their firm can recalibrate their practice to deliver
                                                                                                                                  on client needs and expectations during this session.

                                                                                                                                    Learning Objectives:

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

                                                                                                                                    • Recall the advantages of a value billing approach.
                                                                                                                                    • Identify ways CPAs can strengthen their relationships with clients.
                                                                                                                                    • Recall detailed steps CPAs should take to implement a value-based system for providing clients services.

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

                                                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                    NASBA



                                                                                                                                    $279.00 each Add to cart

                                                                                                                                    1040 Workshop Taxes In Depth 2022

                                                                                                                                    • Credits: 28
                                                                                                                                    •  
                                                                                                                                    • Format: Self-Study eBook
                                                                                                                                    • Field of Study: Federal Tax Update
                                                                                                                                    • Author/Speaker: Danny Santucci
                                                                                                                                    Available Formats:
                                                                                                                                    Advanced Preparation:None
                                                                                                                                    Experience Level:Overview
                                                                                                                                    Program Prerequisites:General Understanding of Federal Income Taxation 
                                                                                                                                    Course ID:EWTFM-U-01940-22-S | 6233-CE-0572
                                                                                                                                    Published Date:Jan 2022

                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                    Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions
                                                                                                                                    are examined alongside like-kind exchanges and involuntary conversions. The result is 
                                                                                                                                    an extraordinary blend of the latest developments affecting individual returns and their related planning ideas

                                                                                                                                    Topics include:
                                                                                                                                    • Individual Tax Elements
                                                                                                                                    • Expenses, Deductions & Accounting
                                                                                                                                    • Property Transfers & Retirement Plans
                                                                                                                                    • Losses, AMT & Compliance

                                                                                                                                    Learning Objectives:

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

                                                                                                                                    • Tax rates and tables 
                                                                                                                                    • Filing status 
                                                                                                                                    • Gross income 
                                                                                                                                    • Dividends and distributions 
                                                                                                                                    • Discharge of debt income 
                                                                                                                                    • Exclusions from income Nonbusiness and personal deductions 
                                                                                                                                    • Education and medical expenses 
                                                                                                                                    • Casualty and theft losses 
                                                                                                                                    • Tax credits
                                                                                                                                    • Landlord’s rental expenses 
                                                                                                                                    • Health insurance costs 
                                                                                                                                    • Home office deduction Travel and entertainment  expenses 
                                                                                                                                    • Employee expense reimbursement and reporting 
                                                                                                                                    • Automobile deductions 
                                                                                                                                    • Fringe benefits 
                                                                                                                                    • Methods of accounting 
                                                                                                                                    • Expensing and depreciation 
                                                                                                                                    • Amortization
                                                                                                                                    • Sales and exchanges of property 
                                                                                                                                    • Home sale exclusion 
                                                                                                                                    • Installment sales 
                                                                                                                                    • Repossession 
                                                                                                                                    • Involuntary conversions 
                                                                                                                                    • At-risk rules 
                                                                                                                                    • Like-kind exchanges Retirement plans 
                                                                                                                                    • IRAs SIMPLEs
                                                                                                                                    • Passive loss rules 
                                                                                                                                    • Suspension of disallowed losses under §469 
                                                                                                                                    • Computing the alternative minimum tax 
                                                                                                                                    • Minimum AMT tax credit 
                                                                                                                                    • Reporting compliance rules and provisions 
                                                                                                                                    • Accuracy related penalties 
                                                                                                                                    • Information reporting penalty final regulations 
                                                                                                                                    • Penalty for unrealistic position 
                                                                                                                                    • Statute of limitations for assessments 
                                                                                                                                    • Examination of returns

                                                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
                                                                                                                                    NASBA
                                                                                                                                    IRS
                                                                                                                                    CTEC
                                                                                                                                    $49.00 each Add to cart

                                                                                                                                    11/01 AM 10-12 | Financial Fraud Found in the Government

                                                                                                                                    • Credits: 2
                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                    • Field of Study: Auditing
                                                                                                                                    • Author/Speaker: Michael Morgan
                                                                                                                                    *Content Preview
                                                                                                                                    Available Formats: 
                                                                                                                                     
                                                                                                                                     
                                                                                                                                     
                                                                                                                                    Advanced Preparation:None
                                                                                                                                    Experience Level:Overview
                                                                                                                                    Program Prerequisites:General Understanding of Auditing
                                                                                                                                    Course ID:MM-333.22-LW
                                                                                                                                    Published Date: Feb 2020
                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                    The discrepancy between pay for government employees versus the private sector occasionally rationalizes the misappropriation as compensation to make salary equal. A manager uncovered the fraud when his bookkeeper unexpectedly missed
                                                                                                                                    a few days of work and he opened a bank statement.

                                                                                                                                    While looking through canceled checks from the statement he was shocked, made a few phone calls, and ended his upbringing as a forensic accountant. What type of fraud is this? How does fraud like this occur? What actions could have
                                                                                                                                    been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

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

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


                                                                                                                                      $49.00 each Add to cart

                                                                                                                                      11/01 PM 1-3 | Everything you need to know about Portability

                                                                                                                                      • Credits: 2
                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                      • Field of Study: Specialized knowledge
                                                                                                                                      • Author/Speaker: Art Werner

                                                                                                                                      *Content Preview
                                                                                                                                      Available Formats:
                                                                                                                                      Advanced Preparation:None
                                                                                                                                      Experience Level:Basic
                                                                                                                                      Program Prerequisites:General Understanding of Estate Taxes
                                                                                                                                      Course ID:WR-376.22-LW
                                                                                                                                      Published Date: June 2022
                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                      This course helps the practitioner understand how to make the portability election and how it can provide overall tax benefits to surviving spouses and beneficiaries of estates that fall below the federal estate exclusion amount. 
                                                                                                                                      We will look at who should and can make the election, how the election is made and how to opt out, the requirements for filing Form 706, and compare the benefits of electing portability to conventional credit shelter trust
                                                                                                                                      planning. 

                                                                                                                                      Topics include:
                                                                                                                                      • Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election 
                                                                                                                                      • How to calculate the DSUE amount 
                                                                                                                                      • Making the portability election 
                                                                                                                                      • Who can and cannot elect portability 
                                                                                                                                      • Review the requirements for completing form 706 when electing portability 
                                                                                                                                      • Making a late election and IRS Section 9100 relief 
                                                                                                                                      • How to opt-out of the election and hazards of not making the election for the client and practitioner 
                                                                                                                                      • Determining the last deceased spouse for making the election 
                                                                                                                                      • IRS examination issues when making the election 
                                                                                                                                      • Review benefits and drawbacks of the DSUE election vs. conventional credit shelter/asset protection planning - income taxes vs. estate taxes 
                                                                                                                                      • Use of QTIPs and QDOTs 
                                                                                                                                      • A look at state death tax issues 

                                                                                                                                      Learning Objectives:

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

                                                                                                                                      • Discuss options that can be presented to a client so they can decide whether to make the portability election and the mechanics and process of filing form 706 to elect or out-out of electing portability. 

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

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



                                                                                                                                      $24.00 each Add to cart

                                                                                                                                      11/01 PM 3-4 | Working Better Together

                                                                                                                                      • Credits: 1
                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                      • Field of Study: Personnel | Human Resources
                                                                                                                                      • Author/Speaker: Frank Castillo
                                                                                                                                      *Content Preview
                                                                                                                                      Available Formats: 
                                                                                                                                       
                                                                                                                                       
                                                                                                                                       
                                                                                                                                      Advanced Preparation:None
                                                                                                                                      Experience Level:Overview
                                                                                                                                      Program Prerequisites:General Understanding Human Resources 
                                                                                                                                      Course ID:FC-101.22-LW
                                                                                                                                      Published Date: May 2021
                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                      A long, long time ago we would simply call, email, or poke our head into someones workspace to collaborate. Now? The options are endless, somewhat confusing, and ever-shifting. During this session, well cover ways to connect, what
                                                                                                                                      works well, what doesnt, and more importantly how to maximize our communication efforts.

                                                                                                                                        Learning Objectives:

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

                                                                                                                                        • Recall synchronistic and asynchronistic ways of connecting remotely.
                                                                                                                                        • Identify best practices for communicating with colleagues virtually.
                                                                                                                                        • Recall the benefits of collaborative workspaces.

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

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


                                                                                                                                        $24.00 each Add to cart

                                                                                                                                        11/01 PM 5-6 | Currently Not Collectible

                                                                                                                                        • Credits: 1
                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                        • Field of Study: Federal Tax Update
                                                                                                                                        • Author/Speaker: Charles Montecino
                                                                                                                                        *Content Preview
                                                                                                                                        Available Formats: 
                                                                                                                                         
                                                                                                                                         
                                                                                                                                         
                                                                                                                                        Advanced Preparation:None
                                                                                                                                        Experience Level:Overview
                                                                                                                                        Program Prerequisites:General Understanding of Taxation
                                                                                                                                        Course ID:EWTFM-U-01869-22-O | 6233-CE-0583 | CM-201.22-LW
                                                                                                                                        Published Date: May 2020
                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                        There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
                                                                                                                                        they may place the account in Currently Not Collectible status. In this course, were going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

                                                                                                                                        Topics include:
                                                                                                                                        • Who is Eligible
                                                                                                                                        • What is the Process
                                                                                                                                        • Documents to Submit
                                                                                                                                        • Completed Sample Forms
                                                                                                                                        • What Happens Next

                                                                                                                                        Learning Objectives:

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

                                                                                                                                        • Determine Eligibility.
                                                                                                                                        • Identify forms required for submission.
                                                                                                                                        • Familiarize yourself with the different forms used in filing.
                                                                                                                                        • Provide sound advice to your clients and set expectations.

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

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

                                                                                                                                        $24.00 each Add to cart

                                                                                                                                        11/01 PM 6-7 | Workplace Culture

                                                                                                                                        • Credits: 1
                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                        • Field of Study: Personnel | Human Resources
                                                                                                                                        • Author/Speaker: Frank Castillo
                                                                                                                                        *Content Preview
                                                                                                                                        Available Formats: 
                                                                                                                                         
                                                                                                                                         
                                                                                                                                         
                                                                                                                                        Advanced Preparation:None
                                                                                                                                        Experience Level:Overview
                                                                                                                                        Program Prerequisites:General Understanding of Human Resources
                                                                                                                                        Course ID:FC-100.22-LW
                                                                                                                                        Published Date: April  2021
                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                        Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
                                                                                                                                        share and ways your organization can benefit.

                                                                                                                                          Learning Objectives:

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

                                                                                                                                          • Recall which elements factor into a companys attitudes, behaviors, and culture.
                                                                                                                                          • Identify key statistics in connection with hiring and retention trends.
                                                                                                                                          • Recall helpful tips that foster the development of company culture.

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

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


                                                                                                                                          $49.00 each Add to cart

                                                                                                                                          11/01 PM 7-9 | Overview of Schedule C

                                                                                                                                          • Credits: 2
                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                          • Field of Study: Federal Tax Law
                                                                                                                                          • Author/Speaker: Allison McLeod

                                                                                                                                          *Content Preview
                                                                                                                                          Available Formats:
                                                                                                                                          Advanced Preparation:None
                                                                                                                                          Experience Level:Basic
                                                                                                                                          Program Prerequisites:General Understanding of Taxes
                                                                                                                                          Course ID:EWTFM-U-01882-22-O | 6233-CE-0598 | AM-109.22-LW
                                                                                                                                          Published Date:April 2022

                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                          Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This
                                                                                                                                          course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                                          INCLUDES UPDATES FROM THE TCTDR ACT (PASSED 12/27/2020)

                                                                                                                                          Learning Objectives:

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

                                                                                                                                          • Identify the appropriate taxpayers who should be filing Schedule C.
                                                                                                                                          • Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
                                                                                                                                          • Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries and
                                                                                                                                            retirement contributions.
                                                                                                                                          • Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
                                                                                                                                          • Determine the methods of deducting the cost of a company car.
                                                                                                                                          • Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.


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

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

                                                                                                                                          $99.00 each Add to cart

                                                                                                                                          11/02 AM 10-2 | Form 1041 Everything You Never Wanted to Know

                                                                                                                                          • Credits: 4
                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                          • Field of Study: Federal Tax Law
                                                                                                                                          • Author/Speaker: Art Werner
                                                                                                                                          *Content Preview
                                                                                                                                          Available Formats:
                                                                                                                                          Advanced Preparation:None
                                                                                                                                          Experience Level:Overview
                                                                                                                                          Program Prerequisites:General Understanding of Taxation
                                                                                                                                          Course ID:EWTFM-T-01874-22-O | 6233-CE-0590 | WR-352.22-LW
                                                                                                                                          Published Date: Oct 2020
                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                          Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
                                                                                                                                          well as the basics of fiduciary income tax compliance

                                                                                                                                          Topics include:
                                                                                                                                          • Introduction Definitions
                                                                                                                                          • The Basics of Compliance
                                                                                                                                          • Subchapter J of the internal revenue code
                                                                                                                                          • Compliance
                                                                                                                                          • Advanced Issues

                                                                                                                                          Learning Objectives:

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

                                                                                                                                          • Define Estate for state purposes
                                                                                                                                          • Define Estate for Federal Purposes
                                                                                                                                          • Define Probate
                                                                                                                                          • Define Executor
                                                                                                                                          • Define Trusts
                                                                                                                                          • State when to file form 1040
                                                                                                                                          • State the tax considerations in trusts
                                                                                                                                          • Identify the 1041 Tax rate schedule
                                                                                                                                          • Identify the benefits of an 645 Election
                                                                                                                                          • State the charitable issues
                                                                                                                                          • Determine the Mechanical calculation of DNI

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

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

                                                                                                                                          $49.00 each Add to cart

                                                                                                                                          11/02 PM 2-4 | Tax Implications of Cryptocurrency

                                                                                                                                          • Credits: 2
                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                          • Field of Study: Federal Tax Law
                                                                                                                                          • Author/Speaker: Allison McLeod
                                                                                                                                          *Content Preview
                                                                                                                                          Available Formats: 
                                                                                                                                           
                                                                                                                                           
                                                                                                                                           
                                                                                                                                          Advanced Preparation:None
                                                                                                                                          Experience Level:Overview
                                                                                                                                          Program Prerequisites:General Understanding of Taxation
                                                                                                                                          Course ID:EWTFM-T-01892-22-O | 6233-CE-0608 | AM-104.22-OD
                                                                                                                                          Published Date: April 2021

                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                          This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
                                                                                                                                          uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

                                                                                                                                          Topics include:
                                                                                                                                          • Blockchain basics.
                                                                                                                                          • Classification of cryptocurrency.
                                                                                                                                          • IRS Notice 2014-12.
                                                                                                                                          • Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
                                                                                                                                          • Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
                                                                                                                                          • Traps for the unwary.

                                                                                                                                          Learning Objectives:

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

                                                                                                                                          • Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
                                                                                                                                          • Determine whether a cryptocurrency transaction creates a taxable event.
                                                                                                                                          • Be able to identify the IRS forms needed to report cryptocurrency transactions.
                                                                                                                                          • Develop a working knowledge of possible reports due to other regulatory agencies.
                                                                                                                                          • Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the traders tax liability.
                                                                                                                                          • Become knowledgeable of current enforcement actions employed by the IRS.

                                                                                                                                          Who Should Attend:
                                                                                                                                          • All Certified Public Accountants (CPAs)
                                                                                                                                          • Enrolled Agents (EAs)
                                                                                                                                          • Tax Return Preparers (TRPs)
                                                                                                                                          • This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
                                                                                                                                            that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.

                                                                                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                          NASBA
                                                                                                                                          IRS
                                                                                                                                          CTEC
                                                                                                                                          $49.00 each Add to cart

                                                                                                                                          11/02 PM 4-6 | Circular 230 The Ethical Guide

                                                                                                                                          • Credits: 2
                                                                                                                                          •  
                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                          • Field of Study: Federal Tax Ethics
                                                                                                                                          • Author/Speaker: Shelli Huston / Art Werner
                                                                                                                                          *Content Preview
                                                                                                                                          Available Formats: 
                                                                                                                                           
                                                                                                                                           
                                                                                                                                          Advanced Preparation:None
                                                                                                                                          Experience Level:Overview
                                                                                                                                          Program Prerequisites:General Understanding of Ethics
                                                                                                                                          Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                                                                                                          Published Date: June 2020
                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                          This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                                                                                                          issues are discussed. A final examination covering the course material is administered.

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

                                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                            NASBA
                                                                                                                                            IRS
                                                                                                                                            CTEC
                                                                                                                                            $49.00 each Add to cart

                                                                                                                                            11/02 PM 6-8 | The New Form 7203 and How to calculate Shareholder Basis

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

                                                                                                                                            *Content Preview
                                                                                                                                            Available Formats:
                                                                                                                                            Advanced Preparation:None
                                                                                                                                            Experience Level:Overview
                                                                                                                                            Program Prerequisites:Basic Understanding of Taxation
                                                                                                                                            Course ID:EWTFM-T-01913-22-O | 6233-CE-0681 | MJH-429.22-LW
                                                                                                                                            Published Date: Jan 2022

                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                            Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, is required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
                                                                                                                                            outside basis as well as debt basis so as to compute any loss limitations under I.R.C. 461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will
                                                                                                                                            be strategies of how to reconstruct shareholder basis when it has not been done in the past.

                                                                                                                                            Topics include:
                                                                                                                                            • At-Risk Limitations
                                                                                                                                            • Passive Activity Limitations
                                                                                                                                            • Stock and Debt Basis Limitations
                                                                                                                                            • Completing Form 7203
                                                                                                                                            • Reconstructing Basis
                                                                                                                                            • Court Cases

                                                                                                                                            Learning Objectives:

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

                                                                                                                                            • Delineate Form 7203
                                                                                                                                            • Determine how to complete Form 7203
                                                                                                                                            • Outline strategies to reconstruct Shareholder Basis
                                                                                                                                            • Explain loss limitations of 461
                                                                                                                                            • Compare at-risk rules and limitations

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

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

                                                                                                                                            $49.00 each Add to cart

                                                                                                                                            11/02 PM 8-10 | Reasonable Compensation

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

                                                                                                                                            *Content Preview
                                                                                                                                            Available Formats: 
                                                                                                                                             
                                                                                                                                             
                                                                                                                                             
                                                                                                                                            Advanced Preparation:None
                                                                                                                                            Experience Level:Overview
                                                                                                                                            Program Prerequisites:General Understanding Taxation
                                                                                                                                            Course ID:EWTFM-T-01888-22-O | 6233-CE-0601 |MJH-426.22-LW
                                                                                                                                            Published Date:August 2021

                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                            This seminar will focus on attributes of Officer Reasonable Compensation requirements in S & C Corporations. Focusing on court cases as an authority in determining what reasonable compensation should be, who is required to receive
                                                                                                                                            it, as well as other facts & circumstances to advise taxpayers accordingly. This seminar will also look at strategies practitioners may use when representing taxpayers before the Internal Revenue Service to defend the Officer's
                                                                                                                                            Reasonable Compensation amount taken in any given year.

                                                                                                                                              Course Objectives:

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

                                                                                                                                              • Define what Reasonable Compensation is and who is required to receive it.
                                                                                                                                              • Associate Accountable Plan requirements to Reasonable Compensation.
                                                                                                                                              • Understand criteria set forth by the courts.
                                                                                                                                              • Review methods used by the IRS when auditing Reasonable Compensation.
                                                                                                                                              • Analyze approaches used in defending the amount of Reasonable Compensation.

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

                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                              NASBA
                                                                                                                                              IRS
                                                                                                                                              CTEC
                                                                                                                                              $49.00 each Add to cart

                                                                                                                                              11/03 AM 11-1 | The Tax Aspects of Cryptocurrency

                                                                                                                                              • Credits: 2
                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                              • Field of Study: Federal Tax Law
                                                                                                                                              • Author/Speaker: Art Werner

                                                                                                                                              *Content Preview
                                                                                                                                              Available Formats: 
                                                                                                                                               
                                                                                                                                               
                                                                                                                                               
                                                                                                                                              Advanced Preparation:None
                                                                                                                                              Experience Level:Overview
                                                                                                                                              Program Prerequisites:General Understanding of Taxation
                                                                                                                                              Course ID:EWTFM-T-01909-22-O | 6233-CE-0618 | WR-372.22-LW
                                                                                                                                              Published Date: August 2021
                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                              Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

                                                                                                                                              Topics include:
                                                                                                                                              • Introduction to cryptocurrency
                                                                                                                                              • Understanding the term blockchain
                                                                                                                                              • Various types of cryptocurrency
                                                                                                                                              • Why cryptocurrency is popular
                                                                                                                                              • Investment attributes of cryptocurrency
                                                                                                                                              • Tax aspects of cryptocurrency
                                                                                                                                              • Position of the Internal Revenue Service
                                                                                                                                              • Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
                                                                                                                                              • Understanding Notice 2014-21 FAQs
                                                                                                                                              • Compliance issues
                                                                                                                                              • Charitable issues
                                                                                                                                              • Internal Revenue Service enforcement

                                                                                                                                              Learning Objectives:

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

                                                                                                                                              • To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.

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

                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                              NASBA
                                                                                                                                              IRS
                                                                                                                                              CTEC
                                                                                                                                              $49.00 each Add to cart

                                                                                                                                              11/03 AM 9-11 | The ABCs of Advisory Services

                                                                                                                                              • Credits: 2
                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                              • Field of Study: Federal Tax Law
                                                                                                                                              • Author/Speaker: Art Werner

                                                                                                                                              *Content Preview
                                                                                                                                              Available Formats:
                                                                                                                                              Advanced Preparation:None
                                                                                                                                              Experience Level:Intermediate
                                                                                                                                              Program Prerequisites:General Understanding
                                                                                                                                              Course ID:EWTFM-T-01899-22-O | 6233-CE-0615 | WR-373.22-LW
                                                                                                                                              Published Date:November 2021


                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                              Over the next decade, the area of ?Advisory Services? has the greatest potential for growth in your practice.  Complexities within your clients? financial, estate, and asset protection plans coupled with the ever-changing
                                                                                                                                              Internal Revenue Code has created an opportunity for the CPA, the EA, and other advisors to expand their client offerings. This course provides the practitioner with the framework for practice expansion as well as an understanding
                                                                                                                                              of a variety of necessary issues and techniques.

                                                                                                                                              Topics include:
                                                                                                                                              • Understanding the concept of ?Integrated Planning? (financial, estate, asset protection, and tax planning)
                                                                                                                                              • Changes in the landscape of a tax practitioner?s practice
                                                                                                                                              • The bridging of services
                                                                                                                                              • Getting started ? Where do your clients fail?
                                                                                                                                              • Understanding the primary planning issues for all clients
                                                                                                                                              • Estate and Gift issues
                                                                                                                                              • Traps, pitfalls, and tips in planning
                                                                                                                                              • Practical steps in establishing a tax advisory and wealth management services practice
                                                                                                                                              • Domicile issues

                                                                                                                                              Learning Objectives:

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

                                                                                                                                              • To provide an understanding of issues and techniques in all areas of planning that will allow the practitioner to expand their tax advisory and wealth management services practice

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

                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                              NASBA
                                                                                                                                              IRS
                                                                                                                                              CTEC

                                                                                                                                              $49.00 each Add to cart

                                                                                                                                              11/03 PM 2-4 | The Essentials of Fringe Benefits Planning

                                                                                                                                              • Credits: 2
                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                              • Field of Study: Federal Tax Law
                                                                                                                                              • Author/Speaker: Art Werner

                                                                                                                                              *Content Preview
                                                                                                                                              Available Formats: 
                                                                                                                                               
                                                                                                                                               
                                                                                                                                               
                                                                                                                                               
                                                                                                                                              Advanced Preparation:None
                                                                                                                                              Experience Level:Overview
                                                                                                                                              Program Prerequisites:General Understanding Taxation
                                                                                                                                              Course ID:EWTFM-T-01903-22-O | 6233-CE-0617 | WR-366.22-LW
                                                                                                                                              Published Date: September 2021
                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                              Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your clients business and personal needs. There are a variety of tools and techniques
                                                                                                                                              to meet a clients fringe benefit planning objectives. 

                                                                                                                                              This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including
                                                                                                                                              ERISA reporting and disclosure requirements.

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

                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                              NASBA
                                                                                                                                              IRS
                                                                                                                                              CTEC
                                                                                                                                              $49.00 each Add to cart

                                                                                                                                              11/03 PM 5-7 | Schedule K-1 What is it and What do I do with it?

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

                                                                                                                                              *Content Preview
                                                                                                                                              Available Formats: 
                                                                                                                                               
                                                                                                                                               
                                                                                                                                               
                                                                                                                                              Advanced Preparation:None
                                                                                                                                              Experience Level:Overview
                                                                                                                                              Program Prerequisites:General Understanding of Taxation
                                                                                                                                              Course ID:EWTFM-T-01889-22-O | 6233-CE-0604 | MJH-428.22-LW
                                                                                                                                              Published Date:March 2022
                                                                                                                                              COURSE DESCRIPTION

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

                                                                                                                                                Learning Objectives:

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

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

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

                                                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                NASBA
                                                                                                                                                IRS
                                                                                                                                                CTEC
                                                                                                                                                $49.00 each Add to cart

                                                                                                                                                11/03 PM 7-9 | Navigating the New Schedules K-2 and K-3

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

                                                                                                                                                *Content Preview
                                                                                                                                                Available Formats: 
                                                                                                                                                 
                                                                                                                                                 
                                                                                                                                                 
                                                                                                                                                 
                                                                                                                                                Advanced Preparation:None
                                                                                                                                                Experience Level:Basic
                                                                                                                                                Program Prerequisites:General Understanding of Taxes
                                                                                                                                                Course ID:EWTFM-T-01941-22-O | 6233-CE-0704 | MJH-430.22-LW
                                                                                                                                                Published Date:Mar 2022
                                                                                                                                                COURSE DESCRIPTION

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

                                                                                                                                                Learning Objectives:

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

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

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

                                                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                NASBA
                                                                                                                                                IRS
                                                                                                                                                CTEC
                                                                                                                                                $74.00 each Add to cart

                                                                                                                                                11/04 AM 10-1 | ASU 2016-14 Presentation of Financial Statements for Not for Profit Entities

                                                                                                                                                • Credits: 3
                                                                                                                                                •  
                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                • Field of Study: Accounting | Auditing
                                                                                                                                                • Author/Speaker: Michael Morgan
                                                                                                                                                *Content Preview
                                                                                                                                                Available Formats: 
                                                                                                                                                 
                                                                                                                                                 
                                                                                                                                                 
                                                                                                                                                Advanced Preparation:None
                                                                                                                                                Experience Level:Overview
                                                                                                                                                Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                Course ID:MM-331.22-LW
                                                                                                                                                Published Date: April 2020
                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                This course is designed to help Understand the purpose of ASU 2016-14, describe the history and changes that brought forth the publication of ASU 2016-14, and understand the effective date of ASU 2016-14. ASU 2016-14 was issued as
                                                                                                                                                a result of FASB 117 and follows prior work set forth by FASB 117. Lets back up before FASB 117 the only guidance for NFPs was a mish-mash of several AICPA audit guides. Which caused Major differences in NFP financial reporting,
                                                                                                                                                lack of comparability, the difficulty for creditors, donors, and users to fully understand NFP. This led to the creation of FASB 117.

                                                                                                                                                Wait, we're talking about ASU 2016-14. Yes, there is a history as to why we are at ASU 2016-14, but to fully understand it we have to look at the history, what has changed and where we are now. this course will provide some needed
                                                                                                                                                background for the folks, but more importantly, provide a solid foundation for the implementation of ASU 2016-14. Let's get started.

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

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


                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                  11/04 PM 1-3 | Employee Retention Credit (ERC)

                                                                                                                                                  • Credits: 2
                                                                                                                                                  •  
                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                  • Field of Study: Federal Tax Update
                                                                                                                                                  • Author/Speaker: MaryJane Hourani
                                                                                                                                                  *Content Preview
                                                                                                                                                  Available Formats: 
                                                                                                                                                   
                                                                                                                                                   
                                                                                                                                                   
                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                  Experience Level:Overview
                                                                                                                                                  Program Prerequisites:General Understanding of Taxation
                                                                                                                                                  Course ID:EWTFM-U-01870-22-O | 6233-CE-0584 | MJH-427.22-LW
                                                                                                                                                  Published Date: June 2020
                                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                                  The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
                                                                                                                                                  Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

                                                                                                                                                    Learning Objectives:

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

                                                                                                                                                    • Identify who is a Qualified Employer.
                                                                                                                                                    • Identify who are Qualified Employees.
                                                                                                                                                    • Discuss the qualifying factors of the Employee Retention Credit.
                                                                                                                                                    • Analyze the different parameters of each Act.
                                                                                                                                                    • Describe the procedures for claiming the Employee Retention Credit.
                                                                                                                                                    • Describe how to amend payroll tax returns to claim the Employee Retention Credit.

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

                                                                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                    NASBA
                                                                                                                                                    IRS
                                                                                                                                                    CTEC
                                                                                                                                                    $24.00 each Add to cart

                                                                                                                                                    11/04 PM 3-4 | CPAs... Who are we?

                                                                                                                                                    • Credits: 1
                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                    • Field of Study: Personnel | Human Resources
                                                                                                                                                    •  
                                                                                                                                                    • Author/Speaker: Frank Castillo

                                                                                                                                                    *Content Preview
                                                                                                                                                    Available Formats: 
                                                                                                                                                     
                                                                                                                                                     
                                                                                                                                                     
                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                    Experience Level:Basic 
                                                                                                                                                    Program Prerequisites:None
                                                                                                                                                    Course ID:FC-102.22-OD
                                                                                                                                                    Published Date:March 2022
                                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                                    Its a tall order to synthesize who we are as individuals and professionals in just sixty minutes, but well try!   During this 1-hour on-demand webinar, well review those common qualities found among us and discuss the
                                                                                                                                                    changing nature of our profession and ways that CPAs can adapt, survive and thrive! 

                                                                                                                                                    Learning Objectives:

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

                                                                                                                                                    1. Identify key changes impacting the CPA profession.
                                                                                                                                                    2. Recall common characteristics and traits commonly shared by our colleagues.
                                                                                                                                                    3. Identify steps we as professionals can take to build trust with our colleagues.

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

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


                                                                                                                                                    $49.00 each Add to cart

                                                                                                                                                    11/04 PM 5-7 | Can I get sued for this? How to avoid Accounting Malpractice

                                                                                                                                                    • Credits: 2
                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                    • Field of Study: Accounting
                                                                                                                                                    • Author/Speaker: Allison McLeod

                                                                                                                                                    *Content Preview
                                                                                                                                                    Available Formats:
                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                    Experience Level:Basic 
                                                                                                                                                    Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                    Course ID:AM-107.22-LW
                                                                                                                                                    Published Date:April 2022
                                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                                    This seminar will review situations in which a CPA or accounting professional may have to be in danger of being sued. We will cover common law causes of action, such as negligence, and the relevant standards and case law defining
                                                                                                                                                    what constitutes reasonable practitioner behavior. This course is ideal for lawyers, CPAs, EAs, tax preparers, accountants, and insurance personnel.

                                                                                                                                                    Learning Objectives:

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

                                                                                                                                                    • Define the elements of negligence, the common law cause of action.
                                                                                                                                                    • Explain what constitutes reasonable practitioner behavior concerning practice standards and common law.
                                                                                                                                                    • Ascertain how to avoid common pitfalls that could lead to the practitioner being sued.


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

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



                                                                                                                                                    $49.00 each Add to cart

                                                                                                                                                    11/04 PM 7-9 | Understanding IRAs and Qualified Retirement Plans After the Secure Act

                                                                                                                                                    • Credits: 2
                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                    • Field of Study: Federal Tax Law
                                                                                                                                                    • Author/Speaker: Art Werner
                                                                                                                                                    *Content Preview
                                                                                                                                                    Available Formats: 
                                                                                                                                                     
                                                                                                                                                     
                                                                                                                                                     
                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                    Experience Level:Overview
                                                                                                                                                    Program Prerequisites:General Understanding of Taxation
                                                                                                                                                    Course ID:EWTFM-T-01910-22-O | 6233-CE-0620 | WR-355.22-LW
                                                                                                                                                    Published Date: Oct 2020
                                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                                    This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
                                                                                                                                                    Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
                                                                                                                                                    is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
                                                                                                                                                    plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
                                                                                                                                                    to success in determining which one is the best for your unique situation.

                                                                                                                                                      Learning Objectives:

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

                                                                                                                                                      • State the difference between an IRA and a qualified Plan.
                                                                                                                                                      • Identify how much I can put into an IRA
                                                                                                                                                      • Identify the pitfalls of early withdrawals.
                                                                                                                                                      • Identify the traps of Roth Conversion.

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

                                                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                      NASBA
                                                                                                                                                      IRS
                                                                                                                                                      CTEC
                                                                                                                                                      $99.00 each Add to cart

                                                                                                                                                      11/07 AM 10-2 | Advising the Individual Taxpayer with Complex Tax Affairs

                                                                                                                                                      • Credits: 4
                                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                                      • Field of Study: Federal Tax Law
                                                                                                                                                      •  
                                                                                                                                                      • Author/Speaker: Art Werner
                                                                                                                                                      *Content Preview
                                                                                                                                                      Available Formats:
                                                                                                                                                      Advanced Preparation:None
                                                                                                                                                      Experience Level:Overview
                                                                                                                                                      Program Prerequisites:General Understanding of Taxation
                                                                                                                                                      Course ID:EWTFM-T-01861-22-O | 6233-CE-0575 | WR-354.22-LW
                                                                                                                                                      Published Date: September 2020
                                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                                      This program has the information and sources of authority you need to understand complex transactions and advise your clients about what works and what does not to assure they pay what they owe, but no more, and preserve wealth for
                                                                                                                                                      families.

                                                                                                                                                      Highlights include:
                                                                                                                                                      • Be prepared to discuss popular tax shelters, explaining why one works and another does not. In addition to COVID 19 compliance, and understanding phase-in, phase-out limitations on high-income individuals, some planning ideas.
                                                                                                                                                        What are some safe tax shelters often overlooked?
                                                                                                                                                      • Taking advantage of various opportunities for income tax deferral
                                                                                                                                                      • Income splitting
                                                                                                                                                      • Section 1202 Stock
                                                                                                                                                      • Cash gifts to Uniform Gift to Minors accounts
                                                                                                                                                      • Qualifying children for IRA accounts
                                                                                                                                                      • Building cash values in Life Insurance policies
                                                                                                                                                      • GRITS, GRATS, and CRUTS and why they are not popular right now

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

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

                                                                                                                                                        $24.00 each Add to cart

                                                                                                                                                        11/07 PM 2-3 | Planning for the Unexpected

                                                                                                                                                        • Credits: 1
                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                        • Field of Study: Accounting
                                                                                                                                                        • Author/Speaker: Michael Morgan
                                                                                                                                                        *Content Preview
                                                                                                                                                        Available Formats: 
                                                                                                                                                         
                                                                                                                                                         
                                                                                                                                                         
                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                        Experience Level:Overview
                                                                                                                                                        Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                        Course ID:MM-336.22-LW
                                                                                                                                                        Published Date: June 2020
                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                        The Unexpected is just that unexpected, but that does NOT mean you cant prepare. Establishing an emergency fund and reviewing current insurance gaps is a small piece of the plan. Together we will look at steps you can take to help
                                                                                                                                                        get you through a disaster such as a hurricane, Illness, Accident, or fire. The organization is key and checking your emotions will help you proactively prepare for the next emergency.

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

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


                                                                                                                                                          $49.00 each Add to cart

                                                                                                                                                          11/07 PM 4-6 | Im Over Overtime

                                                                                                                                                          • Credits: 2
                                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                                          • Field of Study: Personnel | HR
                                                                                                                                                          •  
                                                                                                                                                          • Author/Speaker: Frank Castillo
                                                                                                                                                          Available Formats:
                                                                                                                                                          Advanced Preparation:None
                                                                                                                                                          Experience Level:Overview
                                                                                                                                                          Program Prerequisites:General Understanding of HR
                                                                                                                                                          Course ID:FC-104.22-LW
                                                                                                                                                          Published Date: June 2021
                                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                                          There is no single topic that affects accounting professionals with such ferocity as sustained overtime.  Work/life nirvana has been the goal of our profession for decades, yet we continue to face mounting hours despite countless
                                                                                                                                                          advances in technology.  During this course, well unpack this topic, discuss the negative impact of sustained overtime and propose strategies to tame this monster.

                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                            • Recall key trends and statistics associated with overtime in the accounting profession.
                                                                                                                                                            • Identify key attributes concerning social anxiety and work addiction.
                                                                                                                                                            • Recall proven strategies to reduce number of hours spent working overtime.

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

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



                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                            11/07 PM 6-8 | Protecting your Clients Against Identity Theft Investment Fraud and Consumer Fraud

                                                                                                                                                            • Credits: 2
                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                            • Field of Study: Specialized Knowledge | Federal Tax Law
                                                                                                                                                            • Author/Speaker: Michael Morgan
                                                                                                                                                            *content preview
                                                                                                                                                            Course ID:Advanced Preparation:Experience Level:
                                                                                                                                                            EWTFM-T-01893-22-O | 6233-CE-0629 | MM-341.22-LWNoneOverview
                                                                                                                                                            Published Date:Program Prerequisites:Other Course Formats:
                                                                                                                                                            June 2021Basic Understanding of ManagementVideo | Audio | OnDemand Webinar

                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                            The cost of fraud is growing rapidly and affects not just the victims but all of us. For example, fraud is responsible for 10% of all health care expenses, the cost to consumers is $75 - $130 billion each year, 13% of credit card sales
                                                                                                                                                            result in fraud loss, 200 million shoplifting incidents each year cost $12 billion, food stamp fraud costs $240 million each year, telephone fraud exceeds $10 billion/yr., and telemarketing scams exceed $40 billion/yr.

                                                                                                                                                              Who Should Attend:
                                                                                                                                                              • All Certified Public Accountants (CPAs)
                                                                                                                                                              • Enrolled Agents (EAs)
                                                                                                                                                              • Tax Return Preparers (TRPs)

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

                                                                                                                                                              $49.00 each Add to cart

                                                                                                                                                              11/07 PM 8-10 | Children of All Ages Comprehensive Planning Techniques

                                                                                                                                                              • Credits: 2
                                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                                              • Field of Study: Federal Tax Update
                                                                                                                                                              • Author/Speaker: Shelli Huston
                                                                                                                                                              *Content Preview
                                                                                                                                                              Available Formats: 
                                                                                                                                                               
                                                                                                                                                               
                                                                                                                                                               
                                                                                                                                                              Advanced Preparation:None
                                                                                                                                                              Experience Level:Overview
                                                                                                                                                              Program Prerequisites:General Understanding of Taxation
                                                                                                                                                              Course ID:EWTFM-U-01865-22-O | 6233-CE-0579 | SH-210.22-LW
                                                                                                                                                              Published Date: May 2020
                                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                                              What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
                                                                                                                                                              factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
                                                                                                                                                              impact your tax return.

                                                                                                                                                              Topics include:
                                                                                                                                                              • Who are the children of today?
                                                                                                                                                              • Form 8332
                                                                                                                                                              • Definition of a Qualified Child
                                                                                                                                                              • Support Test
                                                                                                                                                              • Credits
                                                                                                                                                              • Kiddie Tax
                                                                                                                                                              • Gift Tax
                                                                                                                                                              • Working Children
                                                                                                                                                              • Retirement for a Child
                                                                                                                                                              • Health Insurance

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

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

                                                                                                                                                                $124.00 each Add to cart

                                                                                                                                                                11/08 AM 9-2 | Government Auditing Standards

                                                                                                                                                                • Credits: 5
                                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                                • Field of Study: Governmental Auditing
                                                                                                                                                                • Author/Speaker: Michael Morgan
                                                                                                                                                                *Content Preview
                                                                                                                                                                Available Formats: 
                                                                                                                                                                 
                                                                                                                                                                 
                                                                                                                                                                 
                                                                                                                                                                Advanced Preparation:None
                                                                                                                                                                Experience Level:Overview
                                                                                                                                                                Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                                Course ID:MM-325.22-LW
                                                                                                                                                                Published Date: April 2019
                                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                                The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of Inspectors General, and others. Many local government performance auditors also use
                                                                                                                                                                yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.

                                                                                                                                                                In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.

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

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

                                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                                  11/08 PM 2-4 | Taxation of the Cannabis Industry

                                                                                                                                                                  • Credits: 2
                                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                                  • Field of Study: Federal Tax Law
                                                                                                                                                                  • Author/Speaker: MaryJane Hourani
                                                                                                                                                                  *Content Preview
                                                                                                                                                                  Available Formats: 
                                                                                                                                                                   
                                                                                                                                                                   
                                                                                                                                                                   
                                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                                  Experience Level:Overview
                                                                                                                                                                  Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                  Course ID:EWTFM-T-01897-22-O | 6233-CE-0610 | MJH-420.22-OD
                                                                                                                                                                  Published Date: Dec 2020
                                                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                                                  This course will discuss the taxation of Medical and Recreational Marijuana as well as Industrial Hemp. We will look at the limitations imposed by I.R.C. 280E and navigate through the Cost of Goods, cost allocations, and inventory.
                                                                                                                                                                  Also discussed will be relevant Federal Case Law and some new legislative efforts affecting the industry.

                                                                                                                                                                  This course will discuss the taxation of the Cannabis Industry and provide a general overview of relevant Internal Revenue Code (I.R.C.) sections, Chief Counsel guidance as well as pertinent Court Cases.

                                                                                                                                                                  Topics include:
                                                                                                                                                                  • Historical view of U.S. Taxation
                                                                                                                                                                  • Distinguish between Industrial Hemp and Marijuana
                                                                                                                                                                  • Review Income as defined by the I.R.C.
                                                                                                                                                                  • Apply restrictions and limitations of 280E
                                                                                                                                                                  • Examine the state marijuana laws
                                                                                                                                                                  • Discuss the challenges of cash-intensive business
                                                                                                                                                                  • Analyze Federal Court Cases

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

                                                                                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                    NASBA
                                                                                                                                                                    IRS
                                                                                                                                                                    CTEC
                                                                                                                                                                    $24.00 each Add to cart

                                                                                                                                                                    11/08 PM 5-6 | Ethics Tax Practice and the Cannabis Industry

                                                                                                                                                                    • Credits: 1
                                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                                    • Field of Study: Federal Tax Ethics
                                                                                                                                                                    • Author/Speaker: MaryJane Hourani
                                                                                                                                                                    *Content Preview
                                                                                                                                                                    Available Formats: 
                                                                                                                                                                     
                                                                                                                                                                     
                                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                                    Experience Level:Overview
                                                                                                                                                                    Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                    Course ID:EWTFM-E-01896-22-O | 6233-CE-0626 | MJH-421.22-LW
                                                                                                                                                                    Published Date:April 2021
                                                                                                                                                                    ***SPECIAL NOTE: This course will not cover EAs Circular 230 Requirement. Also, this course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                                                                                                                                                    COURSE DESCRIPTION

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

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

                                                                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                      NASBA
                                                                                                                                                                      IRS
                                                                                                                                                                      CTEC
                                                                                                                                                                      $49.00 each Add to cart

                                                                                                                                                                      11/08 PM 7-9 | SAS 117 Compliance Audits

                                                                                                                                                                      • Credits: 2
                                                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                                                      • Field of Study: Auditing
                                                                                                                                                                      • Author/Speaker: Michael Morgan
                                                                                                                                                                      *Content Preview
                                                                                                                                                                      Available Formats: 
                                                                                                                                                                       
                                                                                                                                                                       
                                                                                                                                                                       
                                                                                                                                                                      Advanced Preparation:None
                                                                                                                                                                      Experience Level:Overview
                                                                                                                                                                      Program Prerequisites:General Understanding of Auditing
                                                                                                                                                                      Course ID:MM-334.22-LW
                                                                                                                                                                      Published Date: Mar 2020
                                                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                                                      SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing
                                                                                                                                                                      Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

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

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


                                                                                                                                                                        $49.00 each Add to cart

                                                                                                                                                                        11/09 AM 11-1 | International Cross-Border Transactions

                                                                                                                                                                        • Credits: 2
                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                        • Field of Study: Federal Tax Law
                                                                                                                                                                        • Author/Speaker: Allison McLeod

                                                                                                                                                                        *Content Preview
                                                                                                                                                                        Available Formats: 
                                                                                                                                                                         
                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                        Experience Level:Basic 
                                                                                                                                                                        Program Prerequisites:General Understanding of  International Transactions
                                                                                                                                                                        Course ID:EWTFM-T-01877-22-O | 6233-CE-0594 | AM-106.22-LW
                                                                                                                                                                        Published Date:March 2022
                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                        Please join us for an introductory course in international cross-border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an
                                                                                                                                                                        entity's effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US-Canada transaction.

                                                                                                                                                                          Learning Objectives:

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

                                                                                                                                                                          • Identify a cross-border transaction and be able to discuss potential implications.
                                                                                                                                                                          • Determine potential audit risks involved with cross-border transactions.
                                                                                                                                                                          • Explain the role of a competent authority, advanced pricing agreements, and other alternative methods in reducing audit risk.
                                                                                                                                                                          • Understand the types of contemporaneous documentation needed.
                                                                                                                                                                          • Apply these principles to decrease an entitys effective tax rate.

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

                                                                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                            NASBA
                                                                                                                                                                            IRS
                                                                                                                                                                            CTEC
                                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                                            11/09 AM 9-11 | International Tax Treaties

                                                                                                                                                                            • Credits: 2
                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                            • Field of Study: Federal Tax Law
                                                                                                                                                                            • Author/Speaker: Allison McLeod

                                                                                                                                                                            *Content Preview
                                                                                                                                                                            Available Formats: 
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                            Experience Level:Basic
                                                                                                                                                                            Program Prerequisites:General Understanding of International Tax
                                                                                                                                                                            Course ID:EWTFM-T-01878-22-O | 6233-CE-0595 | AM-105.22-LW
                                                                                                                                                                            Published Date:March 2022
                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                            This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions. It discusses the ordering rules for local laws versus treaty laws, and
                                                                                                                                                                            the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The participant will learn about planning opportunities to contemplate when structuring foreign operations.

                                                                                                                                                                            This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise businesses that have cross-border
                                                                                                                                                                            operations and issues. All in-house and public practice professionals involved with international tax compliance and planning will benefit from this timely and insightful seminar.

                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                            • Be able to discuss common treaty provisions in the US Model Treaty.
                                                                                                                                                                            • Understand typical reduced withholding rates on dividends, interest, and royalties.
                                                                                                                                                                            • Describe the purpose of income tax treaties in the tax regimes of countries.
                                                                                                                                                                            • Acquire a better understanding of the international tax environment.
                                                                                                                                                                            • Recognize qualifications for a permanent establishment
                                                                                                                                                                            • Describe the rules by which a taxpayer must disclose a tax position to the IRS for claiming treaty benefits that conflict with the IRC.
                                                                                                                                                                            • Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
                                                                                                                                                                            • Recognize when a company/citizen would need to file Form W8-BEN with the IRS to claim treaty benefits for US tax withholding.


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

                                                                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                            NASBA
                                                                                                                                                                            IRS
                                                                                                                                                                            CTEC
                                                                                                                                                                            $99.00 each Add to cart

                                                                                                                                                                            11/09 PM 2-6 | A CPAs Guidebook for Ethical Behavior A CPE Ethics Course for Texas CPAs

                                                                                                                                                                            • Credits: 4
                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                            • Field of Study: Ethics
                                                                                                                                                                            • Author/Speaker: Allison McLeod

                                                                                                                                                                            *Content Preview
                                                                                                                                                                            Available Formats: 
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                             
                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                            Experience Level:Basic
                                                                                                                                                                            Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                            Course ID:AM-103.22-LW
                                                                                                                                                                            Published Date:March 2022
                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                            A CPA is challenged in todays work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax
                                                                                                                                                                            laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes
                                                                                                                                                                            with a section on how a CPA can put his or her ethics into action.

                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                            • To educate licensees in ethics of professional accounting as Texas CPAs.
                                                                                                                                                                            • To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
                                                                                                                                                                            • To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
                                                                                                                                                                            • To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
                                                                                                                                                                            1. CPAs in client practice of public accountancy who perform attest and non-attest services.
                                                                                                                                                                            2. CPAs employed in industry who provide internal accounting and auditing services.
                                                                                                                                                                            3. CPAs employed in education or government accounting or auditing.

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

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


                                                                                                                                                                            $24.00 each Add to cart

                                                                                                                                                                            11/09 PM 6-7 | An Introduction to Self-Directed Solo 401(k)s

                                                                                                                                                                            • Credits: 1
                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                            • Field of Study: Federal Tax Law
                                                                                                                                                                            • Author/Speaker: Whitney Nash
                                                                                                                                                                            *Content Preview
                                                                                                                                                                            Available Formats:
                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                            Experience Level:Overview
                                                                                                                                                                            Program Prerequisites:General Understanding of Self Directed 401(k)s
                                                                                                                                                                            Course ID:EWTFM-T-01863-22-O | 6233-CE-0577 | WN-201.22-LW
                                                                                                                                                                            Published Date: March 2021
                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                            This course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize
                                                                                                                                                                            when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements.

                                                                                                                                                                            As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe
                                                                                                                                                                            one of the best, cost-effective, and tax-efficient optimization strategies available for them.

                                                                                                                                                                              Learning Objectives:

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

                                                                                                                                                                              • Gain an understanding of the Self-Directed Solo 401(k)s eligibility requirements, contribution limits, investment options, features, and provisions.
                                                                                                                                                                              • Discover tax-planning opportunities that can help your clients have a tax-efficient and compliant savings strategy for today and in retirement.
                                                                                                                                                                              • Learn the pitfalls that could result in adverse tax consequences and penalties.
                                                                                                                                                                              • Obtain important tax filing information and learn about the reporting requirements for the plan.

                                                                                                                                                                              Website for Hyperlinking:

                                                                                                                                                                              www.nashionalsd.com

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

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

                                                                                                                                                                              $24.00 each Add to cart

                                                                                                                                                                              11/09 PM 7-8 | Threats to Independence

                                                                                                                                                                              • Credits: 1
                                                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                                                              • Field of Study: Governmental Auditing
                                                                                                                                                                              • Author/Speaker: Michael Morgan
                                                                                                                                                                              *Content Preview
                                                                                                                                                                              Available Formats: 
                                                                                                                                                                               
                                                                                                                                                                               
                                                                                                                                                                               
                                                                                                                                                                              Advanced Preparation:None
                                                                                                                                                                              Experience Level:Overview
                                                                                                                                                                              Program Prerequisites:General Understanding of Auditing
                                                                                                                                                                              Course ID:MM-338.22-LW
                                                                                                                                                                              Published Date: April 2020
                                                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                                                              The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate non-authoritative standards, and broaden existing guidance. Independence Standards Board issued an exposure
                                                                                                                                                                              draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence rules and regulations makes it applicable to public
                                                                                                                                                                              companies and their auditors, and most interpretations resulted from firefighting.

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

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


                                                                                                                                                                                $49.00 each Add to cart

                                                                                                                                                                                11/09 PM 8-10 | Offer in Compromise Settle Tax Debts for Less Than What Is Owed

                                                                                                                                                                                • Credits: 2
                                                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                                                • Field of Study: Federal Tax Update
                                                                                                                                                                                • Author/Speaker: Charles Montecino
                                                                                                                                                                                *Content Preview
                                                                                                                                                                                Available Formats: 
                                                                                                                                                                                 
                                                                                                                                                                                 
                                                                                                                                                                                 
                                                                                                                                                                                Advanced Preparation:None
                                                                                                                                                                                Experience Level:Overview
                                                                                                                                                                                Program Prerequisites:General Understanding  of Taxation
                                                                                                                                                                                Course ID:EWTFM-U-01882-22-O | 6233-CE-0597 | CM-200.22-LW
                                                                                                                                                                                Published Date: May 2020
                                                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                                                The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they go off the grid. They take jobs that pay in cash, work as subcontractors, and dont have a
                                                                                                                                                                                bank account. By not working on the books the IRS cant garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
                                                                                                                                                                                having a bank account the IRS cant levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can come clean and settle
                                                                                                                                                                                their tax debts, reestablish their credit, and get the trauma out of their life.

                                                                                                                                                                                Topics include:
                                                                                                                                                                                • Effective Tax Administration
                                                                                                                                                                                • Doubt as to Liability
                                                                                                                                                                                • Doubt as to Collectability

                                                                                                                                                                                Learning Objectives:

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

                                                                                                                                                                                • Identify the three types of offers
                                                                                                                                                                                • Determine which offer best serves your client
                                                                                                                                                                                • Familiarize yourself with the different forms used in filing

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

                                                                                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                NASBA
                                                                                                                                                                                IRS
                                                                                                                                                                                CTEC
                                                                                                                                                                                $124.00 each Add to cart

                                                                                                                                                                                11/10 AM 10-3 | Individual Tax (The Basics)

                                                                                                                                                                                • Credits: 5
                                                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                                                • Field of Study: Federal Tax Update
                                                                                                                                                                                • Author/Speaker: Mary Jane Hourani
                                                                                                                                                                                *Content Preview
                                                                                                                                                                                Available Formats: 
                                                                                                                                                                                 
                                                                                                                                                                                 
                                                                                                                                                                                 
                                                                                                                                                                                 
                                                                                                                                                                                Advanced Preparation:None
                                                                                                                                                                                Experience Level:Overview
                                                                                                                                                                                Program Prerequisites:General Understanding Taxes
                                                                                                                                                                                Course ID:EWTFM-U-01876-22-O | 6233-CE-0593 | MJH-425.22-LW
                                                                                                                                                                                Published Date: June 2021
                                                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                                                This course is designed for practitioners in their first through fifth years of practice. This course provides a critical discussion of tax preparation with a theoretical and practical study of Form 1040 and certain accompanying schedules. 

                                                                                                                                                                                Some topics are discussed more in-depth to clarify issues related to those selected topics. This course will also familiarize practitioners with Ethical dilemmas, with careful consideration of EITC Due Diligence.

                                                                                                                                                                                  Learning Objectives:

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

                                                                                                                                                                                  • Determine Preparer Rules and Responsibilities
                                                                                                                                                                                  • Be familiar with tax-specific terminology.
                                                                                                                                                                                  • Establish a taxpayers filing requirements and status.
                                                                                                                                                                                  • Determine who is eligible to be claimed as a dependent.
                                                                                                                                                                                  • Recognize and report different types of income and adjustments to income.
                                                                                                                                                                                  • Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
                                                                                                                                                                                  • Compare itemized deductions and the standard deduction.
                                                                                                                                                                                  • Describe several nonrefundable and refundable income tax credits.
                                                                                                                                                                                  • Determine documents required for EITC Due Diligence.
                                                                                                                                                                                  • Understand Confidentiality, Privacy, and Disclosure Policies.

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

                                                                                                                                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                  NASBA
                                                                                                                                                                                  IRS
                                                                                                                                                                                  CTEC
                                                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                                                  11/10 PM 3-5 | The Tax Practitioners Guide to Estate Administration

                                                                                                                                                                                  • Credits: 2
                                                                                                                                                                                  •  
                                                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                                                  • Field of Study: Federal Tax Law
                                                                                                                                                                                  •  
                                                                                                                                                                                  • Author/Speaker: Art Werner 
                                                                                                                                                                                  * Preview not available until after first air date.
                                                                                                                                                                                  *Content Preview
                                                                                                                                                                                  Available Formats: 
                                                                                                                                                                                   
                                                                                                                                                                                   
                                                                                                                                                                                   
                                                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                                                  Experience Level:Overview
                                                                                                                                                                                  Program Prerequisites:Basic Understanding of Taxation
                                                                                                                                                                                  Course ID:EWTFM-T-01797-21-O | 6233-CE-0518 |
                                                                                                                                                                                  Published Date: Oct 2021

                                                                                                                                                                                  Course Description:

                                                                                                                                                                                  The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
                                                                                                                                                                                  until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
                                                                                                                                                                                  use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
                                                                                                                                                                                  in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
                                                                                                                                                                                  with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
                                                                                                                                                                                  the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

                                                                                                                                                                                  Who Should Attend:
                                                                                                                                                                                  • All Certified Public Accountants (CPAs)
                                                                                                                                                                                  • Enrolled Agents (EAs)
                                                                                                                                                                                  • Tax Return Preparers (TRPs)

                                                                                                                                                                                  Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                  NASBA
                                                                                                                                                                                  IRS
                                                                                                                                                                                  CTEC
                                                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                                                  11/10 PM 5-7 | Post Mortem Estate Planning Primer

                                                                                                                                                                                  • Credits: 2
                                                                                                                                                                                  •  
                                                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                                                  • Field of Study: Federal Tax Law
                                                                                                                                                                                  • Author/Speaker: Art Werner

                                                                                                                                                                                  *Content Preview
                                                                                                                                                                                  Available Formats: 
                                                                                                                                                                                   
                                                                                                                                                                                   
                                                                                                                                                                                   
                                                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                                                  Experience Level:Overview
                                                                                                                                                                                  Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                                  Course ID:EWTFM-T-01868-22-O | 6233-CE-0582 | WR-365.22-LW
                                                                                                                                                                                  Published Date:June 2021

                                                                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                                                                  People die every year, but 2020 saw a lot of unexpected death. COVID-19 was devastating to several families, how prepared were you? How prepared were your clients? At the time of loss, things can become very chaotic for the spouse,
                                                                                                                                                                                  the family, and the finances. Planning at this point is too late, other than funeral arrangements. Your clients will be less focused during times of loss and grieving and may want to push things off for later.

                                                                                                                                                                                  This is where you can provide that stability to your clients and remove the confusion. Having a plan for the inevitable is good business, and can generate business for you. This course will cover the planning process that every CPA
                                                                                                                                                                                  should be discussing with their clients now. Not Later.

                                                                                                                                                                                    Learning Objectives:

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

                                                                                                                                                                                    • Identify Post Mortem Opportunities on the Final Form 1040
                                                                                                                                                                                    • Identify Post Mortem Opportunities on the Estate Income Tax Returns Form 1041
                                                                                                                                                                                    • Define Executor responsibility
                                                                                                                                                                                    • Prepare Post Mortem Estate Tax Elections Form706
                                                                                                                                                                                    • Understand the reasoning for using Alternate Evaluation Dates
                                                                                                                                                                                    • Define the requirements for Qualified Terminable Interest Property (QTIP)
                                                                                                                                                                                    • Define the requirements for Qualified Domestic Trust (QDOT) Election
                                                                                                                                                                                    • Identify the rules for Resident Alien Spouses
                                                                                                                                                                                    • Define Special Use Valuation [IRC 2032(A)]
                                                                                                                                                                                    • State the purpose and use of Portability Election [IRC 2010(c)]

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

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

                                                                                                                                                                                    $24.00 each Add to cart

                                                                                                                                                                                    11/10 PM 7-8 | Abuse in Accounting

                                                                                                                                                                                    • Credits: 1
                                                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                                                    • Field of Study: Accounting | Auditing
                                                                                                                                                                                    • Author/Speaker: Michael Morgan 
                                                                                                                                                                                    *Content Preview
                                                                                                                                                                                    Available Formats: 
                                                                                                                                                                                     
                                                                                                                                                                                     
                                                                                                                                                                                     
                                                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                                                    Experience Level:Overview
                                                                                                                                                                                    Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                                                    Course ID:MM-332.22-LW
                                                                                                                                                                                    Published Date: April 2020
                                                                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                                                                    What is Abuse? As soon as you hear the words accounting abuse how many companies or people come to mind? News stories constantly tell us of another occurrence of abuse. U.S. Chamber of Commerce estimates occupational fraud/abuse
                                                                                                                                                                                    cost over $50 billion annually. 1/3 of business failures are directly related to employee theft. 75% of all employees have stolen from their employers at least once and half of these employees have stolen repeatedly.

                                                                                                                                                                                    During this course we will discuss the different types of abuse found in businesses, and what you can do to Identify and deter employees from committing.

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

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


                                                                                                                                                                                      $24.00 each Add to cart

                                                                                                                                                                                      11/10 PM 8-9 | Electronic Payment Fraud Prevention and Detection

                                                                                                                                                                                      • Credits: 1
                                                                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                                                                      • Field of Study: Auditing
                                                                                                                                                                                      • Author/Speaker: Mary Schaeffer
                                                                                                                                                                                      *Content Preview
                                                                                                                                                                                      Available Formats: 
                                                                                                                                                                                       
                                                                                                                                                                                       
                                                                                                                                                                                       
                                                                                                                                                                                      Advanced Preparation:None
                                                                                                                                                                                      Experience Level:Overview
                                                                                                                                                                                      Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                                                      Course ID:MS-113.22-LW
                                                                                                                                                                                      Published Date: May 2020
                                                                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                                                                      Alas, technology not only helps legitimate businesses become more efficient; it also assists crooks looking to defraud your organization. Getting money out of your organization's bank account is now easier than ever. Just ask the growing
                                                                                                                                                                                      number of fraudsters snatching cash from unsuspecting organizations across the country. Unfortunately, every company is at risk and businesses do not have the same fraud protections as individuals. If you don't report the thefts
                                                                                                                                                                                      within 48 hours, you will probably end up eating the losseswhich can be substantial. Those who think they're protected because they don't make electronic payments or because they use positive pay are flat out wrong. What's worse,
                                                                                                                                                                                      it's not just the big guys who are getting hit. The crooks are also targeting smaller mid-sized companies, municipalities, schools, and not-for-profits. Avoiding electronic payments (ACH) is not the answer. You are still at risk;
                                                                                                                                                                                      this is the fastest-growing payment fraud. But you can protect your company if you take the right steps. Please join us for this 60-fast paced minute session with an industry expert, AP Nows Mary S. Schaeffer. It contains expert
                                                                                                                                                                                      advice about all the latest electronic payment frauds.

                                                                                                                                                                                      Topics include:
                                                                                                                                                                                      • How big a problem electronic fraud is.
                                                                                                                                                                                      • A description of how each of the electronic payment frauds can happen.
                                                                                                                                                                                      • A dialogue of best practices that will prevent each of these frauds.
                                                                                                                                                                                      • A discussion of some bank products that help stop electronic payment fraud.
                                                                                                                                                                                      • An overall discussion of practices every organization should use to protect against payment fraud.

                                                                                                                                                                                      Learning Objectives:

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

                                                                                                                                                                                      • Identify the types of ACH payments;
                                                                                                                                                                                      • Differentiate between the many different types of ACH payment fraud, including the two fastest-growing types;
                                                                                                                                                                                      • Navigate around the limited legal protections from your bank;
                                                                                                                                                                                      • Instruct your bank to use certain products to protect your company; and
                                                                                                                                                                                      • Implement best payment process practices that affect ACH payments to protect your organization.

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

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

                                                                                                                                                                                      $24.00 each Add to cart

                                                                                                                                                                                      11/10 PM 9-10 | Its all about Trust

                                                                                                                                                                                      • Credits: 1
                                                                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                                                                      • Field of Study: Personnel / Human Resources
                                                                                                                                                                                      • Author/Speaker: Frank Castillo
                                                                                                                                                                                      Available Formats:
                                                                                                                                                                                      Advanced Preparation:None
                                                                                                                                                                                      Experience Level:Overview
                                                                                                                                                                                      Program Prerequisites:NA
                                                                                                                                                                                      Course ID:FC-103.22-LW
                                                                                                                                                                                      Published Date: August 2021
                                                                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                                                                      Trust, Trust, Trust! It cant be emphasized enough. This 1-hour OnDemand webinar goes to the very heart of practitioner-client relationships. Well discuss trust in the context of clients, scenarios, and common experiences that breathes
                                                                                                                                                                                      life into the expression CPA, most trusted adviser.

                                                                                                                                                                                        Learning Objectives:

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

                                                                                                                                                                                        • Recall the perception clients have of practitioners and ways we can enhance those perceptions.
                                                                                                                                                                                        • Identify various value-added services which strengthen the bonds of trust with clients.
                                                                                                                                                                                        • Recall tips CPAs can use to facilitate client transitions and obtain referrals from clients.

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

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



                                                                                                                                                                                        $49.00 each Add to cart

                                                                                                                                                                                        11/11 AM 10-12 | Tax Practice Standards

                                                                                                                                                                                        • Credits: 2
                                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                                        • Field of Study: Regulatory Ethics
                                                                                                                                                                                        • Author/Speaker: Allison McLeod

                                                                                                                                                                                        *Content Preview
                                                                                                                                                                                        Available Formats: 
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                                        Experience Level:Basic
                                                                                                                                                                                        Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                                        Course ID:EWTFM-E-02008-22-O | 6233-CE-0737 | AM-128.22-LW
                                                                                                                                                                                        Published Date:March 2022

                                                                                                                                                                                        ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following States: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***

                                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                                        Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners.  We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards
                                                                                                                                                                                        for Tax Services (SSTS), the Internal Revenue Code (IRC), and common law.  Also included will be case studies illustrating dilemmas faced by tax practitioners.  This course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                                                                                        Learning Objectives:

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

                                                                                                                                                                                        • Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency, and proper administration of the tax law.
                                                                                                                                                                                        • Understand the practitioners obligations to disclose certain client information when representing them against the IRS
                                                                                                                                                                                        • Know the sources that govern tax practice, such as Treasury Circular 230, the SSTS, the IRC, and common law.
                                                                                                                                                                                        • Understand the common law standards of reasonable behavior and when a tax practitioner may be subject to negligence or other types of common law causes of action.

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

                                                                                                                                                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                        NASBA
                                                                                                                                                                                        IRS
                                                                                                                                                                                        CTEC
                                                                                                                                                                                        $49.00 each Add to cart

                                                                                                                                                                                        11/11 PM 12-2 | Tax Planning Using Like-Kind Exchange Transactions Under Sec.1031

                                                                                                                                                                                        • Credits: 2
                                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                                        • Field of Study: Federal Tax Update
                                                                                                                                                                                        • Author/Speaker: Allison McLeod

                                                                                                                                                                                        *Content Preview
                                                                                                                                                                                        Available Formats: 
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                                        Experience Level:Basic 
                                                                                                                                                                                        Program Prerequisites:General Understanding of Taxes
                                                                                                                                                                                        Course ID:EWTFM-U-02007-22-O | 6233-CE-0736 | AM-122.22-LW
                                                                                                                                                                                        Published Date:April 2022
                                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                                        Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal shelters available to those buying and selling real property.  We will be covering the basic structure of an LKE, and ways
                                                                                                                                                                                        a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself
                                                                                                                                                                                        in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants, or other tax professionals.

                                                                                                                                                                                        Learning Objectives:

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

                                                                                                                                                                                        • Determine whether an LKE can be used to defer taxes upon the sale of real property.
                                                                                                                                                                                        • Know when it is appropriate to use a QI in effecting an LKE.
                                                                                                                                                                                        • Define a DST and how it can be used in obtaining replacement property on a timely basis.
                                                                                                                                                                                        • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

                                                                                                                                                                                        Who Should Attend:
                                                                                                                                                                                        • All Certified Public Accountants (CPAs)
                                                                                                                                                                                        • Enrolled Agents (EAs)
                                                                                                                                                                                        • Tax Return Preparers (TRPs)

                                                                                                                                                                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                        NASBA
                                                                                                                                                                                        IRS
                                                                                                                                                                                        CTEC
                                                                                                                                                                                        $49.00 each Add to cart

                                                                                                                                                                                        11/11 PM 2-4 | Behavioral Ethics An Overview for All Accountants

                                                                                                                                                                                        • Credits: 2
                                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                                        • Field of Study: Federal Tax Ethics
                                                                                                                                                                                        • Author/Speaker: Davis Jackson
                                                                                                                                                                                        *Content Preview
                                                                                                                                                                                        Available Formats: 
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                         
                                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                                        Experience Level:Overview
                                                                                                                                                                                        Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                                        Course ID:EWTFM-E-01914-22-O | 6233-CE-0624 |DJ-120.22-LW
                                                                                                                                                                                        Published Date: June 2016
                                                                                                                                                                                        ***SPECIAL NOTE: This course might not cover your State Ethics requirement! See our "Self-Study eBook Ethics Section" on States and your State Board to ensure you are covered. This course does not meet the "Ethical" requirement for the following states: DE, FL, LA, MS, OH, NJ, OR, TX, SC, TN, VA, WA, WY ***
                                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                                        In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself to achieve the highest standards of ethical conduct as a CPA.

                                                                                                                                                                                        The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

                                                                                                                                                                                          Learning Objectives:

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

                                                                                                                                                                                          • Recognize the meaning of ethics.
                                                                                                                                                                                          • Identify steps that you can take to resolve ethical dilemmas.
                                                                                                                                                                                          • Identify the core values of the CPA profession (integrity, objectivity, and independence).

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

                                                                                                                                                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                          NASBA
                                                                                                                                                                                          IRS
                                                                                                                                                                                          CTEC
                                                                                                                                                                                          $49.00 each Add to cart

                                                                                                                                                                                          11/11 PM 5-7 | CPE for CPAs and EAs Today Buying Selling or Gifting a Business Creatively

                                                                                                                                                                                          • Credits: 2
                                                                                                                                                                                          •  
                                                                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                                                                          • Field of Study: Federal Tax Update
                                                                                                                                                                                          • Author/Speaker: Art Werner

                                                                                                                                                                                          *Content Preview
                                                                                                                                                                                          Available Formats: 
                                                                                                                                                                                           
                                                                                                                                                                                           
                                                                                                                                                                                           
                                                                                                                                                                                          Advanced Preparation:None
                                                                                                                                                                                          Experience Level:Overview
                                                                                                                                                                                          Program Prerequisites:General Understanding of Taxes
                                                                                                                                                                                          Course ID:EWTFM-U-01867-22-O | 6233-CE-0581 | WR-364.22-LW
                                                                                                                                                                                          Published Date:May 2021

                                                                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                                                                          In addition to traditional issues faced by a business owner regarding the operation of his or her business, business ownership creates complexities in the tax, estate, and financial planning arenas. By focusing on the development of
                                                                                                                                                                                          many unique business planning tools, this course explores the entrance and exit strategies available to business owners.

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

                                                                                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                                                                            NASBA
                                                                                                                                                                                            IRS
                                                                                                                                                                                            CTEC

                                                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                                                            11/11 PM 8-10 | Circular 230 The Ethical Guide

                                                                                                                                                                                            • Credits: 2
                                                                                                                                                                                            •  
                                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                                            • Field of Study: Federal Tax Ethics
                                                                                                                                                                                            • Author/Speaker: Shelli Huston / Art Werner
                                                                                                                                                                                            *Content Preview
                                                                                                                                                                                            Available Formats: 
                                                                                                                                                                                             
                                                                                                                                                                                             
                                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                                            Experience Level:Overview
                                                                                                                                                                                            Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                                            Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                                                                                                                                                            Published Date: June 2020
                                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                                            This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                                                                                                                                                            issues are discussed. A final examination covering the course material is administered.

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

                                                                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                              NASBA
                                                                                                                                                                                              IRS
                                                                                                                                                                                              CTEC
                                                                                                                                                                                              $99.00 each Add to cart

                                                                                                                                                                                              11/14 AM 10-2 | Planning and Compliance for Complex Transactions for Business Owners

                                                                                                                                                                                              • Credits: 4
                                                                                                                                                                                              • Format: Scheduled Webinar
                                                                                                                                                                                              • Field of Study: Business Management
                                                                                                                                                                                              •  
                                                                                                                                                                                              • Author/Speaker: Art Werner
                                                                                                                                                                                              *Content Preview
                                                                                                                                                                                              Available Formats: 
                                                                                                                                                                                               
                                                                                                                                                                                               
                                                                                                                                                                                               
                                                                                                                                                                                              Advanced Preparation:None
                                                                                                                                                                                              Experience Level:Overview
                                                                                                                                                                                              Program Prerequisites:General Understanding of Business Ownership
                                                                                                                                                                                              Course ID:WR-353.22-LW
                                                                                                                                                                                              Published Date: October 2020
                                                                                                                                                                                              ***Special Note: This course does not qualify for IRS Reporting!***
                                                                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                                                                              Every year brings new challenges. Changes in the Code sometimes hidden in legislation with deceptive names Court decisions affirming the value or assuring the risk in the advice we gave three years ago Complex transactions requiring
                                                                                                                                                                                              application of old law to new circumstances All the sort of things we cover in this advanced-level program.

                                                                                                                                                                                              Highlights include:
                                                                                                                                                                                              • Federal income tax consequences of:
                                                                                                                                                                                              • Insolvency Code Section 108 and Bankruptcy Code
                                                                                                                                                                                              • Late elections Regulation 301.9100-2 and 3
                                                                                                                                                                                              • Change in Accounting methods Code Section 446 and 481
                                                                                                                                                                                              • Net Operating Loss calculation, carryovers, and limitation Code Sections 172, and 382

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

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


                                                                                                                                                                                                $24.00 each Add to cart

                                                                                                                                                                                                11/14 PM 3-4 | Accounts Payable Best Practices

                                                                                                                                                                                                • Credits: 1
                                                                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                                                                • Field of Study: Accounting | Auditing
                                                                                                                                                                                                • Author/Speaker: Mary Schaeffer 
                                                                                                                                                                                                *Content Preview
                                                                                                                                                                                                Available Formats: 
                                                                                                                                                                                                 
                                                                                                                                                                                                 
                                                                                                                                                                                                 
                                                                                                                                                                                                Advanced Preparation:None
                                                                                                                                                                                                Experience Level:Overview
                                                                                                                                                                                                Program Prerequisites:General Understanding of Accountancy
                                                                                                                                                                                                Course ID:MS-114.22-LW
                                                                                                                                                                                                Published Date: October 2020
                                                                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                                                                The accounts payable function is changing at a dizzying pace. What worked yesterday may not work today. Given the current economy, mounting regulatory pressures, and the increased visibility and importance of the accounts payable function,
                                                                                                                                                                                                best practices are something with which every professional needs to be conversant. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work
                                                                                                                                                                                                and are being replaced by new practices just now appearing. The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands on money or sensitive information.
                                                                                                                                                                                                This is one session you might want to invite your colleagues in accounting, auditing, and payroll to so they implement appropriate best practices and are not bamboozled by some of the newest frauds.

                                                                                                                                                                                                The truth is that companies ignore accounts payable best practices at their peril and the impact is felt on your bottom line. It's that simpleyet some organizations continue to turn a blind eye to the leakage that occurs due to the
                                                                                                                                                                                                poor or inefficient processes in their AP operations. Don't be one of them!

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

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


                                                                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                                                                  11/14 PM 5-7 | Estate Gift and Income Tax Planning for Real Estate

                                                                                                                                                                                                  • Credits: 2
                                                                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                                                                  • Field of Study:Specialized knowledge
                                                                                                                                                                                                  • Author/Speaker: Art Werner

                                                                                                                                                                                                  * Preview not available until after first air date.
                                                                                                                                                                                                  *Content Preview
                                                                                                                                                                                                  Available Formats:
                                                                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                                                                  Experience Level:Basic
                                                                                                                                                                                                  Program Prerequisites:General Understanding of Estate Taxes
                                                                                                                                                                                                  Course ID:EWTFM-U-02014-22-O | 6233-CE-0745 | WR-377.22-LW
                                                                                                                                                                                                  Published Date: June 2022


                                                                                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                                                                                  In times of economic and tax uncertainty, real estate ownership can create frustrations and concerns for your client. The purpose of this course is to assist the practitioner in understanding the complexities that a client faces
                                                                                                                                                                                                  with regard to real estate ownership, prospective real estate ownership, and the tax issues surrounding their real estate holding and prospective holdings. 

                                                                                                                                                                                                  Topics include:
                                                                                                                                                                                                  • Real estate as a part of a client's divinified portfolio of investments 
                                                                                                                                                                                                  • Understanding the differences revolving around personal real estate vs. investment real estate 
                                                                                                                                                                                                  • Understanding valuation issues 
                                                                                                                                                                                                  • Understanding titling issues 
                                                                                                                                                                                                  • Individual deduction issues, including the interest limitation 
                                                                                                                                                                                                  • Business deduction issues 
                                                                                                                                                                                                  • At-risk limitations 
                                                                                                                                                                                                  • Passive activity rules update 
                                                                                                                                                                                                  • How the IRC Section 199A deduction applies to real estate investments 
                                                                                                                                                                                                  • Depreciation issues 
                                                                                                                                                                                                  • Estate and Gift planning techniques for real estate 
                                                                                                                                                                                                  • Proper use of trusts in real estate holdings

                                                                                                                                                                                                  Learning Objectives:

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

                                                                                                                                                                                                  • To discuss with the practitioner an understanding of the income, estate, and gift tax issues of various circumstances that a client classifies as bad situations in this COVID-19 environment revolving around a client's real
                                                                                                                                                                                                    estate (and prospective real estate) holding. 

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

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

                                                                                                                                                                                                  $49.00 each Add to cart

                                                                                                                                                                                                  11/14 PM 7-9 | Tax Procedure

                                                                                                                                                                                                  • Credits: 2
                                                                                                                                                                                                  • Format: Scheduled Webinar
                                                                                                                                                                                                  • Field of Study: Federal Tax Law
                                                                                                                                                                                                  • Author/Speaker: Allison McCleod

                                                                                                                                                                                                  *Content Preview
                                                                                                                                                                                                  Available Formats:
                                                                                                                                                                                                  Advanced Preparation:None
                                                                                                                                                                                                  Experience Level:Overview
                                                                                                                                                                                                  Program Prerequisites:General Understanding of Taxes
                                                                                                                                                                                                  Course ID:EWTFM-T-01894-22-O | 6233-CE-0609 | AM-115.22-LW
                                                                                                                                                                                                  Published Date:September 2021


                                                                                                                                                                                                  COURSE DESCRIPTION

                                                                                                                                                                                                  This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections, and litigation at courts of original jurisdiction.  We will discuss the options taxpayers have at any point in the
                                                                                                                                                                                                  process with reference to real-life stories from the trenches. This course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                                                                                                    Learning Objectives:

                                                                                                                                                                                                    By the end of the seminar, the participant will be able to:

                                                                                                                                                                                                    • Describe the audit process from the initial filing of the return to collections.
                                                                                                                                                                                                    • Determine the options available to taxpayers at each stage of the audit process.
                                                                                                                                                                                                    • Ascertain risk factors to consider in determining the best course of action for the client.
                                                                                                                                                                                                    • Apply the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

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

                                                                                                                                                                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorship's:
                                                                                                                                                                                                    NASBA
                                                                                                                                                                                                    IRS
                                                                                                                                                                                                    CTEC

                                                                                                                                                                                                    $24.00 each Add to cart

                                                                                                                                                                                                    11/14 PM 9-10 | Creating Value

                                                                                                                                                                                                    • Credits: 1
                                                                                                                                                                                                    • Format: Scheduled Webinar
                                                                                                                                                                                                    • Field of Study: Business Management | Organization
                                                                                                                                                                                                    • Author/Speaker: Frank Castillo

                                                                                                                                                                                                    *Content Preview
                                                                                                                                                                                                    Available Formats:
                                                                                                                                                                                                    Advanced Preparation:None
                                                                                                                                                                                                    Experience Level:Basic
                                                                                                                                                                                                    Program Prerequisites:None
                                                                                                                                                                                                    Course ID:FC-105.22-LW
                                                                                                                                                                                                    Published Date:September 2021


                                                                                                                                                                                                    COURSE DESCRIPTION

                                                                                                                                                                                                    Value!?the holy grail of modern public accounting. However, how do we go from wearing a green visor to becoming our client's most trusted advisor? We?ll discuss ways a CPA and their firm can recalibrate their practice to deliver
                                                                                                                                                                                                    on client needs and expectations during this session.

                                                                                                                                                                                                      Learning Objectives:

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

                                                                                                                                                                                                      • Recall the advantages of a value billing approach.
                                                                                                                                                                                                      • Identify ways CPAs can strengthen their relationships with clients.
                                                                                                                                                                                                      • Recall detailed steps CPAs should take to implement a value-based system for providing clients services.

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

                                                                                                                                                                                                      Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                                                                                      NASBA



                                                                                                                                                                                                      $49.00 each Add to cart

                                                                                                                                                                                                      11/15 AM 10-12 | Financial Fraud Found in the Government

                                                                                                                                                                                                      • Credits: 2
                                                                                                                                                                                                      • Format: Scheduled Webinar
                                                                                                                                                                                                      • Field of Study: Auditing
                                                                                                                                                                                                      • Author/Speaker: Michael Morgan
                                                                                                                                                                                                      *Content Preview
                                                                                                                                                                                                      Available Formats: 
                                                                                                                                                                                                       
                                                                                                                                                                                                       
                                                                                                                                                                                                       
                                                                                                                                                                                                      Advanced Preparation:None
                                                                                                                                                                                                      Experience Level:Overview
                                                                                                                                                                                                      Program Prerequisites:General Understanding of Auditing
                                                                                                                                                                                                      Course ID:MM-333.22-LW
                                                                                                                                                                                                      Published Date: Feb 2020
                                                                                                                                                                                                      COURSE DESCRIPTION

                                                                                                                                                                                                      The discrepancy between pay for government employees versus the private sector occasionally rationalizes the misappropriation as compensation to make salary equal. A manager uncovered the fraud when his bookkeeper unexpectedly missed
                                                                                                                                                                                                      a few days of work and he opened a bank statement.

                                                                                                                                                                                                      While looking through canceled checks from the statement he was shocked, made a few phone calls, and ended his upbringing as a forensic accountant. What type of fraud is this? How does fraud like this occur? What actions could have
                                                                                                                                                                                                      been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

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

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


                                                                                                                                                                                                        $49.00 each Add to cart

                                                                                                                                                                                                        11/15 PM 1-3 | Everything you need to know about Portability

                                                                                                                                                                                                        • Credits: 2
                                                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                                                        • Field of Study: Specialized knowledge
                                                                                                                                                                                                        • Author/Speaker: Art Werner

                                                                                                                                                                                                        *Content Preview
                                                                                                                                                                                                        Available Formats:
                                                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                                                        Experience Level:Basic
                                                                                                                                                                                                        Program Prerequisites:General Understanding of Estate Taxes
                                                                                                                                                                                                        Course ID:WR-376.22-LW
                                                                                                                                                                                                        Published Date: June 2022
                                                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                                                        This course helps the practitioner understand how to make the portability election and how it can provide overall tax benefits to surviving spouses and beneficiaries of estates that fall below the federal estate exclusion amount. 
                                                                                                                                                                                                        We will look at who should and can make the election, how the election is made and how to opt out, the requirements for filing Form 706, and compare the benefits of electing portability to conventional credit shelter trust
                                                                                                                                                                                                        planning. 

                                                                                                                                                                                                        Topics include:
                                                                                                                                                                                                        • Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election 
                                                                                                                                                                                                        • How to calculate the DSUE amount 
                                                                                                                                                                                                        • Making the portability election 
                                                                                                                                                                                                        • Who can and cannot elect portability 
                                                                                                                                                                                                        • Review the requirements for completing form 706 when electing portability 
                                                                                                                                                                                                        • Making a late election and IRS Section 9100 relief 
                                                                                                                                                                                                        • How to opt-out of the election and hazards of not making the election for the client and practitioner 
                                                                                                                                                                                                        • Determining the last deceased spouse for making the election 
                                                                                                                                                                                                        • IRS examination issues when making the election 
                                                                                                                                                                                                        • Review benefits and drawbacks of the DSUE election vs. conventional credit shelter/asset protection planning - income taxes vs. estate taxes 
                                                                                                                                                                                                        • Use of QTIPs and QDOTs 
                                                                                                                                                                                                        • A look at state death tax issues 

                                                                                                                                                                                                        Learning Objectives:

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

                                                                                                                                                                                                        • Discuss options that can be presented to a client so they can decide whether to make the portability election and the mechanics and process of filing form 706 to elect or out-out of electing portability. 

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

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



                                                                                                                                                                                                        $24.00 each Add to cart

                                                                                                                                                                                                        11/15 PM 3-4 | Working Better Together

                                                                                                                                                                                                        • Credits: 1
                                                                                                                                                                                                        • Format: Scheduled Webinar
                                                                                                                                                                                                        • Field of Study: Personnel | Human Resources
                                                                                                                                                                                                        • Author/Speaker: Frank Castillo
                                                                                                                                                                                                        *Content Preview
                                                                                                                                                                                                        Available Formats: 
                                                                                                                                                                                                         
                                                                                                                                                                                                         
                                                                                                                                                                                                         
                                                                                                                                                                                                        Advanced Preparation:None
                                                                                                                                                                                                        Experience Level:Overview
                                                                                                                                                                                                        Program Prerequisites:General Understanding Human Resources 
                                                                                                                                                                                                        Course ID:FC-101.22-LW
                                                                                                                                                                                                        Published Date: May 2021
                                                                                                                                                                                                        COURSE DESCRIPTION

                                                                                                                                                                                                        A long, long time ago we would simply call, email, or poke our head into someones workspace to collaborate. Now? The options are endless, somewhat confusing, and ever-shifting. During this session, well cover ways to connect, what
                                                                                                                                                                                                        works well, what doesnt, and more importantly how to maximize our communication efforts.

                                                                                                                                                                                                          Learning Objectives:

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

                                                                                                                                                                                                          • Recall synchronistic and asynchronistic ways of connecting remotely.
                                                                                                                                                                                                          • Identify best practices for communicating with colleagues virtually.
                                                                                                                                                                                                          • Recall the benefits of collaborative workspaces.

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

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


                                                                                                                                                                                                          $24.00 each Add to cart

                                                                                                                                                                                                          11/15 PM 5-6 | Currently Not Collectible

                                                                                                                                                                                                          • Credits: 1
                                                                                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                                                                                          • Field of Study: Federal Tax Update
                                                                                                                                                                                                          • Author/Speaker: Charles Montecino
                                                                                                                                                                                                          *Content Preview
                                                                                                                                                                                                          Available Formats: 
                                                                                                                                                                                                           
                                                                                                                                                                                                           
                                                                                                                                                                                                           
                                                                                                                                                                                                          Advanced Preparation:None
                                                                                                                                                                                                          Experience Level:Overview
                                                                                                                                                                                                          Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                                                          Course ID:EWTFM-U-01869-22-O | 6233-CE-0583 | CM-201.22-LW
                                                                                                                                                                                                          Published Date: May 2020
                                                                                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                                                                                          There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
                                                                                                                                                                                                          they may place the account in Currently Not Collectible status. In this course, were going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

                                                                                                                                                                                                          Topics include:
                                                                                                                                                                                                          • Who is Eligible
                                                                                                                                                                                                          • What is the Process
                                                                                                                                                                                                          • Documents to Submit
                                                                                                                                                                                                          • Completed Sample Forms
                                                                                                                                                                                                          • What Happens Next

                                                                                                                                                                                                          Learning Objectives:

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

                                                                                                                                                                                                          • Determine Eligibility.
                                                                                                                                                                                                          • Identify forms required for submission.
                                                                                                                                                                                                          • Familiarize yourself with the different forms used in filing.
                                                                                                                                                                                                          • Provide sound advice to your clients and set expectations.

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

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

                                                                                                                                                                                                          $24.00 each Add to cart

                                                                                                                                                                                                          11/15 PM 6-7 | Workplace Culture

                                                                                                                                                                                                          • Credits: 1
                                                                                                                                                                                                          • Format: Scheduled Webinar
                                                                                                                                                                                                          • Field of Study: Personnel | Human Resources
                                                                                                                                                                                                          • Author/Speaker: Frank Castillo
                                                                                                                                                                                                          *Content Preview
                                                                                                                                                                                                          Available Formats: 
                                                                                                                                                                                                           
                                                                                                                                                                                                           
                                                                                                                                                                                                           
                                                                                                                                                                                                          Advanced Preparation:None
                                                                                                                                                                                                          Experience Level:Overview
                                                                                                                                                                                                          Program Prerequisites:General Understanding of Human Resources
                                                                                                                                                                                                          Course ID:FC-100.22-LW
                                                                                                                                                                                                          Published Date: April  2021
                                                                                                                                                                                                          COURSE DESCRIPTION

                                                                                                                                                                                                          Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
                                                                                                                                                                                                          share and ways your organization can benefit.

                                                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                                                            • Recall which elements factor into a companys attitudes, behaviors, and culture.
                                                                                                                                                                                                            • Identify key statistics in connection with hiring and retention trends.
                                                                                                                                                                                                            • Recall helpful tips that foster the development of company culture.

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

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


                                                                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                                                                            11/15 PM 7-9 | Overview of Schedule C

                                                                                                                                                                                                            • Credits: 2
                                                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                                                            • Field of Study: Federal Tax Law
                                                                                                                                                                                                            • Author/Speaker: Allison McLeod

                                                                                                                                                                                                            *Content Preview
                                                                                                                                                                                                            Available Formats:
                                                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                                                            Experience Level:Basic
                                                                                                                                                                                                            Program Prerequisites:General Understanding of Taxes
                                                                                                                                                                                                            Course ID:EWTFM-U-01882-22-O | 6233-CE-0598 | AM-109.22-LW
                                                                                                                                                                                                            Published Date:April 2022

                                                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                                                            Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This
                                                                                                                                                                                                            course is ideal for CPAs, EAs, or other tax professionals.

                                                                                                                                                                                                            INCLUDES UPDATES FROM THE TCTDR ACT (PASSED 12/27/2020)

                                                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                                                            • Identify the appropriate taxpayers who should be filing Schedule C.
                                                                                                                                                                                                            • Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
                                                                                                                                                                                                            • Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries and
                                                                                                                                                                                                              retirement contributions.
                                                                                                                                                                                                            • Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
                                                                                                                                                                                                            • Determine the methods of deducting the cost of a company car.
                                                                                                                                                                                                            • Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.


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

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

                                                                                                                                                                                                            $99.00 each Add to cart

                                                                                                                                                                                                            11/16 AM 10-2 | Form 1041 Everything You Never Wanted to Know

                                                                                                                                                                                                            • Credits: 4
                                                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                                                            • Field of Study: Federal Tax Law
                                                                                                                                                                                                            • Author/Speaker: Art Werner
                                                                                                                                                                                                            *Content Preview
                                                                                                                                                                                                            Available Formats:
                                                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                                                            Experience Level:Overview
                                                                                                                                                                                                            Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                                                            Course ID:EWTFM-T-01874-22-O | 6233-CE-0590 | WR-352.22-LW
                                                                                                                                                                                                            Published Date: Oct 2020
                                                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                                                            Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
                                                                                                                                                                                                            well as the basics of fiduciary income tax compliance

                                                                                                                                                                                                            Topics include:
                                                                                                                                                                                                            • Introduction Definitions
                                                                                                                                                                                                            • The Basics of Compliance
                                                                                                                                                                                                            • Subchapter J of the internal revenue code
                                                                                                                                                                                                            • Compliance
                                                                                                                                                                                                            • Advanced Issues

                                                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                                                            • Define Estate for state purposes
                                                                                                                                                                                                            • Define Estate for Federal Purposes
                                                                                                                                                                                                            • Define Probate
                                                                                                                                                                                                            • Define Executor
                                                                                                                                                                                                            • Define Trusts
                                                                                                                                                                                                            • State when to file form 1040
                                                                                                                                                                                                            • State the tax considerations in trusts
                                                                                                                                                                                                            • Identify the 1041 Tax rate schedule
                                                                                                                                                                                                            • Identify the benefits of an 645 Election
                                                                                                                                                                                                            • State the charitable issues
                                                                                                                                                                                                            • Determine the Mechanical calculation of DNI

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

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

                                                                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                                                                            11/16 PM 2-4 | Tax Implications of Cryptocurrency

                                                                                                                                                                                                            • Credits: 2
                                                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                                                            • Field of Study: Federal Tax Law
                                                                                                                                                                                                            • Author/Speaker: Allison McLeod
                                                                                                                                                                                                            *Content Preview
                                                                                                                                                                                                            Available Formats: 
                                                                                                                                                                                                             
                                                                                                                                                                                                             
                                                                                                                                                                                                             
                                                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                                                            Experience Level:Overview
                                                                                                                                                                                                            Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                                                            Course ID:EWTFM-T-01892-22-O | 6233-CE-0608 | AM-104.22-OD
                                                                                                                                                                                                            Published Date: April 2021

                                                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                                                            This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
                                                                                                                                                                                                            uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

                                                                                                                                                                                                            Topics include:
                                                                                                                                                                                                            • Blockchain basics.
                                                                                                                                                                                                            • Classification of cryptocurrency.
                                                                                                                                                                                                            • IRS Notice 2014-12.
                                                                                                                                                                                                            • Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
                                                                                                                                                                                                            • Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
                                                                                                                                                                                                            • Traps for the unwary.

                                                                                                                                                                                                            Learning Objectives:

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

                                                                                                                                                                                                            • Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
                                                                                                                                                                                                            • Determine whether a cryptocurrency transaction creates a taxable event.
                                                                                                                                                                                                            • Be able to identify the IRS forms needed to report cryptocurrency transactions.
                                                                                                                                                                                                            • Develop a working knowledge of possible reports due to other regulatory agencies.
                                                                                                                                                                                                            • Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the traders tax liability.
                                                                                                                                                                                                            • Become knowledgeable of current enforcement actions employed by the IRS.

                                                                                                                                                                                                            Who Should Attend:
                                                                                                                                                                                                            • All Certified Public Accountants (CPAs)
                                                                                                                                                                                                            • Enrolled Agents (EAs)
                                                                                                                                                                                                            • Tax Return Preparers (TRPs)
                                                                                                                                                                                                            • This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
                                                                                                                                                                                                              that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.

                                                                                                                                                                                                            Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                                            NASBA
                                                                                                                                                                                                            IRS
                                                                                                                                                                                                            CTEC
                                                                                                                                                                                                            $49.00 each Add to cart

                                                                                                                                                                                                            11/16 PM 4-6 | Circular 230 The Ethical Guide

                                                                                                                                                                                                            • Credits: 2
                                                                                                                                                                                                            •  
                                                                                                                                                                                                            • Format: Scheduled Webinar
                                                                                                                                                                                                            • Field of Study: Federal Tax Ethics
                                                                                                                                                                                                            • Author/Speaker: Shelli Huston / Art Werner
                                                                                                                                                                                                            *Content Preview
                                                                                                                                                                                                            Available Formats: 
                                                                                                                                                                                                             
                                                                                                                                                                                                             
                                                                                                                                                                                                            Advanced Preparation:None
                                                                                                                                                                                                            Experience Level:Overview
                                                                                                                                                                                                            Program Prerequisites:General Understanding of Ethics
                                                                                                                                                                                                            Course ID:EWTFM-E-01901-22-O | 6233-CE-0625 | SH-212.22-OD
                                                                                                                                                                                                            Published Date: June 2020
                                                                                                                                                                                                            COURSE DESCRIPTION

                                                                                                                                                                                                            This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
                                                                                                                                                                                                            issues are discussed. A final examination covering the course material is administered.

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

                                                                                                                                                                                                              Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                                                                                                                                                                              NASBA
                                                                                                                                                                                                              IRS
                                                                                                                                                                                                              CTEC
                                                                                                                                                                                                              $49.00 each Add to cart

                                                                                                                                                                                                              11/16 PM 6-8 | The New Form 7203 and How to calculate Shareholder Basis

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

                                                                                                                                                                                                              *Content Preview
                                                                                                                                                                                                              Available Formats:
                                                                                                                                                                                                              Advanced Preparation:None
                                                                                                                                                                                                              Experience Level:Overview
                                                                                                                                                                                                              Program Prerequisites:Basic Understanding of Taxation
                                                                                                                                                                                                              Course ID:EWTFM-T-01913-22-O | 6233-CE-0681 | MJH-429.22-LW
                                                                                                                                                                                                              Published Date: Jan 2022

                                                                                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                                                                                              Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, is required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
                                                                                                                                                                                                              outside basis as well as debt basis so as to compute any loss limitations under I.R.C. 461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will
                                                                                                                                                                                                              be strategies of how to reconstruct shareholder basis when it has not been done in the past.

                                                                                                                                                                                                              Topics include:
                                                                                                                                                                                                              • At-Risk Limitations
                                                                                                                                                                                                              • Passive Activity Limitations
                                                                                                                                                                                                              • Stock and Debt Basis Limitations
                                                                                                                                                                                                              • Completing Form 7203
                                                                                                                                                                                                              • Reconstructing Basis
                                                                                                                                                                                                              • Court Cases

                                                                                                                                                                                                              Learning Objectives:

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

                                                                                                                                                                                                              • Delineate Form 7203
                                                                                                                                                                                                              • Determine how to complete Form 7203
                                                                                                                                                                                                              • Outline strategies to reconstruct Shareholder Basis
                                                                                                                                                                                                              • Explain loss limitations of 461
                                                                                                                                                                                                              • Compare at-risk rules and limitations

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

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

                                                                                                                                                                                                              $49.00 each Add to cart

                                                                                                                                                                                                              11/16 PM 8-10 | Reasonable Compensation

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

                                                                                                                                                                                                              *Content Preview
                                                                                                                                                                                                              Available Formats: 
                                                                                                                                                                                                               
                                                                                                                                                                                                               
                                                                                                                                                                                                               
                                                                                                                                                                                                              Advanced Preparation:None
                                                                                                                                                                                                              Experience Level:Overview
                                                                                                                                                                                                              Program Prerequisites:General Understanding Taxation
                                                                                                                                                                                                              Course ID:EWTFM-T-01888-22-O | 6233-CE-0601 |MJH-426.22-LW
                                                                                                                                                                                                              Published Date:August 2021

                                                                                                                                                                                                              COURSE DESCRIPTION

                                                                                                                                                                                                              This seminar will focus on attributes of Officer Reasonable Compensation requirements in S & C Corporations. Focusing on court cases as an authority in determining what reasonable compensation should be, who is required to receive
                                                                                                                                                                                                              it, as well as other facts & circumstances to advise taxpayers accordingly. This seminar will also look at strategies practitioners may use when representing taxpayers before the Internal Revenue Service to defend the Officer's
                                                                                                                                                                                                              Reasonable Compensation amount taken in any given year.

                                                                                                                                                                                                                Course Objectives:

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

                                                                                                                                                                                                                • Define what Reasonable Compensation is and who is required to receive it.
                                                                                                                                                                                                                • Associate Accountable Plan requirements to Reasonable Compensation.
                                                                                                                                                                                                                • Understand criteria set forth by the courts.
                                                                                                                                                                                                                • Review methods used by the IRS when auditing Reasonable Compensation.
                                                                                                                                                                                                                • Analyze approaches used in defending the amount of Reasonable Compensation.

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

                                                                                                                                                                                                                Qualifies and Approved with all State Boards of Accountancy and the following sponsorship?s:
                                                                                                                                                                                                                NASBA
                                                                                                                                                                                                                IRS
                                                                                                                                                                                                                CTEC
                                                                                                                                                                                                                $49.00 each Add to cart

                                                                                                                                                                                                                11/17 AM 11-1 | The Tax Aspects of Cryptocurrency

                                                                                                                                                                                                                • Credits: 2
                                                                                                                                                                                                                • Format: Scheduled Webinar
                                                                                                                                                                                                                • Field of Study: Federal Tax Law
                                                                                                                                                                                                                • Author/Speaker: Art Werner

                                                                                                                                                                                                                *Content Preview
                                                                                                                                                                                                                Available Formats: 
                                                                                                                                                                                                                 
                                                                                                                                                                                                                 
                                                                                                                                                                                                                 
                                                                                                                                                                                                                Advanced Preparation:None
                                                                                                                                                                                                                Experience Level:Overview
                                                                                                                                                                                                                Program Prerequisites:General Understanding of Taxation
                                                                                                                                                                                                                Course ID:EWTFM-T-01909-22-O | 6233-CE-0618 | WR-372.22-LW
                                                                                                                                                                                                                Published Date: August 2021
                                                                                                                                                                                                                COURSE DESCRIPTION

                                                                                                                                                                                                                Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This cou