Course Description CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice …
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 …
Washington Ethics – 2023-2024 Ethics for Washington CPAs – Self Study Course Read More »
Course Description This course details options for curing prior year tax/information reporting failures in the international context. It will provide details on special provisions for reporting foreign-sourced income on United States tax returns (which often create retroactive issues) and review of information reporting requirements. NOTE – This is a Video Self-Study Course Learning Objectives Upon …
Course Description This course provides full coverage of United States tax/information reporting requirements for outbound foreign activities and holdings of United States taxpayers. NOTE – This is a Video Self-Study Course Learning Objectives Upon successful completion of this course participant should be able to be complete the following objectives: CPE Credits: 2 CPE for CPAs …
Reporting Foreign Accounts and Assets – Video Self Study Course Read More »
Course Description This course gives detailed review to the United States tax rules for passive foreign investment companies. It will review how a foreign entity becomes a PFIC – reviewing the income and asset test for PFIC determinations, along with checklist review of what should be done when determining if a foreign entity is a …
International Tax: PFICs – Video Self Study Course Read More »
Course Description This course introduces United States tax considerations (both income and estate/gift) associated with foreign trust structures. The program reviews classification considerations under American rules for foreign trust structures, then details how a trust becomes “foreign” under U.S. standards. Learning Objectives Upon successful completion of this course participant should be able to be complete …
International Tax: Foreign Trusts for U.S. Taxpayers – Video Self Study Course Read More »
Course Description This course provides information on considerations for United States individuals in the international tax context. It will discuss detail on how individuals are classified as United States taxpayers – including review of options for reclassification of United States residents as nonresident aliens under either statutory or income tax treaty provisions. NOTE – This …
Individual Tax Considerations – Video Self Study Course Read More »
Course Description This course provides a detailed review of United States tax considerations for American taxpayers engaged in foreign business activities. NOTE – This is a Video Self-Study Course Learning Objectives Upon successful completion of this course participant should be able to be complete the following objectives: CPE Credits: 2 CPE for CPAs and EAs …
GILTII and FDII Structuring Multinational Businesses – Video Self Study Course Read More »
Course Description This course covers changes to the earned income credit for 2021. The American Rescue Plan made substantial changes to the EIC for 2021, with some changes specific to 2021-only, while some changes remain a permanent part of the law. We will cover the 15 rules for claiming the EIC, and also cover Form …
Earned Income Credit – 2024 Tax Returns – Video Self Study Course Read More »
Course Description This course covers Form 2441, the form taxpayers use to claim the child and dependent care credit. NOTE – This is a Video Self-Study Course Learning Objectives Upon successful completion of this course participant should be able to be complete the following objectives: CPE Credits: 1 CPE for CPAs and EAs Level: Basic …
Common Forms Series: Form 2441 – Updated for 2024 – Video Self Study Course Read More »
Course Description This course covers claiming dependents – qualifying children and qualifying relatives. The rules have some overlap but there are significant differences between the two. A qualifying child opens the door for more tax benefits and credits than a qualifying relative. NOTE – This is a Video Self-Study Course Learning Objectives Upon successful completion …
Claiming Dependents on a Tax Return – Updated for 2024 – Video Self Study Course Read More »
Course Description This course covers the child tax credit (CTC) and the other dependents credit (ODC). The training covers all requirements for the credits, how to distinguish refundable vs. non-refundable portions of the credits, as well as aspects unique to the child tax credit and refundability. NOTE – This is a Video Self-Study Course Learning …
Course Description Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open …
2024 Individual Retirement Accounts – On Demand Webinar Read More »
Course Description When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to numerous updates to the IRC and the inclusion of the Tax Cuts and Jobs Act into law, filing requirements …
2024 Individual Filing Requirements – On Demand Webinar Read More »
Course Description Gifts are a commonly used method to reduce the amount of estate taxes owed. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2024. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and …
Course Description Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are …
Course Description The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This webinar will provide a thorough review of the Business Tax Reform portion of the Tax Cuts and Jobs Act Bill (H.R.1.). This webinar will provide a summary description …
Tax Cuts and Jobs Act – Business Tax Reform for 2024 – On Demand Webinar Read More »
Course Description The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year. This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1). This course will provide a summary description of all provisions referenced in this section …
Tax Cuts and Jobs Act Business Tax Reform 2024 – Video Self Study Course Read More »
Course Description The Tax Cuts and Jobs Act dramatically changed the US tax code starting in the 2018 tax year. This course will provide a quick review of the entire Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in this section of the Tax Cuts …
Course Description The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow …
Government Auditing Standards and Professional Requirements 2024 – Self Study Course Read More »
