CCH Learning Center

1040 Preparation and Planning 1: Fundamentals (2013 Edition)

Mon, 11 Mar 2013 12:51:25 -0700

This three CPE hour course, the first course in the series, introduces the fundamentals of federal income tax and gives an overview of the general income tax structure. Even for those familiar with much of the subject matter, these introductory course offers a quick brush-up.

1040 Preparation and Planning 2: Gross Income (2013 Edition)

Wed, 24 Apr 2013 09:55:44 -0700

This four CPE hour course, the second course in the series, covers gross income and different inclusions and exclusions. Topics examined include how to report wages and benefits; which benefits are taxable and which are excludable from income; how to report different kinds of interest; miscellaneous exclusions and inclusions, as well as how to recognize excludable and includible types of income.

1040 Preparation and Planning 3: Deductions (2013 Edition)

Wed, 24 Apr 2013 09:42:48 -0700

This four CPE hour course, the third course in this series, looks at the deductions that taxpayers are permitted to take to reduce their tax. This course covers adjustments to gross income, the standard deduction, and itemized deductions for medical expenses, taxes, interest, charitable contributions, and miscellaneous itemized deductions.

1040 Preparation and Planning 4: Tax Computations and Credits (2013 Edition)

Mon, 22 Apr 2013 16:36:04 -0700

This four CPE hour course is the fourth course in this series and reviews how the tax liability is computed, then describes different credits and deductions. After examining the computation of tax, the course discusses the distinction between a tax deduction and a tax credit.

1040 Preparation and Planning 5: Acquisition and Disposition of Property (2013 Edition)

Wed, 08 May 2013 14:48:12 -0700

This four CPE hour course is the next course in this series and it discusses gains and losses; defines basic terms; explains exclusion of gain on the sale of a principal residence; nonrecognition of gain on involuntary conversions; computation of basis; and concludes by looking at the distinction between capital and ordinary assets.

1040 Preparation and Planning 6: Deductions for Business and Other Special Deduction Rules (2013 Edition)

Mon, 22 Apr 2013 14:00:46 -0700

This five CPE hour course is the sixth course in the series and covers business deductions that taxpayers can use to calculate net profit and reduce tax liability.

1040 Preparation and Planning 7: Special Tax Computations (2013 Edition)

Mon, 22 Apr 2013 13:59:51 -0700

1040 Preparation and Planning 8: Special Problems (2013 Edition)

Mon, 22 Apr 2013 13:58:49 -0700

1040 Preparation and Planning 9: Tax Practice (2013 Edition)

Mon, 22 Apr 2013 13:39:51 -0700

1040 Preparation and Planning Guide (2010 Edition): Module 1

Mon, 15 Nov 2010 01:15:45 -0800

1040 Preparation and Planning Guide provides an easy-to-follow text on individual tax preparation and a CPE Course integrated into that text. The purpose of this product is to bring the tax preparer “up-to-speed” in the most efficient way possible for the upcoming tax preparation season.

1040 Preparation and Planning Guide (2010 Edition): Module 2

Mon, 15 Nov 2010 01:15:46 -0800

1040 Preparation and Planning Guide (2010 Edition): Module 3

Mon, 15 Nov 2010 01:16:43 -0800

1040 Preparation and Planning Guide (2010 Edition): Module 4

Mon, 15 Nov 2010 01:16:44 -0800

1041 Preparation and Planning 1: Tax Fundamentals for Trusts and Estates (2013 Edition)

Wed, 24 Apr 2013 11:04:27 -0700

This seven CPE hour course provides an overview of the taxation of trusts and estates, and includes an explanation of fiduciary accounting.

1041 Preparation and Planning 2: Income and Deductions (2013 Edition)

Wed, 24 Apr 2013 11:00:58 -0700

This four CPE hour course provides step-by-step guidance for entering income and deductions on the fiduciary income tax return.

1041 Preparation and Planning 3: Tax Computation and Completing the Return (2013 Edition)

Wed, 24 Apr 2013 10:59:42 -0700

This two CPE hour course in this series provides step-by-step guidance for figuring tax liability to accurately complete the fiduciary income tax return.

1041 Preparation and Planning 4: Schedule K-1 (2013 Edition)

Wed, 24 Apr 2013 10:26:04 -0700

This one CPE hour course explains how to properly complete Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc.

1041 Preparation and Planning 5: Special Situations (2013 Edition)

Wed, 24 Apr 2013 10:24:48 -0700

This two CPE hour course explains how to properly complete Form 1041, U.S. Income Tax Return for Estates and Trusts.

1065 Preparation and Planning 2: Income and Deductions (2013 Edition)

Tue, 30 Apr 2013 09:36:54 -0700

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

1065 Preparation and Planning 3: Schedules and Completing the Return (2013 Edition)

Mon, 22 Apr 2013 13:34:41 -0700

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

1065 Preparation and Planning 4: Special Situations and Planning (2013 Edition)

Mon, 22 Apr 2013 13:35:53 -0700

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

1120 Preparation and Planning 1: Introduction to Form 1120 (2013 Edition)

Wed, 24 Apr 2013 10:11:12 -0700

This two CPE hour course is the first in a series of courses on Form 1120 preparation. All of the courses in this series have been fully updated to reflect recent legislative changes.

1120 Preparation and Planning 2: Income (2013 Edition)

Wed, 24 Apr 2013 10:09:52 -0700

This is the second in a series of courses on corporate income tax preparation. This 3 CPE hour course provides step-by-step instructions for completing the income portion of Form 1120, and has been fully updated to reflect recent tax changes.

1120 Preparation and Planning 3: Deductions (2013 Edition)

Wed, 24 Apr 2013 10:08:46 -0700

This five CPE hour CCH Learning Center course is the third in a series of courses on corporate income tax preparation. This course provides guidance for completing the deductions section of Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes.

1120 Preparation and Planning 4: Tax and Payments (2013 Edition)

Wed, 24 Apr 2013 10:07:36 -0700

This two CPE hour course is the fourth in a series of courses on corporate income tax preparation. This course provides guidance for completing the tax and payments section of the 2011 Form 1120. All of the courses in this series have been fully updated to reflect recent legislative changes.

1120 Preparation and Planning 5: Estimated Taxes and Special Topics (2013 Edition)

Wed, 24 Apr 2013 10:06:20 -0700

This two CPE hour course is the fifth in a series of courses on Form 1120 preparation. The final course in this series reviews estimated tax payments and special tax planning rules for corporations. All of the courses in this series have been fully updated to reflect recent legislative changes.

1120S Preparation and Planning 1: Tax Fundamentals (2009 Edition)

Fri, 03 Sep 2010 16:22:06 -0700

This course is the first in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.

1120S Preparation and Planning 1: Tax Fundamentals (2013 Edition)

Mon, 22 Apr 2013 13:57:41 -0700

This five CPE hour course is the first in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.

1120S Preparation and Planning 2: Business Income, Deductions and Tax Payments (2013 Edition)

Mon, 22 Apr 2013 13:56:36 -0700

This five CPE hour course is the second in a four-part series designed to provide a comprehensive review of S corporation income tax preparation.

1120S Preparation and Planning 3: Schedule K (2013 Edition)

Mon, 22 Apr 2013 13:54:16 -0700

1120S Preparation and Planning Guide: Module 1

Mon, 15 Nov 2010 01:15:47 -0800

CCH's 1120S Preparation and Planning Guide is the premier professional guide to preparing S corporation income tax returns -- plus you can use the Guide to get valuable CPE credits while preparing for the coming tax return season. It is a product that includes both print text and an audio update; a guide to both tax preparation and planning; and a source for both quick reference and CPE credits.

1120S Preparation and Planning Guide: Module 2

Mon, 15 Nov 2010 01:15:47 -0800

1120S Preparation and Planning Guide: Module 3

Mon, 15 Nov 2010 01:15:48 -0800

2008 Tax News and Legislation

Wed, 08 May 2013 15:04:11 -0700

This course explores some of the more widely applicable tax breaks, especially those impacting individuals and businesses. The course also looks at the Mortgage Forgiveness Debt Relief Act of 2007, which Congress passed in December of 2007.

706 Preparation and Planning 1: Tax Fundamentals (2013 Edition)

Fri, 19 Apr 2013 10:57:17 -0700

This 3 CPE hour course provides an introduction to the Form 706 and reviews the general administrative issues involved in filing the return.

706 Preparation and Planning 2: Property of the Decedent (2013 Edition)

Fri, 19 Apr 2013 10:54:02 -0700

This 5 CPE hour course reviews how to accurately value and properly present the assets of the gross estate. It will discuss Schedule A – real estate; Schedules B, C & D – stocks and bonds, mortgages and debts (owned), and insurance on a decedent's life; Schedules E & F – joint tenancy property and miscellaneous property; and Schedules G, H and I– trusts, powers of appointment, and annuities.

706 Preparation and Planning 3: Debts of Decedent (2013 Edition)

Fri, 19 Apr 2013 10:52:34 -0700

This 2 CPE hour course is designed to help the professional accurately prepare Schedules J, K, and L of Form 706. These schedules relate to expenses of the estate.

706 Preparation and Planning 4: Credits and Deductions to the Estate (2013 Edition)

Fri, 19 Apr 2013 10:51:00 -0700

This 4 CPE hour course, the fourth course in the 706 series, reviews preparation of Schedules M and O, which relate to the marital deduction and charitable deduction. It also reviews preparation of Schedules P and Q, and the unified credit.

706 Preparation and Planning 5: Special Situations and Completing the Return (2011-2012 Edition)

Tue, 02 Apr 2013 14:23:14 -0700

This 2 CPE hour CCH Learning Center course discusses the generation-skipping transfer tax, calculating the federal estate tax and completing Form 706.

709 Preparation and Planning: Completing the Gift Tax Return (2013 Edition)

Fri, 19 Apr 2013 10:49:48 -0700

This three CPE hour course provides an overview of how to successfully complete Form 709, the Federal Gift Tax Return.

Accounting for Business Combinations (Second Edition)

Fri, 22 Mar 2013 11:52:24 -0700

This 4 CPE credit course addresses accounting for business combinations with particular attention to recent developments in accounting standards and practices.

Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity (Third Edition)

Mon, 05 Apr 2010 23:59:59 -0700

This course reviews the classification of certain financial instruments that have characteristics of both liabilities and equity.

Accounting for Goodwill and Other Intangibles

Tue, 16 Apr 2013 10:21:22 -0700

This one CPE hour course describes the accounting treatment of goodwill and reviews the changes made by ASU 2011-08.

Accounting for Income Taxes (Third Edition)

Fri, 20 Aug 2010 23:59:59 -0700

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

Accounting for Intangibles (Fifth Edition)

Fri, 22 Mar 2013 12:14:36 -0700

This three CPE hour course focuses on accounting for intangibles, with specific attention to research and development costs, and computer software.

Accounting for Transfers of Financial Assets (Second Edition)

Tue, 16 Apr 2013 10:22:07 -0700

This two CPE hour course addresses generally accepted accounting principles (GAAP) for transfers of financial assets.

Accounting for Uncertain State Tax Positions

Wed, 17 Mar 2010 23:59:59 -0700

This course discusses some of the complex issues an enterprise may face when applying recognition standards of FASB ASC 740 to its state and local income tax positions.

Accounting for Uncertain State Tax Positions (Second Edition)

Fri, 22 Mar 2013 11:55:54 -0700

This one CPE hour course reviews accounting for uncertainty in state income taxes, looking at some of the complex issues an enterprise may face when applying recognition standards of FASB ASC 740 to its state and local income tax positions.

Accounting for Uncertain Tax Positions (Second Edition)

Fri, 08 Mar 2013 09:32:07 -0800

This two CPE hour course addresses an entity’s recognition and measurement of a tax position taken (or expected to be taken) in a tax return, and on how uncertainty in income taxes is addressed.

Accounting Standards Updates (ASUs)

Mon, 19 Dec 2011 23:59:59 -0800

This course analyzes selected ASUs issued in 2009-2011, including those relating to fair value measurements, certain revenue arrangements, and other topics.

AICPA Code of Professional Conduct

Fri, 30 Dec 2011 08:03:05 -0800

This course is built around the AICPA Code of Professional Conduct. It will help participants better understand the construct of the code and how to efficiently use it when researching matters relating to professional ethics. This course does not qualify for New York Ethics credit.

AICPA Code of Professional Conduct

Tue, 23 Aug 2011 23:59:59 -0700

American Recovery and Reinvestment Act of 2009

Wed, 08 May 2013 15:13:03 -0700

This course focuses on the tax changes made by the American Recovery and Reinvestment Act of 2009, as it affects both individuals and businesses.

It includes all of the IRS guidance that has followed enactment of the new law and looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

American Recovery and Reinvestment Act of 2009

Mon, 15 Nov 2010 01:14:06 -0800

This edition of the CPE CREDIT SERVICE focuses on on the tax changes made by the American Recovery and Reinvestment Act of 2009, as it affects both individuals and businesses, and it includes all of the IRS guidance that has followed enactment of the new law.

Amortization Rules (Fourth Edition)

Wed, 24 Apr 2013 09:38:49 -0700

This two CPE hour course reviews rules on amortization of purchased intangible assets, start-up and organization expenditures, costs of acquiring a lease, research and development expenditures, and other items.

Analytical Procedures

Thu, 21 May 2009 23:59:59 -0700

This course covers analytical procedures, looking at SAS 56, Analytical Procedures, and the AICPA's Audit Guide, also titled Analytical Procedures. It also provides examples of the use of analytical procedures with substantive procedures.

Asset Protection and Risk Management for Individuals and Businesses

Tue, 05 Jul 2011 13:58:43 -0700

The focus of this course is on asset protection and risk management, with special concentration on tax issues related to asset protection and risk management.

Asset Protection and Risk Management for Individuals and Businesses

Wed, 30 Nov -001 00:00:00 -0800

This edition of the CPE CREDIT SERVICE focuses asset protection and risk management, with special concentration on tax issues related to asset protection and risk management. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Asset Protection and Risk Management for Individuals and Businesses

Tue, 02 Apr 2013 14:26:54 -0700

The focus of this course is on asset protection and risk management, with special concentration on tax issues related to asset protection and risk management.

Asset Protection Planning: Fraud, Funding and Future Interests

Wed, 08 May 2013 15:14:17 -0700

This course analyzes both the interplay between asset protection planning and estate planning and the effect of the most recent bankruptcy legislation on well-established planning strategies.

ASU 2011-09: Disclosures for Multiemployer Plans

Wed, 13 Mar 2013 19:39:05 -0700

This two CPE hour course reviews the Accounting Standards Update (ASU) 2011-09, Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80) Disclosures about an Employer’s Participation in a Multiemployer Plan.

Audit Documentation Requirements: SAS 103 and Other Standards

Thu, 28 Aug 2008 23:59:59 -0700

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

Audit Sampling

Wed, 08 Jul 2009 23:59:59 -0700

This course summarizes the professional requirements of SAS 111 and an overview of the guidance contained in the new Audit Guide.

Auditing Accounting Estimates

Wed, 30 Nov -001 00:00:00 -0800

This course covers an auditor’s responsibilities for accounting estimates in a financial statement audit; guidance regarding misstatements of individual accounting estimates; indicators of possible management bias; and how relevant SASs are to be applied.

Auditing Issues: Audit Documentation

Tue, 01 Aug 2006 23:59:59 -0700

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

Balance Sheet Classification (Fourth Edition)

Fri, 14 Jun 2013 14:37:06 -0700

This two CPE hour course reviews generally accepted accounting principles (GAAP) affecting the presentation of a classified balance sheet and balance sheet offsetting—including new offsetting-related disclosures that many entities will have to start providing in the first quarter of 2013.

Bankruptcy Act of 2005

Wed, 08 May 2013 15:14:44 -0700

The focus of this course is on the new federal bankruptcy law and how it affects tax payments.

Big GAAP-Little GAAP-Blue Ribbon Panel Recommendations

Wed, 28 Sep 2011 23:59:59 -0700

In January 2011, the Blue Ribbon Panel on Standard Setting for Private Companies issued a long-awaited Report to the Board of Trustees of the Financial Accounting Foundation. This Report provides recommendations on how to deal with accounting standards for private companies. This CPE course distills the recommendations into a digestible source that is designed to assist accounting practitioners in putting these proposed principles into practice.

Boomer Planning (Second Edition)

Wed, 08 May 2013 15:15:18 -0700

This course explores some of the tax, pension, and quality of life questions "baby boomers" will confront as they leave the workplace for retirement or a second career. Special attention is given to some key tax events, such as the home sale exclusion, maximizing the value of IRAs and Roth IRAs, pension reform, and unique planning challenges faced by same-sex couples.

Boomer Planning (Third Edition)

Thu, 18 Apr 2013 10:51:45 -0700

This three CPE hour course explores some of the tax, pension, and quality of life questions “baby boomers” will confront as they leave the workplace for retirement or a second career.

Business Disclosure Rules in Transition

Tue, 02 Apr 2013 14:27:55 -0700

This course explores additional disclosure requirements for businesses exceeding the ordinary income tax return filing requirement. The course both provides background in these areas and covers the information taxpayers must report.

Business Succession Planning: The Debenture Solution

Wed, 08 May 2013 15:16:20 -0700

This course explores the debenture solution as an alternative strategy to the use of family limited partnerships (FLPs) as a business succession planning tool.

Business-Related Tax Credits

Mon, 15 Nov 2010 01:17:59 -0800

This edition of the CPE CREDIT SERVICE focuses business tax credits. It will run down some of the perennial standards, as well as what’s new. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

California Tax: Net Operating Losses and Net Operating Loss Carryovers (Fourth Edition)

Wed, 13 Mar 2013 19:44:21 -0700

This two CPE hour course provides an explanation of the California NOL rules, the many differences between the California and federal NOLs and California’s special rules for specified types of businesses.

California Tax: Net Operating Losses and Net Operating Loss Carryovers (Third Edition)

Tue, 27 Jul 2010 23:59:59 -0700

This course provides an explanation of the California NOL rules, the many differences between the California and federal NOLs, California’s special rules for specified types of businesses, as well as an overview of the impact the 2003 suspension has had on tax return preparation and tax planning.

California Tax: New Rules for Tax Preparers (Second Edition)

Mon, 26 Jan 2009 23:59:59 -0800

California Tax: New Rules for Tax Preparers (Second Edition) provides an explanation of tax preparer requirements and specifically addresses new or amended provisions that directly concern tax preparers, including preparer confidentiality issues, electronic filing requirements, and penalties.

California Tax: Rules for Tax Preparers (Third Edition)

Wed, 20 Mar 2013 14:23:22 -0700

This two CPE hour course provides an explanation of tax preparer requirements and specifically addresses the provisions that directly concern tax preparers, including preparer confidentiality issues, electronic filing requirements, and penalties.

Cancellation of Indebtedness Income: Rules and Exclusions (Second Edition)

Wed, 08 May 2013 15:25:28 -0700

This three CPE hour CCH Learning Center course discusses the impact on the borrower of a COI and examines a provision enacted in 2009 that defers COI income realized from the forgiveness of certain business debt.

Capital Gains and Losses: Taxation Fundamentals (Third Edition)

Wed, 08 May 2013 15:25:51 -0700

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

Capitalization Versus Repairs Under the New Rules

Thu, 18 Apr 2013 10:52:27 -0700

This two CPE hour course discusses the new tangible property repair regulations that already apply, effective for tax years that begin on or after January 1, 2012.

Capitalizing Intangibles: New Rules (Second Edition)

Wed, 08 May 2013 15:26:27 -0700

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

Cars: Accountable vs. Nonaccountable Reimbursement Plans and Recordkeeping Requirements for Deducting Car Expenses (2012 Edition)

Thu, 18 Apr 2013 10:56:30 -0700

This one CPE hour course looks at the tax consequences of reimbursement plans to both the employer and employee. It also provides the recordkeeping requirements for car expenses, as well as showing you how to complete Form 2106.

Cars: Buying, Selling and Trading Cars (2012 Edition)

Thu, 18 Apr 2013 10:57:49 -0700

Business cars can be disposed by through sale or exchange. The tax laws differ depending on how a car is disposed of. This one CPE hour course reviews the tax laws as it pertains to the disposal of business cars.

Cars: Computing the Deduction for Car Expenses (2012 Edition)

Thu, 18 Apr 2013 10:58:29 -0700

This two CPE hour course explores the various methods for computing the car business expense deduction as they apply to a variety of types of taxpayers from employers, employees, and self-employed individuals.

Cars: Fringe Benefits Involving Business Vehicles (2012 Edition)

Wed, 24 Apr 2013 11:16:53 -0700

This one CPE hour course covers the tax consequences of fringe benefits pertaining to business vehicles, by providing detailed, clear explanations and practical examples of how the tax law is applied.

Cars: Special Depreciation Rules That Apply to Luxury Automobiles and Listed Property (2012 Edition)

Thu, 18 Apr 2013 11:01:05 -0700

This one CPE hour course explains the special depreciation rules that apply to certain vehicles used in the taxpayer’s business by providing detailed, clear explanations and practical examples of how the tax law is applied.

Changes Coming with Lease Accounting

Fri, 23 Dec 2011 23:59:59 -0800

This course discusses the proposed lease accounting changes and looks at the effects of the changes and how they would change current accounting for leases. It also offers a brief discussion of the recently issued GAAP Codification at the end of the course.

Charging Orders: Some of What Practitioners Ought to Know

Tue, 08 May 2007 23:59:59 -0700

This course reviews the history of the charging order, the language employed in various acts, the rights of the holder of a charging order vis-à-vis the partnership, and the foreclosure of the charging order.

Choice of Business Entity (Third Edition)

Mon, 22 Apr 2013 13:51:14 -0700

This three CPE hour course examines one of the most critical decisions that a business can make: deciding on the entity classification under which it will operate as a business.

Clarified Auditing Standards

Wed, 20 Mar 2013 16:09:00 -0700

This course summarizes the changes that will most significantly affect auditing practice as a result of the Clarity Project for SASs 1 through 120.

Codification and the New GAAP Hierarchy: FAS 168

Wed, 26 Aug 2009 23:59:59 -0700

On June 3, 2009, the FASB approved the Codification and decided to make it effective for interim or annual reporting periods ending after September 15, 2009. This course distills the guidance found in FAS 168.

Compilation and Review Engagements: SSARS 19

Wed, 07 Apr 2010 23:59:59 -0700

Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements represents the most sweeping changes to the requirements for compilation and review of financial statements in the last thirty years. This course covers those new requirements for performing and reporting on compilations and reviews.

Compilation and Review: Introduction

Wed, 27 Jul 2011 10:40:14 -0700

Compilation and Review: Introduction provides an introduction to the requirements for performing compilations and reviews. This course covers the components of the SSARS that apply to both types of services. Follow-on courses describe the components of SSARS that apply to only compilations or only reviews, including reporting.

Compilation and Review: Introduction

Tue, 23 Aug 2011 23:59:59 -0700

Compilation and Review: Introduction provides an introduction to the requirements for performing compilations and reviews. This course covers the components of the SSARS that apply to both types of services. Follow-on courses describe the components of SSARS that apply to only compilations or only reviews, including reporting.

Compilation and Review: Practice Issues (Third Edition)

Wed, 02 Feb 2011 23:59:59 -0800

This course covers issues affecting accountants' compilation and review practices, including documentation requirements, Internet resources, and major changes in the peer review program.

Compilation and Review: Reviews

Wed, 13 Mar 2013 10:14:16 -0700

This course rounds out the introduction to requirements for performing reviews that was started in the course Compilation and Review: Introduction. It addresses those parts of the SSARS literature that apply only to a review engagement.

Compilation and Review: Running Your First Engagement

Wed, 20 Mar 2013 14:25:08 -0700

This two CPE hour course was designed for staff who are getting ready to run their first compilation or review engagement.

Compilation and Review: Special Reporting Issues

Fri, 22 Mar 2013 12:08:19 -0700

This two CPE hour course is directed to the CPA experienced in performing compilation and review engagements. Assuming a basic working knowledge of financial statement preparation, the course provides background on advanced and specialized issues and identifying potential problems with compiled and reviewed statements.

Compilation and Review: The Engagement (Fourth Edition)

Thu, 21 Mar 2013 22:36:20 -0700

This course examines compilation or review engagements, from creating engagement letters and understanding documentation requirements to describing the accountant’s responsibility for fraud, and several complexities of SSARS engagements.

Compilations and Reviews: Compilation

Fri, 26 Aug 2011 23:59:59 -0700

Compilation and Review: Compilations rounds out the introduction to requirements for performing compilations that was started in the course.

Compliance Audits: SAS 117

Fri, 13 Aug 2010 09:40:56 -0700

SAS 117, Compliance Auditing, provides significant updates to the previous SAS 74, and establishes standards and provides guidance on performing and reporting on compliance audits.

Comprehensive Income (ASC Topic 220)

Wed, 20 Mar 2013 14:29:17 -0700

This three CPE hour course covers ASC Topic 220, Comprehensive Income (formerly FAS 130), which was issued to address the presentation of certain items (other comprehensive income items) that bypass the income statement and were recorded directly to equity.

Computer Software: Accounting Issues (Second Edition)

Fri, 22 Mar 2013 12:30:24 -0700

This two hour CPE course reviews the growing and complex accounting procedures surrounding computer software. It also provides guidance on revenue recognition and accounting for costs of computer software.

Computer Software: GAAP Levels B, C & D

Mon, 24 Oct 2005 23:59:59 -0700

This CPE course reviews the growing and complex accounting procedures surrounding computer software.

Conduct and Ethics Requirements for California Accounting and Auditing Professionals

Wed, 20 Mar 2013 14:31:10 -0700

This four-credit course is designed to help Certified Public Accountants (CPAs) licensed in the State of California to recognize, analyze, and resolve ethical dilemmas they face every day.

Consideration of Fraud in a Financial Statement Audit (Redrafted)

Tue, 27 Dec 2011 23:59:59 -0800

This three CPE Credit course focuses on the auditor’s responsibilities for identifying and responding to fraud risks in a financial statement audit, and contrasts them with management’s responsibility to prevent and detect fraud.

Constructive Dividends: Avoidance and Minimization

Wed, 08 May 2013 16:28:31 -0700

This course provides coverage of legislative, administrative and judicial decisions governing constructive dividends. It is designed to provide practitioners with detailed information on when constructive dividends are imposed, and an analysis of methods to avoid or minimize the imposition of constructive dividends.

Corporate Fraud Investigators

Wed, 13 Mar 2013 10:31:14 -0700

This two CPE hour course will review the efforts being made by the President of the United States and several other federal corporate crime busting governmental bodies within the United States to prevent fraud.

Corporate Fraud Statistics

Thu, 21 Mar 2013 22:37:42 -0700

This course provides several statistics on the occurrence of corporate fraud and looks at how this knowledge can be used to create processes and procedures to aid in fraud prevention.

Corporate Tax Part 1: Formation and Operation (Third Edition)

Tue, 02 Apr 2013 14:46:48 -0700

This 5 CPE hour course provides essential information regarding the formation and taxation of corporations.

Corporate Tax Part 2: Distributions (Third Edition)

Tue, 02 Apr 2013 14:48:27 -0700

This six-credit CPE course describes the tax effects of distributions of money and property by a corporation to its shareholders.

Corporate Tax Part 3: Reorganizations (Third Edition)

Wed, 08 May 2013 16:29:43 -0700

This course provides essential information regarding the seven basic types of tax-free corporate reorganizations.

COSO Internal Control: Integrated Framework 2012

Wed, 20 Mar 2013 14:33:49 -0700

This one CPE hour course provides a broad overview of the structure of the updated COSO Internal Control—Integrated Framework, including its components, principles, and attributes.

Current Implementation Issues for Auditing Standards

Wed, 20 Mar 2013 14:35:27 -0700

This two CPE hour course discusses some of the most prevalent issues that audit practitioners are facing in the implementation of new professional standards, and suggests some possible approaches to resolving them.

Dealing with IRS Collections

Mon, 22 Apr 2013 13:31:36 -0700

This course looks at the IRS collection process and the options available to delinquent taxpayers to meet their tax obligations. It also discusses recent changes the IRS has made to help taxpayers address their tax liabilities.

Dealing with New Health Care Law Provisions

Mon, 22 Apr 2013 13:33:36 -0700

This course explores some of the tax provisions in the Affordable Care Act that impact individuals and businesses.

Deferred Compensation Plans: Qualified

Tue, 02 Apr 2013 14:50:21 -0700

This course specifically covers qualified deferred compensation plans setting forth the current requirements and consequences of each of the many plans allowed by the federal tax law.

Deferred Income Taxes and Net Operating Losses (NOLs)

Mon, 17 Oct 2011 13:08:10 -0700

ASC 740, Income Taxes (formerly FAS 109), has been around for almost two decades. Yet, there are several key issues related to deferred income taxes that exist because of the recent economic climate and changes proposed by health care reform. This course addresses those issues which consist of:

Deferred income tax assets from NOLs and the need for valuation accounts
Deferred income taxes due to the change in the Patient Protection and Affordable Care Act (PPACA)

Defined Benefit Pension Plans

Wed, 11 Jan 2012 23:59:59 -0800

This course discusses the demise of the defined benefit pension plan and the part that GAAP and the Pension Protection Act have played in that demise. It also looks at trends in pensions and compensation.

Derivatives and Hedging: Overview of ASC 815 (Third Edition)

Wed, 30 Nov -001 00:00:00 -0800

This four-credit CPE course combines material quoted directly from the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) and updates on FASB, IASB, Dodd-Frank Wall Street Reform derivative regulations, etc.

Determining Whether An Entity is a VIE: FASB ASC Topic 810

Fri, 10 Sep 2010 23:59:59 -0700

In June 2009, the FASB issued FAS 167, Amendments to FASB Interpretation No. 46R (now codified as part of FASB ASC Topic 810, Consolidation), which has as its primary goal, to improve the application of certain provisions found in FIN 46R, including changes made to the Qualified Special Purpose Entity (QSPE) rules.

This course discusses how to determine whether an entity is a variable interest entity (VIE) and is designed to assist accounting practitioners in putting these principles into practice.

Divorce and Taxes: Child-Related Issues (Third Edition)

Thu, 18 Apr 2013 11:57:21 -0700

This two CPE hour course covers the child-related tax aspects of divorce, with specific emphasis on child support payments, dependency exemptions, medical deductions, and credits available for divorced or separated parents.

Divorce and Taxes: Property Transfers During Marriage or Incident to Divorce

Wed, 08 May 2013 16:34:33 -0700

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

Divorce and Taxes: Tax Consequences of Alimony and Separate Maintenance Course

Wed, 08 May 2013 16:36:13 -0700

This course enables participants to attain a basic level of knowledge of the fundamental tax principles related to alimony or separate maintenance payments.

Domestic Production Activities Deduction: Evolving Rules (Second Edition)

Tue, 02 Apr 2013 15:14:09 -0700

This course explains the Code Sec. 199 domestic production activities deduction (also know as the manufacturing deduction).

Electronic Filing: Current Rules and Future Challenges

Fri, 17 May 2013 08:45:32 -0700

This two-credit CPE course explores the development and growth of electronic tax return filing (e-filing). This course covers the mandatory e-filing requirements and discusses the IRS e-file program and the IRS’s challenges in advancing e-filing in the future.

Emergency Economic Stabilization Act of 2008

Fri, 17 May 2013 08:47:29 -0700

This course reviews tax changes made by the Emergency Economic Stabilization Act of 2008, which impacts both individuals and businesses.

Emerging Auditing Issues

Thu, 30 Jun 2011 17:17:56 -0700

This course summarizes and provides commentary on several emerging issues that can be expected to have significant impact on accounting and auditing practice in the near future.

Employee Fraud: The Misappropriation of Assets (Third Edition)

Thu, 30 Jun 2011 17:20:39 -0700

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

Estate and Gift Tax Planning Today

Mon, 15 Nov 2010 01:14:01 -0800

This edition of the CPE CREDIT SERVICE focuses on estate and gift tax planning in these uncertain times. Some tax rules have changed for 2009, and the entire estate and gift tax landscape may change in the near future.

Estate and Gift Tax Planning Today (Second Edition)

Fri, 17 May 2013 08:48:58 -0700

This course focuses on estate and gift tax planning in these uncertain times. Federal estate and gift tax rules are in a period of change. The values of many estates have been decimated by the decline in the stock market and real estate values, and the future of the federal estate tax beyond 2012 is uncertain. This course explains the current rules and how to plan while allowing for changes that may occur in the future.

Estate Planning for Nontraditional Families

Fri, 17 May 2013 08:50:20 -0700

This module shows how standard estate planning tools can either provide useful solutions or have undesirable outcomes for unmarried couples and married same-gender couples.

Ethical Business Decisions by Texas CPAs

Tue, 05 Jul 2011 13:56:26 -0700

This CPE course, developed in cooperation with David W. Holt, CPA, CFE, examines in detail the five subchapters of the provisions of the Rules of Professional Conduct for Texas CPAs.

Ethical Business Decisions by Texas CPAs

Tue, 23 Aug 2011 23:59:59 -0700

This CPE course, developed in cooperation with David W. Holt, CPA, CFE, examines in detail the five subchapters of the provisions of the Rules of Professional Conduct for Texas CPAs.

Ethics for Alaska CPAs

Thu, 14 Mar 2013 11:24:24 -0700

This four CPE hour CCH Learning Center course covers standards of professional conduct and business practices adhered to by Alaska CPAs.

Ethics for Arizona CPAs

Wed, 30 Nov -001 00:00:00 -0800

This course discusses regulatory ethics for Arizona CPAs, including the concepts of ethical principles, the criteria for ethical decision making, guiding principles in the AICPA Code of Professional Conduct, and professional regulation of CPAs in Arizona.

Ethics for Colorado CPAs

Thu, 14 Mar 2013 11:26:17 -0700

This four CPE hour CCH Learning Center course is designed to help Certified Public Accountants (CPAs) licensed in the State of Colorado to recognize, analyze, and resolve ethical dilemmas they face every day.

Ethics for Connecticut CPAs

Thu, 14 Mar 2013 12:31:38 -0700

This course covers standards of professional conduct and business practices adhered to by Connecticut CPAs.

Ethics for Delaware CPAs

Wed, 20 Mar 2013 14:39:39 -0700

This four CPE hour course is designed to meet the ethics CPE requirement for Delaware CPAs.

Ethics for Florida CPAs: The Keys to Integrity

Thu, 14 Mar 2013 12:34:06 -0700

This four CPE hour CCH Learning Center course examines in detail the provisions of the Rules of Professional Conduct for Florida CPAs.

Ethics for Mississippi CPAs

Wed, 20 Mar 2013 14:42:03 -0700

This course is designed to meet the 4-hour ethics CPE requirement for Mississippi CPAs.

Ethics for North Carolina CPAs

Wed, 30 Nov -001 00:00:00 -0800

This CPE course examines in detail the five subchapters of the provisions of the Rules of Professional Conduct for North Carolina CPAs.

Ethics for Oregon CPAs

Thu, 21 Mar 2013 22:42:46 -0700

This four CPE hour course is designed to help Certified Public Accountants licensed in the State of Oregon to recognize, analyze, and resolve ethical dilemmas they face every day.

Ethics for Virginia CPAs (2013 Edition)

Thu, 07 Mar 2013 16:10:09 -0800

This two CPE hour course covers standards of professional conduct and business practices adhered to by Virginia CPAs. It includes the material required by the Virginia Board of Accountancy for 2013.

Ethics for Washington CPAs

Thu, 21 Mar 2013 22:44:51 -0700

This course is designed to help Certified Public Accountants licensed in the State of Washington to recognize, analyze, and resolve ethical dilemmas they face every day.

Exchange Traded Funds (ETFs): Financial Features and Tax Implications

Thu, 18 Apr 2013 10:54:30 -0700

This two CPE hour course focuses on the financial features and tax rules for exchange-traded funds, called ETFs. The course will contrast ETFs with mutual funds from an investment and tax perspective.

Exempt Organizations: More Transparency, More Rules

Tue, 02 Apr 2013 15:17:23 -0700

This course provides updates on this recent government oversight with respect to exempt organizations, with particular focus on several areas in which Congress or the courts have been especially active.

Exempt Organizations: New Restrictions on Filings, Contributions

Wed, 24 Apr 2013 10:04:14 -0700

This two CPE hour course provides updates on the recent government oversight with respect to exempt organizations and charitable deductions, with particular focus on several areas in which the IRS has been especially active.

Exit Plans for Financed Life Insurance

Fri, 17 May 2013 08:54:53 -0700

This module discusses and compares design alternatives for using grantor retained annuity trusts (GRATs) and sales to intentionally defective grantor trusts (IDGTs) as exit strategies for financed life insurance arrangements.

Expensing and Bonus Depreciation: Dealing with Sunsets

Tue, 02 Apr 2013 15:18:46 -0700

This course discusses the bonus depreciation deduction, focusing especially on the requirements for claiming bonus depreciation at a 100 percent rate.

Fair Value Accounting and the Mark-to-Market Controversy (Second Edition)

Thu, 20 Dec 2012 11:42:07 -0800

This three CPE credit course examines the pros and cons of fair value accounting and discusses the FASB's fair value project.

Fair Value Measurements (Fourth Edition)

Thu, 18 Apr 2013 14:21:06 -0700

This two CPE hour course introduces you to the framework set out in generally accepted accounting principles (GAAP) for measuring an item at its fair value.

Fair Value Measurements (Second Edition)

Fri, 08 Jul 2011 10:00:28 -0700

This course defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. The course covers FAS 157 and FAS 159 as well as changes that have been made to fair value measurement since FAS 157 was codified as part of FASB ASC Topic 820 and FAS 159 was codified as part of FASB ASC Topic 825.

Fair Value Option for Financial Assets and Financial Liabilities (Second Edition)

Tue, 27 Sep 2011 11:01:12 -0700

This course reviews the scope, specific rules, disclosure requirements, and effective dates of FASB ASC Topic 825 related to the fair value option.

Family Limited Partnerships: Beware of IRS Attacks and How to Plan for Them

Thu, 18 Apr 2013 14:45:52 -0700

This CPE course, developed by the CCH Editorial Staff, provides an examination of the family limited partnership (FLP), focusing on recent IRS attacks on the entity, as well as practical ways to avoid such attacks, and insightful and useful FLP planning tips.

Family Limited Partnerships: Their Structure, Formation, and Advantages (and Disadvantages)

Thu, 18 Apr 2013 14:45:17 -0700

This two CPE hour course provides an overview of the family limited partnership (FLP), including formation and operational issues, use as an estate planning and asset protection tool, and the tax and nontax advantages and disadvantages of this popular entity.

FASB No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans

Mon, 09 Jul 2007 23:59:59 -0700

This course discusses FASB 158, which represents the first phase of a more comprehensive project to improve an employer's accounting for defined benefit pension and other postretirement plans.

FASB Selected 2010-2011 Accounting Standards Updates

Wed, 24 Apr 2013 12:02:23 -0700

The changes to the source of authoritative U.S. GAAP, the FASB Accounting Standards Codification (FASB Codification), are communicated through Accounting Standards Updates (ASUs). This one CPE hour course distills selected 2010-201 ASUs into a digestible source that is designed to assist accounting practitioners in putting these changes into practice.

FATCA: Developing Foreign-Related Requirements

Mon, 22 Apr 2013 13:29:56 -0700

This two CPE hour course examines the far-reaching information-reporting requirements imposed by the Foreign Account Tax Compliance Act (FATCA).

Fiduciary Accounting

Fri, 01 Jul 2011 11:01:24 -0700

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

Fiduciary Taxation of Trusts and Estates (Third Edition)

Fri, 19 Apr 2013 10:48:48 -0700

This 3 CPE hour course provides a detailed explanation of how to determine the taxable income of trusts and estates, as well as of their beneficiaries.

Financial and Estate Planning Documents (Second Edition)

Fri, 17 May 2013 09:07:59 -0700

This course reviews basic legal documents used in financial and estate planning.

Financial and Estate Planning Documents (Second Edition)

Tue, 02 Apr 2013 15:21:32 -0700

This course discusses accounting for real estate intended for sale, rental, or investment. The guidance set forth applies to real estate transactions of all entities, not just to those entities engaged primarily in real estate development activities, except to the extent the entity is bound by different rules (e.g., a pension fund in the United States that is required to carry its investments at fair value).

Financial Instruments: GAAP Level A

Mon, 13 Feb 2006 23:59:59 -0800

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

Financial Performance Reporting by Business Enterprises (Second Edition)

Fri, 18 Nov 2011 23:59:59 -0800

In 2001, the Financial Accounting Standards Board (FASB) added a project to its agenda under the title Financial Performance Reporting by Business Enterprises. This course discusses the primary objectives of the project, and the related proposed changes to existing GAAP.

Financial Statement Presentation (Second Edition)

Wed, 20 Mar 2013 14:48:33 -0700

This three CPE hour course, developed in cooperation with George Georgiades, addresses overall requirements in GAAP that address the presentation of financial statements, balance sheets, comprehensive income, income statements, statements of cash flows, and notes to the financial statements. This course does not address reporting requirements of the U.S. Securities and Exchange Commission (SEC).

Fraud Detection: Consideration of Fraud in a Financial Statement Audit

Thu, 30 Jun 2011 17:19:09 -0700

This CPE course provides an overview of a major new exposure draft issued by the Auditing Standards Board that is scheduled to replace auditing standard, SAS No. 99.

Fraudulent Financial Reporting (Second Edition)

Thu, 30 Jun 2011 17:18:22 -0700

Fraudulent Financial Reporting (Second Edition) explores the types of fraud schemes perpetrated using financial statements and describes characteristics of their perpetrators. It provides guidance for detecting financial statement fraud gleaned from statements on accounting standards issued by the AICPA, SEC and PCAOB.

Funding a Grandchild's College Education (Second Edition)

Tue, 02 Apr 2013 15:22:08 -0700

This course discusses the options for grandparents to help finance their grandchildren's educations and the consequences of each alternative.

Gifting as a Tax Strategy (Third Edition)

Fri, 17 May 2013 09:11:26 -0700

This course will give you an overview of how to use the gift tax and other exclusions to minimize estate taxes for beneficiaries.

Government Auditing Standards: Financial Audits

Wed, 13 Mar 2013 19:29:03 -0700

This one CPE hour course focuses on the additional requirements of Government Auditing Standards for financial audits that go beyond the requirements of generally accepted auditing standards.

Government Auditing Standards: Performance Audits

Thu, 14 Mar 2013 12:36:56 -0700

This two CPE hour course summarizes the revised requirements for performance audits in the 2011 update for

Government Auditing Standards: The Conceptual Framework Approach to Independence

Fri, 14 Jun 2013 09:34:50 -0700

This CPE course, developed by CCH Tax and Accounting, in cooperation with Perry M. Henderson, CPA, MPA, relates to the 2011 release of Government Auditing Standards (the Yellow Book). The revised independence provisions now apply to an entire period under audit. For this reason, it is important that practitioners become familiar with them before their effective date.

Government Auditing Standards: The New Yellow Book

Thu, 29 May 2008 23:59:59 -0700

The GAO has issued the July 2007 revision of Government Auditing Standards, also known as the “Yellow Book.” This course is an overview of the major changes to the 2003 revision, and of selected other significant provisions of the 2007 revision. It will be most useful to auditors who are already familiar with the 2003 Yellow Book.

Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Third Edition)

Fri, 10 May 2013 10:46:40 -0700

This one CPE hour course reviews the accounting and financial reporting guidance on investments held by a governmental entity (other than a benefit plan).

Governmental GAAP for State and Local Governments: Assets (Third Edition)

Thu, 21 Mar 2013 22:47:08 -0700

This two CPE hour course looks at the accounting standards and the specific rules used to determine which assets must be presented in the financial statements of a government entity.

Governmental GAAP for State and Local Governments: Expenses and Expenditures (Second Edition)

Tue, 18 Jan 2011 23:59:59 -0800

This course reviews expenses and expenditures that come from exchange and nonexchange transactions and discusses the basic rules that governmental entities need to use in reporting these transactions.

Governmental GAAP for State and Local Governments: Expenses and Expenditures (Third Edition)

Wed, 20 Mar 2013 14:50:20 -0700

This two CPE hour course, developed in cooperation with Larry P. Bailey, D. Scott Loyd, and Michael A. Crawford, covers the basic accounting by state and local government for expenses and expenditures under exchange and nonexchange transactions.

Governmental GAAP for State and Local Governments: Revenues (Third Edition)

Thu, 07 Mar 2013 16:05:44 -0800

This three CPE hour course outlines the basic rules that government agencies must follow for nonexchange, exchange, and exchange-like transactions.

Governmental GAAP: Introduction to Governmental GAAP

Thu, 21 Feb 2013 15:20:30 -0800

This two CPE hour course introduces you to generally accepted accounting principles (GAAP) that apply to a state or local government: why it exists, who makes it, where you can find it, who must apply it, and what it is based on.

Grouping MACRS Assets in General Asset Accounts

Fri, 17 May 2013 09:12:30 -0700

This two CPE hour course covers temporary IRS “repair” regulations dealing with MACRS. Many taxpayers will need to change accounting methods to bring the treatment of property previously placed into service into compliance with the new rules.

Health Care Incentives and Responsibilities for Small Businesses

Tue, 02 Apr 2013 15:23:34 -0700

This course explores one of the most far-reaching tax developments in a generation: comprehensive health care reform and its impact on small employers. In early 2010, after months of negotiations among the White House leaders, lawmakers, and stakeholders, Congress passed a nearly $1 trillion health care reform package.

Health Care Incentives and Responsibilities for Small Businesses

Wed, 30 Nov -001 00:00:00 -0800

The Patient Protection Act of 2010 (P.L. 111-148) and the Health Care and Reconciliation Act of 2010 (P.L. 111-152) (together known in this course as the health care reform package) initiate many fundamental and far-reaching reforms for the delivery of health care by employer-sponsored health insurance plans.

Health Care Reform and Closely Held Businesses

Fri, 17 May 2013 09:14:24 -0700

This course explores the comprehensive health care reform package enacted in March 2010 and its impact on employers and closely held businesses.

Health Savings Accounts (Fourth Edition)

Mon, 22 Apr 2013 16:44:09 -0700

This three CPE hour course reviews the basics of HSAs, including eligible individuals, high-deductible health plans, contribution limits and distributions.

Hierarchy of Professional Standards

Wed, 13 Mar 2013 11:03:38 -0700

This course summarizes the authoritative levels contained in the redrafted professional literature for accounting, auditing, attestation, and compilation and review engagements.

Home Office: Computing the Deduction (2012 Edition)

Wed, 24 Apr 2013 11:14:59 -0700

This two CPE hour course explores what is involved in calculating the home office deduction.

Home Office: Qualifying for the Business in the Home Deduction (2012 Edition)

Fri, 19 Apr 2013 10:43:24 -0700

This course explores what is involved in qualifying for the home office deduction.

Home Office: Reporting and Defending the Deduction (2012 Edition)

Fri, 19 Apr 2013 10:42:06 -0700

This course explores what is involved in qualifying for the home office deduction.

Home Office: Tax Consequences that Arise When the Home is Sold (2012 Edition)

Thu, 18 Apr 2013 12:00:34 -0700

This two CPE hour course discusses what happens upon the sale of a home when home office deductions have been taken on the taxpayer’s tax returns.

Home Sales and Foreclosures: Tax Breaks and Alternatives

Fri, 17 May 2013 09:21:23 -0700

This course deals with tax incentives for selling a home, other ways to use homes to generate cash or income without selling, and relief for those who lose their homes.

It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Homeowner’s Tax Incentives

Thu, 18 Apr 2013 10:34:32 -0700

This one CPE hour course, designed by CCH, a Wolters Kluwer business in cooperation with Sidney Kess and Barbara Weltman, provides information on the tax aspects of buying or selling a home.

Identifying Variable Interests in a VIE and Determining the Primary Beneficiary: FASB ASC Topic 810

Wed, 29 Sep 2010 23:59:59 -0700

In June 2009, the FASB issued FAS 167, Amendments to FASB Interpretation No. 46R (now codified as part of FASB ASC Topic 810), in order to improve the application of certain provisions found in FIN 46R related to variable interest entities. This course analyzes this information on how to identify variable interests in a VIE and how to determine the primary beneficiary.

IFRS: First-Time Adoption of International Financial Reporting Standards (Second Edition)

Thu, 14 Mar 2013 12:43:39 -0700

This two CPE hour course discusses the requirements for first-time adopters of International Financial Reporting Standards (IFRS) and is designed to assist accounting practitioners in putting these principles into practice.

IFRS: Introduction to International Financial Reporting Standards (Second Edition)

Wed, 20 Mar 2013 14:54:09 -0700

This 3 CPE hour course reviews the basic authoritative literature of International Financial Reporting Standards (IFRSs) for preparing financial statements and is designed to assist accounting practitioners in putting these principles into practice.

Income in Respect of a Decedent

Fri, 17 May 2013 09:23:09 -0700

This course is designed to provide practitioners with detailed information on what income in respect of a decedent is, how it is taxed, the income tax basis of property that constitutes income in respect of a decedent, and a discussion of tax planning techniques to minimize the impact of income in respect of a decedent.

Independence Rules that Affect Compilation and Review Engagements (Third Edition)

Wed, 30 Nov -001 00:00:00 -0800

This 3 CPE hour course focuses on explaining the background and implications of independence rules affecting CPAs providing compilation and review services, with particular focus on the impact of Interpretation 101-3, entitled Performance of Nonattest Services.

Individuals: Handling Losses and Debts

Fri, 17 May 2013 09:23:57 -0700

This course will look at the sources and proper treatment of tax losses as they affect individuals. The course will not focus on corporations, although many loss deductions may be common to both individuals and corporate entities.

Information Reporting: Increasing Demands

Tue, 02 Apr 2013 15:24:18 -0700

This two-credit CPE course explores several new information reporting requirements, an area that continues to expand with respect to both domestic and foreign transactions.

Innocent Spouse Tax Issues

Fri, 17 May 2013 09:27:04 -0700

This course addresses recent developments that have helped expand and revise the rules for innocent spouse relief.

Innocent Spouse Tax Issues

Mon, 31 Jan 2011 11:52:13 -0800

Whenever a married couple files a joint return, each spouse is jointly and severally liable for any federal income tax liability arising out of the return, even if all of the income giving rise to the tax liability is allocable to only one of them. This liability includes both the tax shown on the return as being due and any additional liability the IRS assesses based on an underreporting of income, an incorrect deduction or credit, or an overstatement of tax basis.

Interim Financial Information

Wed, 20 Mar 2013 14:56:03 -0700

This two CPE hour course primarily addresses the applicability of AU-C section 930, Interim Financial Information, including the characteristics of an engagement to review interim financial information, and its procedural and reporting requirements.

International Accounting Standards Convergence

Wed, 20 Mar 2013 14:57:46 -0700

This one CPE credit course looks at the status of U.S. and worldwide adoption of International Financial Reporting Standards (IFRS) and examines the differences between IFRS and U.S. GAAP.

Intrafamily Transfers of Small Business (Second Edition)

Mon, 22 Apr 2013 16:43:15 -0700

This two CPE hour course reviews the tax issues that arise when a small business client transfers the business to a family member.

Investments After the Tax Relief Act of 2010

Fri, 17 May 2013 09:29:15 -0700

The focus of this course is on investments following the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312), which we will refer to as the Tax Relief Act.

Investments After the Tax Relief Act of 2010

Wed, 30 Nov -001 00:00:00 -0800

This edition of the CPE CREDIT SERVICE focuses on investments following the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

IRS Audits: Types/Changing Profiles

Mon, 22 Apr 2013 13:32:33 -0700

This two CPE hour course gives an overview of the IRS’s examination process, covering types of audits and what taxpayers can expect while facing an exam, as well as recent changes to how the IRS conducts audits.

Itemized Deductions: What Is and Is Not Deductible (Sixth Edition)

Fri, 19 Apr 2013 10:47:39 -0700

This three CPE hour course provides a detailed explanation of the types of itemized deductions that individual taxpayers may use.

Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009

Fri, 17 May 2013 09:33:43 -0700

This course provides a detailed overview of the federal tax implications of the American Recovery and Reinvestment Act of 2009. It also covers additional tax changes that became effective in 2009.

Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course

Fri, 17 May 2013 09:34:56 -0700

In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related tax developments that became effective in 2009. The Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Planning Pointers and Observations, as well as Alerts to changes affecting 2008 income tax returns are integrated throughout the course and are designed to assist users in understanding and applying the new law.

Kess on Tax Legislation 2010: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Fri, 17 May 2013 09:35:39 -0700

Kess on Tax Legislation 2010: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 CPE Course

Wed, 04 May 2011 06:20:32 -0700

In Kess on Tax Legislation 2010: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2010 tax legislation and related tax developments that became effective in 2010. The course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Planning Pointers and Observations, as well as Alerts to changes affecting 2010 income tax returns are integrated throughout the course and are designed to assist users in understanding and applying the new law.

Kess on Tax Legislation 2012: American Taxpayer Relief Act of 2012

Fri, 19 Apr 2013 10:55:43 -0700

Kiddie Tax: Planning

Mon, 22 Apr 2013 16:42:16 -0700

This two CPE hour course contains detailed coverage of the kiddie tax and tax-planning strategies that attempt to mitigate the tax consequences of the kiddie tax. Tax planning suggestions are also provided at the end of the course.

Latest Developments on the Accounting Front (2009-2010)

Wed, 07 Oct 2009 23:59:59 -0700

This course reviews several important issues regarding financial accounting developments that have recently occurred or are expected to occur within the next couple of years.

Life Insurance and Annuities

Thu, 18 Apr 2013 10:35:58 -0700

This two CPE credit course addresses some of the basic rules regarding life insurance and commercial annuities. Also presented are some important recent developments regarding these insurance products that can make them even more important in retirement and estate planning.

Like-Kind Exchanges (Third Edition)

Thu, 25 Apr 2013 07:59:55 -0700

This 3 CPE hour course guides users through effective use of the tax-deferral techniques available under Code Sec. 1031, like-kind exchanges. It reviews new developments and recurrent issues that have impacted either taxpayers or the IRS.

Limited Liability Companies: The New Uniform Act and Current Status of the Series LLC

Wed, 05 Mar 2008 23:59:59 -0800

This course provides an in-depth analysis of the status of LLC's and an overview of the new Revised Uniform Limited Liability Company Act.

Limited Liability Companies: Traps and Opportunities (Second Edition)

Fri, 17 May 2013 09:39:45 -0700

This course examines the current opportunities associated with operating a business as a limited liability company (LLC).

Liquidations and Dissolutions

Thu, 31 Mar 2011 15:53:29 -0700

This course discusses how to liquidate or dissolve a C corporation or S corporation.

Marital Status and Federal Tax Law

Mon, 22 Apr 2013 16:41:23 -0700

This two CPE hour course provides an overview of marital status and federal tax law, including choices for filing status, marriage penalties, and marriage bonuses.

Materiality in Planning and Performing an Audit

Wed, 30 Nov -001 00:00:00 -0800

This course covers SAS 107, which addresses the auditor’s responsibility to apply the concept of materiality in planning and performing a financial statement audit.

Module One: Corporate Income Taxation

Wed, 30 Nov -001 00:00:00 -0800

This Course was prepared to provide an overview of multistate tax issues. It explains how the sales factor of the apportionment formula is calculated in the states and reviews the applicable statutes and court decisions dealing with the sales factor.

Module One: Fundamentals and Property and Debts of the Decedent

Mon, 15 Nov 2010 01:12:44 -0800

This course describes on the preparation of federal estate tax and federal gift tax returns. It also highlights recent legislation, significant recent court decisions, and revenue rulings that have an impact on these tax returns. New developments are noted throughout, and it contains planning strategies for special situations.

Module One: Tax Fundamentals for Form 1065

Mon, 15 Nov 2010 01:16:51 -0800

Legislative and regulatory changes affecting returns, recent IRS rulings and significant court decisions are all reflected and highlighted in place throughout the text in a logical and understandable manner. As an added bonus, a podcast, which updates preparers on the new tax law highlights for the year affecting passthrough returns is also available.

Module One: Tax Fundamentals for Trusts and Estates

Thu, 30 Dec 2010 14:10:11 -0800

CCH's new 1041 Preparation and Planning Guide presents a fundamental review of the rules for federal income taxation of trust and estates and clear guidance on properly preparing the Form 1041.

Module Three: Special Situations and Planning

Thu, 30 Dec 2010 14:07:24 -0800

CCH's new 1041 Preparation and Planning Guide presents a fundamental review of the rules for federal income taxation of trust and estates and clear guidance on properly preparing the Form 1041.

Module Three: Special Situations and Planning

Mon, 15 Nov 2010 01:16:51 -0800

Module Three: Special Situations, Completing the Return, and Form 709

Mon, 15 Nov 2010 01:23:28 -0800

Module Two: Credits and Deductions to the Estate

Mon, 15 Nov 2010 01:23:50 -0800

Module Two: Reporting Items on Form 1041

Thu, 30 Dec 2010 14:08:22 -0800

CCH's new 1041 Preparation and Planning Guide presents a fundamental review of the rules for federal income taxation of trust and estates and clear guidance on properly preparing the Form 1041.

Module Two: Sales and Use Taxes

Wed, 30 Nov -001 00:00:00 -0800

This Course was prepared to provide an overview of multistate tax issues. It explains the sales and use tax audit process and procedures, discusses how taxpayers should interact with auditors, and gives advice on how to increase the chances of a favorable audit outcome.

Module Two: Schedules and Form Completion

Mon, 15 Nov 2010 01:16:48 -0800

Money Laundering and Transnational Financial Flows (Third Edition)

Fri, 01 Jul 2011 11:02:01 -0700

Money Laundering and Transnational Flows (Second Edition) explores how money laundering occurs and determines what forensic accountants can do to trace or even prevent it.

Mortgage Workouts and Foreclosures: Tax Alternatives and Consequences

Fri, 17 May 2013 09:41:19 -0700

This course looks at the most common mortgage workout and foreclosure scenarios and explains their tax consequences to the homeowner, as well as alternative strategies to minimize taxpayer’s tax liability.

Multistate Corporate Income Taxation: Combined Unitary Reporting

Thu, 15 Jan 2009 23:59:59 -0800

This course discusses state combined reporting methodologies, the concept of a unitary business, and the difference between combined unitary reporting and consolidated returns.

Multistate Corporate Income Taxation: Advanced Concepts (Third Edition)

Thu, 21 Mar 2013 10:03:54 -0700

This course discusses advanced concepts in multistate income taxation, including economic, agency, and affiliate nexus; specialized industry apportionment formulas; sales sourcing rules; non-income taxes; and taxation of pass-through entities.

Multistate Corporate Income Taxation: Basic Principles (Fourth Edition)

Thu, 14 Mar 2013 12:45:41 -0700

This two hour CPE course focuses on the basic principles of multistate corporate income taxation, including nexus, apportionment, combined unitary reporting, and tax-planning strategies.

Multistate Corporate Income Taxation: Combined Unitary Reporting (Second Edition)

Wed, 20 Mar 2013 15:04:07 -0700

This two CPE hour course discusses state combined reporting methodologies and the concept of a unitary business.

Multistate Corporate Income Taxation: Common State Modifications to Federal Tax Base

Wed, 30 Nov -001 00:00:00 -0800

This course explores the differences between the federal taxable income and state taxable income of a corporation, and it explains how these differences are incorporated into state taxable income calculations that generally use federal taxable income as the starting point.

Multistate Corporate Income Taxation: Income and Franchise Tax Nexus

Wed, 13 Mar 2013 11:12:50 -0700

A threshold issue for any corporation operating in more than one state is determining the states in which it must file returns and pay income tax. This course discusses that Nexus issue.

Multistate Corporate Income Taxation: Income from Foreign Subsidiaries

Wed, 26 Aug 2009 23:59:59 -0700

This course explains how the income from foreign subsidiaries is treated for purposes of state income taxation. Some of the issues discussed include waters-edge versus combined reporting, the treatment of dividends received from foreign subsidiaries, and how foreign income tax payments are treated for state income tax purposes.

Multistate Corporate Income Taxation: Nexus Standards for Foreign (Non-U.S.) Corporations

Thu, 06 Jun 2013 11:33:07 -0700

This course discusses state nexus standards, and how they compare to federal nexus standards for corporations organized in foreign countries.

Multistate Corporate Income Taxation: Partnerships

Thu, 14 Mar 2013 12:47:53 -0700

This one CPE hour course discusses how states tax the income of partnerships.

Multistate Corporate Income Taxation: S Corporations and LLCs

Thu, 14 Mar 2013 12:50:15 -0700

This one CPE hour course discusses how states tax the income of S corporations and limited liability companies.

Multistate Corporate Income Taxation: Sales Factor (Second Edition)

Wed, 13 Mar 2013 11:23:01 -0700

This three CPE hour course, designed by CCH, a Wolters Kluwer business, in cooperation with Michael S. Schadewald, PhD, CPA and John C. Healy, MST, CPA, discusses how the sales factor of the apportionment formula is calculated in the states, and reviews the applicable statutes and court decisions dealing with the sales factor.

Multistate Corporate Income Taxation: State Tax Implications of Federal Section 338 Elections

Tue, 06 Jul 2010 23:59:59 -0700

This course explains the federal tax implications of Internal Revenue Code Sec. 338 elections and how those elections are treated by the states.

Multistate Corporate Tax Course (2011 Edition): Module 1

Mon, 15 Nov 2010 01:18:00 -0800

The Multistate Corporate Tax Course (2011 Edition) is a helpful resource that provides explanations of significant laws, regulations, decisions and issues that affect multistate tax practitioners. Readers get the guidance, insights and analysis on important provisions and their impact on multistate tax compliance and tax planning. It's the top quality tax review and analysis that every state tax practitioner needs to keep a step ahead.

Multistate Corporate Tax Course (2011 Edition): Module 2

Mon, 15 Nov 2010 01:18:00 -0800

National Single Audit Sampling Project

Wed, 02 Jul 2008 23:59:59 -0700

This course discusses the objectives, scope and methodology of the National Single Audit Sampling Project, explores in detail its results and recommendations, and considers its implications for single audit practice.

Navigating IRS Collection: New Standards and Procedures

Fri, 17 May 2013 09:42:04 -0700

This CPE course, developed by the CCH Editorial Staff, provides an overview of the IRS collection process, including the tools the IRS uses to collect delinquent tax liabilities and the options available to taxpayers who are unable to pay.

New and Expiring Tax Provisions: Planning for Changing Rates, Deductions and Credits

Fri, 17 May 2013 09:43:00 -0700

This two-credit CPE course is designed to lay out what tax provisions are due to expire under the tax code either at the end of 2011 or 2012.

New Challenges for Nonprofits

Fri, 17 May 2013 09:45:26 -0700

This course describes developments and highlights IRS activities affecting nonprofit organizations.

New IRS Requirements for Return Preparers

Fri, 17 May 2013 09:46:04 -0700

This course explores the new IRS requirements for individuals who prepare federal tax returns for compensation.

New Tax Accounting Rules for Deducting or Capitalizing Tangible Property

Fri, 17 May 2013 09:46:49 -0700

This two CPE hour course provides you with detailed and in-depth knowledge of the important new rules on deducting and capitalizing tangible property.

Noncontrolling Interests in Consolidated Financial Statements (Second Edition)

Thu, 27 Jan 2011 23:59:59 -0800

This course examines 160 (now codified as part of FASB Codification Topic 810) which improves the accounting for and reporting of noncontrolling interests in consolidated financial statements. It aligns the reporting of noncontrolling interests with the requirements of IAS 27 and eliminates the inconsistencies in practice as to how to report noncontrolling interests in financial statements.

Nonqualified Deferred Compensation (Second Edition)

Wed, 24 Apr 2013 11:09:16 -0700

This three CPE hour course specifically covers nonqualified deferred compensation plans setting forth the current requirements and consequences of each of the many plans allowed by the federal tax law.

Nonqualified Deferred Compensation: New Requirements

Fri, 17 May 2013 09:47:44 -0700

This course reviews the requirements for nonqualified deferred compensation as interpreted in final regulations issued in 2007.

Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with GAAS

Thu, 03 Mar 2011 23:59:59 -0800

This SAS forms the starting point for the new codification of auditing standards that will become effective for 2012 calendar year-end audits. It sets forth concepts, definitions, and requirements, and establishes the organizational structure that will be pervasive to the rest of GAAS.

Partnership Tax 1: Classification and Characteristics

Fri, 17 May 2013 09:48:27 -0700

This course provides an overview of the attributes common to entities taxed as partnerships; the distinction between partnerships for federal tax compared with partnerships for state purposes; how partnerships differ from other business entities; and the factors that influence the choice of business entity decision.

Partnership Tax 2: Formation and Operation

Fri, 17 May 2013 11:05:41 -0700

This course provides an overview of how partnerships are formed, how they operate, the interaction between partners and partnerships, and how income is reported.

Partnership Tax 3: Distributions and Ownership Changes

Fri, 17 May 2013 11:06:44 -0700

This course provides an overview of how partnership distributions are taxed, the effect of partners entering and leaving the partnership, and the consequences of partnership mergers, divisions, and terminations.

Passive Activity Loss Limitations (Third Edition)

Mon, 22 Apr 2013 16:40:30 -0700

This three CPE hour course provides an overview of the passive activity loss rules.

Paying for Long-Term Care

Fri, 17 May 2013 11:10:29 -0700

The focus of this course is on paying for long-term care.

Peer Review and Quality Control: Upcoming Changes

Thu, 30 Jun 2011 17:16:49 -0700

This course gives an overview of the changes to the peer review process, the effects of these changes to the peer review process and quality control standards on a firm's system, and implications of these changes for quality control documents.

Pension Plans: FASB ASC Topic 715

Wed, 20 Mar 2013 15:06:33 -0700

This three CPE hour course examines general accepted accounting principles (GAAP) in the United States for various types of retirement benefits, including pension plans, used today. That GAAP guidance is set forth in Topic 715, Compensation—Retirement Benefits, of the FASB Accounting Standards Codification (ASC 715).

Personal Property Taxation Strategies (Second Edition)

Mon, 01 Feb 2010 23:59:59 -0800

This course discusses a significant number of profitable personal property tax strategies. It examines savings potential in areas such as property classification, property ownership, valuations and assessments, and inventories.

Planning for Clients with Alzheimer's (Second Edition)

Thu, 18 Apr 2013 15:51:35 -0700

This two CPE hour course provides a background on Alzheimer's Disease (AD), a major cause of cognitive impairment, and explores ways that both estate planning and document drafting can be modified to meet the special challenges the condition raises.

Planning for Families Having a Special Needs Child (Second Edition)

Mon, 22 Apr 2013 16:39:25 -0700

This two CPE hour course looks at the tools necessary for preparing an estate plan for families of children with special needs.

Preparer Restrictions and Other New Taxpayer Privacy Issues (Second Edition)

Fri, 17 May 2013 11:18:18 -0700

This course discusses the variety of new confidentiality, disclosure, and practice obligations of tax return preparers.

Primary Residence and Vacation Home as a Personal Tax Shelter

Fri, 13 Jul 2007 23:59:59 -0700

This course examines how a primary residence and a vacation home can be a personal tax shelter.

Principles Underlying an Audit

Fri, 22 Mar 2013 12:24:24 -0700

The AICPA’s new Codification of Statements on Auditing Standards contains a two page preface that sets forth broad philosophical principles underlying an audit conducted in accordance with generally accepted auditing standards.

Proposed Changes to Loss Contingency and Climate Change Disclosures

Wed, 11 Jan 2012 23:59:59 -0800

This course discusses the proposed changes to loss contingency and reactions to those proposed changes, and whether climate change disclosures may become a part of GAAP.

Proposed Repeal of LIFO

Fri, 22 Mar 2013 12:53:39 -0700

This one CPE hour course discusses the advantages and disadvantages of LIFO as well as describing the IFRS rules.

Quality Control Issues in an Audit and Accounting Practice

Thu, 30 Jun 2011 17:09:34 -0700

This course provides a summary of key provisions of SQCS 7 and commentary on selected "hot button" issues in quality control, based on the six elements of quality control as set forth in SQCS 7. It offers practical, implementation-oriented guidance for addressing those issues.

Real Estate Accounting: An Introduction (Second Edition)

Thu, 07 Mar 2013 16:19:39 -0800

This four CPE hour course discusses accounting for real estate intended for sale, rental, or investment.

Rebuilding Retirement Savings: Tax Strategies

Fri, 17 May 2013 11:23:12 -0700

This course explores some of the tax planning techniques that can help individuals rebuild their retirement portfolios following the recent economic downturn. Special attention is given to the features and key tax saving benefits of different retirement vehicles, as well as certain tax minimization and savings strategies to help rebuild and maximize the value of individual retirement accounts (IRAs). The role of Social Security and pension plans in planning for retirement is also discussed.

Rebuilding Retirement Savings: Tax Strategies (Second Edition)

Thu, 18 Apr 2013 12:10:57 -0700

This three CPE hour course explores some of the tax planning techniques that can help individuals rebuild their retirement portfolios following the recent economic downturn.

Recent Auditing Standards: SAS 113-114

Fri, 17 May 2013 11:25:08 -0700

This course provides an overview of two recent auditing standards, SAS 113 and 114.

Recent Tax Developments (January-February 2013)

Fri, 19 Apr 2013 10:46:20 -0700

This two CPE hour course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments and highlights planning tips and techniques to help you in your practice.

Recent Tax Developments (July-August 2012)

Thu, 18 Apr 2013 10:38:21 -0700

This one CPE hour course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments and highlights planning tips and techniques to help you in your practice.

Recent Tax Developments (March - April 2011)

Mon, 20 May 2013 12:59:30 -0700

This CPE course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments.

Recent Tax Developments (May-June 2011)

Mon, 20 May 2013 13:11:17 -0700

This CPE course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments.

Recent Tax Developments (May-June 2012)

Thu, 18 Apr 2013 10:43:11 -0700

Recent Tax Developments (November-December 2012)

Mon, 22 Apr 2013 13:45:19 -0700

Recent Tax Developments (September-October 2012)

Wed, 24 Apr 2013 10:00:19 -0700

This two CPE hour course, developed by noted tax authorities Sidney Kess and Barbara Weltman, provides you with an overview of recent tax developments and highlights, planning tips, and techniques to help you in your practice.

Recent Tax Penalties

Wed, 30 Nov -001 00:00:00 -0800

This edition of the CPE CREDIT SERVICE focuses on recent tax penalties. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Recent Tax Penalties (Second Edition)

Mon, 20 May 2013 13:17:01 -0700

This two CPE hour course reviews numerous tax penalties in the law that have been created or increased in recent years under numerous tax acts, usually as a way to close a revenue gap or punish certain behavior.

Redesigned Form 990: Compliance Challenges (Second Edition)

Wed, 24 Apr 2013 11:14:04 -0700

This three CPE hour CCH Learning Center course examines: the revised Form 990, instructions, variations and schedules; disclosure requirements for the new form and other forms filed by exempt organizations; and key reporting areas.

Related Parties (Redrafted)

Wed, 30 Nov 2011 23:59:59 -0800

This course covers the Statement on Auditing Standards (SAS) that focuses on the special risks that related party transactions and relationships pose, and on the implications of those risks for the conduct of the audit. It sets forth audit procedures designed to help auditors identify related party transactions and relationships, assess the risks associated with them, respond to those risks in conducting the audit, and evaluate the accounting for and disclosure of related party transactions and relationships.

Reporting Foreign Assets and Accounts

Thu, 18 Apr 2013 11:58:22 -0700

This course focuses on foreign assets and accounts, and the tax reporting rules that now apply.

Reporting on Compliance with Contractual Agreements or Regulatory Requirements

Fri, 25 Jan 2013 15:36:47 -0800

This one CPE hour course covers the standards for reporting on compliance with aspects of contractual agreements or regulatory requirements as a by-product of an audit on the financial statements.

Reporting on Controls at a Service Organization

Mon, 12 Dec 2011 23:59:59 -0800

SSAE No. 16 addresses examination engagements by a service auditor to report on controls at organizations that provide services to user entities, when those controls are likely to be relevant to user entities’ internal control over financial reporting.

Reporting on Supplementary Information

Fri, 22 Mar 2013 12:22:01 -0700

This two CPE hour course summarizes the requirements and guidance for reporting on information that accompanies the basic financial statements in audit, review and compilation engagements.

Restatements and Other Financial Reporting Abuses

Fri, 22 Mar 2013 12:00:08 -0700

This one CPE hour course discusses a few of the obvious corporate reporting problems that have been announced by the SEC and the financial press.

Retirement Planning: Maximizing After-Tax Income (Second Edition)

Mon, 20 May 2013 13:23:21 -0700

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

Retirement Planning: Maximizing After-Tax Income (Third Edition)

Wed, 24 Apr 2013 11:08:41 -0700

This two CPE hour course reviews tax planning opportunities for retirement savings that will maximize after-tax income, taking into account the taxation of Social Security benefits.

Retirement Plans Compliance Rules

Thu, 23 May 2013 12:32:07 -0700

This course reviews employee benefit plans (specifically retirement plans) which have annual reporting requirements. Many of these requirements have recently changed due to adoption of a new electronic filing system.

Retirement Savings for Small Businesses

Mon, 20 May 2013 13:25:32 -0700

This course explores the various retirement plan options available for employers, with particular emphasis on the options specific to smaller companies.

Retirement Savings for Small Businesses (Second Edition)

Wed, 24 Apr 2013 11:33:41 -0700

This three CPE hour course explores the various retirement plan options available for employers, with particular emphasis on the options applicable to smaller companies.

Revenue Recognition: General Principles (Fourth Edition)

Thu, 30 Jun 2011 17:19:34 -0700

Revenue Recognition: General Principles (Fourth Edition) covers key concepts and issues that arise in determining when and how to recognize revenue.

Revenue Recognition: Proposed Changes

Wed, 20 Mar 2013 15:12:48 -0700

This two CPE hour course reviews the issues concerning revenue recognition, providing an overview of the FASB's revenue recognition project and other authoritative literature on the topic.

Revised Form 990: New Compliance Challenges

Tue, 21 May 2013 06:30:40 -0700

This course examines the content of the revised Form 990 and its instructions, as well as the disclosure requirements for the new form and other forms filed by exempt organizations.

Roth 401(k)s (Second Edition)

Tue, 21 May 2013 06:32:07 -0700

This course provides information about the Roth 401(k), which is a great way to create tax-free retirement income. Tax law changes have made Roth 401(k)s more accessible.

Roth IRAs (Fifth Edition)

Thu, 18 Apr 2013 15:41:01 -0700

This two CPE hour course focuses on Roth IRAs, explaining the similarities and differences they have with traditional IRAs.

Roth Versus Traditional IRAs (Second Edition)

Thu, 30 Jun 2011 12:55:15 -0700

This course describes the variables that may affect the choice between a traditional IRA and a Roth IRA, and explains the factors that should be considered when determining whether to convert a traditional IRA to a Roth IRA.

S Corporations 1: Requirements

Mon, 22 Apr 2013 16:38:34 -0700

This two CPE hour course provides an overview of the nature and requirements for making an S corporation election.

S Corporations 2: Operations

Mon, 22 Apr 2013 16:37:49 -0700

This two CPE hour course provides an overview of how S corporations are taxed and how the system of pass-through taxation affects shareholders. It is designed to inform the practitioner of the latest changes on the topic of S corporations.

S Corporations: Formation and Liquidation (Fourth Edition)

Thu, 18 Apr 2013 14:39:52 -0700

This five CPE hour course reviews the key issues that all tax professionals should be aware of when dealing with the formation or liquidation of an S corporation.

Sales and Use Tax: Compliance Issues

Mon, 14 Sep 2009 23:59:59 -0700

This chapter explains the issues involved with sales and use filings, payments, and refunds, as well as the consequences of late filing.

It also discusses the significance of letter rulings and other issues related to sales and use tax compliance.

Sales and Use Tax: Constitutional Issues

Wed, 20 Oct 2010 09:54:51 -0700

This course presents and discusses the most notable cases involving challenges to the Commerce Clause and Equal Protection Clause of the U.S. Constitution.

Sales and Use Tax: Exemptions

Tue, 01 Feb 2011 09:16:51 -0800

This course reviews the basic concepts of sales and use tax exemptions and how they are applied.

Sales and Use Tax: Government Administration and Tax Compacts

Mon, 21 Nov 2005 23:59:59 -0800

This course explains the types of government agencies that administer sales and use tax collection and enforcement, as well as how they affect businesses.

Sales and Use Tax: Nexus Issues

Tue, 17 Aug 2010 23:59:59 -0700

This course presents and discusses the most notable cases in the area of nexus, including the issues of physical presence and agency nexus.

Sales and Use Tax: Post-Audit Strategies

Wed, 16 Jun 2010 23:59:59 -0700

This course explains the actions that should be taken by taxpayers during and subsequent to the final phase of a sales and use tax audit. It also discusses sales and use tax audit trends.

Sales and Use Tax: Understanding and Measuring Sales Tax (Second Edition)

Mon, 05 Apr 2010 23:59:59 -0700

This course reviews basic concept of sales tax, how it is measuered and how it is applied to businesses.

Sales and Use Taxes: Compliance Issues (Second Edition)

Wed, 24 Apr 2013 11:05:31 -0700

This two CPE hour course explains the issues involved with sales and use filings, payments, and refunds, as well as the consequences of late filing. It also discusses the significance of letter rulings and other issues related to sales and use tax compliance.

Sales and Use Taxes: Conducting the Sales and Use Tax Audit

Fri, 07 Aug 2009 23:59:59 -0700

This course explains the sales and use tax audit process and procedures, discusses how taxpayers should interact with auditors, and gives advice on how to increase the chances of a favorable audit outcome.

Sales and Use Taxes: Construction Contractors

Wed, 13 Mar 2013 14:53:33 -0700

This course discusses construction contractors and how their varying roles can affect their sales and use tax liability. It also discusses the sales and use tax treatment of manufacturers and tax exemptions that are available to them.

Sales and Use Taxes: Manufacturers

Wed, 13 Mar 2013 14:56:11 -0700

State statutes often grant sales and use tax exemptions or reduced rates for manufacturing machinery and equipment as an incentive for manufacturers to relocate to, expand in, or remain in a state. Generally, industrial machinery and equipment are exempt from tax if certain requirements are met. Some states also allow an exemption for various items of agricultural machinery and equipment. This course discusses these issues.

Sales and Use Taxes: Nexus

Wed, 13 Mar 2013 15:01:15 -0700

This course discusses which activities performed by a taxpayer in a particular state will cause the taxpayer to have income tax and/or sales and use tax nexus with that state.

Sales and Use Taxes: Tax Base (Second Edition)

Wed, 13 Mar 2013 15:16:55 -0700

This one CPE hour course discusses items and transactions that are subject to sales and use taxes, the broad categories of exemptions, and how to determine the taxable sales price in a transaction.

Sales and Use Taxes: Treatment of Services

Wed, 30 Nov -001 00:00:00 -0800

This course explains the state sales and use tax treatment of various service transactions. It discusses the issues involved in determining the sales and use taxability of mixed transactions, maintenance contracts, temporary help, and professional services.

SAS 104, SAS 105, and SAS 111: Additional Risk Assessment Standards

Mon, 14 Jan 2008 23:59:59 -0800

This course summarizes the three smaller Risk Assessment Standards.

SAS 106, Audit Evidence (Redrafted) and SAS 107, Evaluation of Misstatements Identified During the Audit

Mon, 25 Oct 2010 23:59:59 -0700

Statement on Auditing Standards No. 106, Audit Evidence (Redrafted) (SAS 106) explains what constitutes audit evidence and addresses the responsibility of the auditor to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions as a basis for the auditor’s opinion.

The clarified Statement on Auditing Standards No. 107, Evaluation of Misstatements Identified During the Audit (SAS 107) supersedes the existing SAS 107, Audit Risk and Materiality in Conducting an Audit. It primarily represents a reorganization of this content for purposes of the AICPA Clarity Project.

SAS 106: Audit Evidence

Wed, 15 Dec 2010 11:49:48 -0800

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

SAS 108, Planning an Audit and SAS 110, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained (Redrafted)

Mon, 25 Oct 2010 23:59:59 -0700

The clarified Statement on Auditing Standards No. 108, Planning an Audit (SAS 108) addresses the auditor’s responsibility for planning an audit of financial statements.

Statement on Auditing Standards No. 110, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained (Redrafted), (SAS 110), addresses the auditor’s responsibility to design and implement responses to risks of material misstatement that have been identified in the audit.

SAS 109, Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (Redrafted)

Thu, 28 Oct 2010 23:59:59 -0700

The redrafted Statement on Auditing Standards Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (SAS 109) addresses the auditor's responsibilty to identify and assess the risks of material misstatement in the financial statements through understanding the entity and its environment, including its internal control.

SAS 115, Communicating Internal Control Related Matters Identified in an Audit

Fri, 24 Jul 2009 23:59:59 -0700

This course is designed to help audit practitioners understand the new requirements of SAS 115 and implement them in conducting audits.

SAS 118: Other Information in Documents Containing Audited Financial Statements

Thu, 06 May 2010 23:59:59 -0700

This course covers SAS 118, which addresses other information in documents containing audited financial statements. It is part of a set of three new standards related to other information in documents containing audited financial statements, supplementary information, and required supplementary information, issued in February 2010 by the Auditing Standards Board of the AICPA.

SAS 119: Supplementary Information in Relation to the Financial Statements as a Whole

Mon, 27 Sep 2010 07:27:24 -0700

This course covers SAS 119, which addresses supplementary information in relation to the financial statements as a whole. It is part of a set of three new AICPA standards related to other information in documents containing audited financial statements, supplementary information, and required supplementary information.

SAS 120: Required Supplementary Information

Wed, 12 May 2010 23:59:59 -0700

This course covers SAS 120, which addresses required supplementary information. It is part of a set of three new standards related to other information in documents containing audited financial statements, supplementary information, and required supplementary information, issued in February 2010 by the Auditing Standards Board of the AICPA.

SAS 124: Auditing Foreign GAAP Financial Statements

Fri, 22 Mar 2013 12:20:34 -0700

SAS 124 addresses circumstances where an auditor in the U.S. is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country (foreign GAAP).

Self-Employment Tax Reduction Strategies (Fourth Edition)

Wed, 24 Apr 2013 11:11:27 -0700

The goal of this four CPE hour course is to help practitioners gain a deeper understanding of the self-employment tax and learn strategies for reducing it.

Selling a Home: Tax Savings for Residential Sales

Thu, 25 Apr 2013 07:56:50 -0700

This one CPE hour course discusses the tax incentives for selling a home and some relief for homeowners who cannot keep their homes.

Service Organizations

Wed, 07 Oct 2009 23:59:59 -0700

This is an overview that summarizes and provides commentary on the key provisions of the AICPA Audit Guide, Service Organizations.

Small Business Jobs Act of 2010: Tax Rules

Tue, 21 May 2013 06:47:40 -0700

This course will focus on the new tax rules created by the Small Business Jobs Act of 2010, as well as other tax rules specifically for small businesses.

Special Considerations Exposure Drafts

Tue, 02 Mar 2010 23:59:59 -0800

This course is designed to familiarize audit practitioners with proposed new standards contained in the exposure drafts for Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks, and Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts, Or Items Of A Financial Statement.

State Corporate Income Tax Apportionment (Second Edition)

Tue, 09 Jun 2009 23:59:59 -0700

This course discusses the current trends and issues regarding corporate income tax apportionment.

State Tax Appeals Process

Tue, 18 Mar 2008 23:59:59 -0700

This course examines current state tax appeals processes and discusses how those processes can be made more fair and efficient.

Statement of Cash Flows: Coming Under Scrutiny by the Investment Community

Wed, 30 Nov -001 00:00:00 -0800

This course discusses the Statement of Cash Flows, which over the past decade has come under scrutiny by investors and other third parties.

Subsequent Events (FASB ASC Topic 855)

Tue, 17 Aug 2010 23:59:59 -0700

In May of 2009, FASB issued FASB No. 165 (now codified as part of ASC Topic 855), Subsequent Events, in order to bring U.S. GAAP more in line with international standards and in particular, IAS 10, Events after the Reporting Period. This course distills the requirements of ASC Topic 855 into a concise analysis that is designed to assist accounting practitioners in putting these principles into practice.

Tax Accounting Methods (Fourth Edition)

Wed, 24 Apr 2013 11:07:54 -0700

This three CPE hour course reviews the tax law that governs accounting methods, and the affect of changing accounting methods on taxpayers.

Tax Accounting Periods (Third Edition)

Tue, 21 May 2013 06:53:22 -0700

This CPE course provides an overview of the basic rules for tax accounting periods and concepts.

Tax Accounting: Inventories (Third Edition)

Tue, 21 May 2013 06:54:18 -0700

This CPE course will help you gain a full understanding of inventory concepts for federal income tax purposes.

Tax Breaks for Going Green (Third Edition)

Tue, 21 May 2013 06:54:43 -0700

This course describes tax breaks for going "green" for both businesses and individuals.

Tax Changes Under Health Care Reform

Mon, 15 Nov 2010 01:17:34 -0800

This edition of the CPE CREDIT SERVICE focuses on the tax changes made by the historic health care reform package.

Tax Considerations in Closing a Business

Thu, 09 May 2013 11:57:19 -0700

The focus of this course is the tax considerations in closing a business.

It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Tax Considerations in Closing a Business

Mon, 15 Nov 2010 01:15:42 -0800

This edition of the CPE CREDIT SERVICE focuses on the tax considerations in closing a business.

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

Fri, 01 Jul 2011 11:05:59 -0700

The focus of this course is on the tax considerations in starting a business.

Tax Credits for Individuals

Mon, 15 Nov 2010 01:17:58 -0800

This edition of the CPE CREDIT SERVICE focuses on tax credits for individuals. It will run down some of the perennial standards, as well as what’s new. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Tax Credits for Individuals (Second Edition)

Thu, 18 Apr 2013 14:38:35 -0700

This two CPE hour course focuses on tax credits for individuals, and is completely updated to include the provisions of the American Taxpayer Relief Act of 2012.

Tax Implications of Debt Forgiveness

Tue, 21 May 2013 06:59:13 -0700

This course focuses on the tax implications of debt forgiveness.

Tax Incentives for Home Ownership, Part I

Mon, 15 Nov 2010 01:17:13 -0800

This edition of the CPE CREDIT SERVICE focuses on tax incentives for home ownership. Some of the breaks are new—they were enacted under legislation during the past year—and others have been in the Tax Code for years. All will help to encourage homeownership, as well as to provide relief for those who lose their homes.

Tax Incentives for Home Ownership, Part II

Mon, 15 Nov 2010 01:17:29 -0800

This edition of the CPE CREDIT SERVICE is Part II of the discussion of tax incentives for home ownership.

Tax Issues For Owners of Commercial Property

Tue, 21 May 2013 06:59:59 -0700

This course discusses tax rules for owners of commercial property, which covers realty held in a business context—residential and commercial. It will cover rules that apply to owners, as landlords during their period of ownership. It will also discuss tax rules that apply to sales, exchanges, and foreclosures of commercial property.

Tax Issues for Owners of Commercial Property

Mon, 15 Nov 2010 01:17:24 -0800

This edition of the CPE CREDIT SERVICE focuses on tax rules for owners of commercial property, which covers realty held in a business context—residential and commercial. This course will cover rules that apply to owners, as landlords during their period of ownership. It will also discuss tax rules that apply to sales, exchanges, and foreclosures of commercial property.

Tax Planning for the New Additional Medicare Taxes

Mon, 22 Apr 2013 13:41:50 -0700

The focus of this two CPE hour course concerns tax planning for the new additional Medicare taxes.

Tax Return Preparer Penalties

Mon, 22 Apr 2013 13:40:42 -0700

This two CPE hour course explores the various penalties the IRS may impose on tax return preparers who engage in certain behaviors.

Tax Returns for Nonresident Aliens

Mon, 22 Apr 2013 16:36:59 -0700

This two CPE hour course provides detailed and in-depth knowledge of the many rules governing the taxation of nonresident aliens. It is designed to help practitioners enhance their ability to provide high-quality tax preparation and tax compliance for this fast-growing segment of taxpayers.

Tax Rules for Charitable Contribution Deductions

Tue, 21 May 2013 07:34:59 -0700

The two CPE Credit course focuses on some of the tax rules for charitable contributions.

Tax Rules in the Small Business Jobs Act of 2010 and Other Provisions Specifically for Small Businesses

Tue, 30 Nov 2010 14:00:32 -0800

This edition of the CPE CREDIT SERVICE focuses on tax rules in the Small Business Jobs Act of 2010 and other provisions specifically for small businesses. It looks at key provisions, developments, and potential changes on the horizon that will affect individuals and businesses.

Tax Sheltered Annuity Rules

Tue, 21 May 2013 07:35:44 -0700

This course explains the final regulations under Internal Revenue Code Sec. 403(b) and how expert planning can maximize retirement savings offered by these plans.

Tax Strategies for Employees and Business Owners in a Tough Economy

Mon, 15 Nov 2010 01:17:17 -0800

This edition of the CPE CREDIT SERVICE focuses on the tax breaks and other rules that affect employees who are laid off or are in fear of being laid off. It also focuses on business owners who go out of business.

Tax Strategies for Employees and Business Owners in a Tough Economy (Second Edition)

Tue, 21 May 2013 07:36:40 -0700

This course focuses on the tax breaks and other rules that affect employees who are laid off or are concerned about being laid off. It also focuses on business owners who go out of business.

Tax Strategies for Employees and Business Owners in a Tough Economy (Second Edition)

Tue, 23 Aug 2011 23:59:59 -0700

This course focuses on the tax breaks and other rules that affect employees who are laid off or are concerned about being laid off. It also focuses on business owners who go out of business.

Tax Strategies for Sideline Businesses (Second Edition)

Thu, 25 Apr 2013 08:11:20 -0700

This 2 CPE credit course focuses on the tax implications of running a sideline business.

Tax Treatment and Strategies for Windfalls

Tue, 21 May 2013 07:40:10 -0700

This course discusses the tax results of receiving a windfall.

It also covers the effect of a windfall on estimated taxes, and tax planning that may reduce the tax impact from a windfall.

Tax Treatment and Strategies for Windfalls

Mon, 15 Nov 2010 01:17:57 -0800

This edition of the CPE CREDIT SERVICE focuses on tax strategies for windfalls. It will help practitioners understand the tax implications of windfalls, and see the planning opportunities they may present.

Tax-Wise Ways to Handle Medical Costs

Fri, 19 Apr 2013 10:45:08 -0700

This 2 CPE hour course focuses on handling medical costs from a tax perspective in 2013.

Taxation of Casualty Gains and Losses

Thu, 25 Apr 2013 08:01:33 -0700

This CPE course provides coverage of tax law that governs the reporting of casualty gains and losses. The course is designed to provide practitioners with sufficient description, examples, and analysis to gain a full understanding of this aspect of tax practice.

Tennessee Professional Conduct and Ethics

Wed, 30 Nov -001 00:00:00 -0800

The Tennessee Accountancy Act of 1998 regulates the practice of accountancy and gives the State Board of Accountancy authority to make additional rules to regulate accountancy. This course explains the requirements for accountants practicing in Tennessee.

The Risk Assessment Standards: A Comprehensive Review

Thu, 30 Jun 2011 17:17:09 -0700

This course summarizes eight new Statements of Auditing Standards (SASs 104 through 111) and their requirements, explores some of the emerging implementation issues, and offers some practical directions and tools.

Top Accounting Issues for 2010 CPE Course: Module 1

Mon, 15 Nov 2010 01:12:50 -0800

CCH's Top Accounting Issues for 2010 CPE Course helps CPAs stay abreast of the most significant new accounting standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by these changes. The topics reviewed in this course were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape in the year ahead.

Top Accounting Issues for 2010 CPE Course: Module 2

Mon, 15 Nov 2010 01:24:32 -0800

Top Accounting Issues for 2010 CPE Course: Module 3

Mon, 15 Nov 2010 01:24:09 -0800

Top Accounting Issues for 2011 CPE Course: Module 1

Mon, 15 Nov 2010 01:18:00 -0800

CCH’s Top Accounting Issues for 2011 CPE Course helps CPAs stay abreast of the most significant new accounting standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by these changes. The topics reviewed in this course were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape in the year ahead.

Top Accounting Issues for 2011 CPE Course: Module 2

Mon, 15 Nov 2010 01:18:00 -0800

Top Accounting Issues for 2011 CPE Course: Module 3

Thu, 10 Feb 2011 07:24:56 -0800

Top Auditing Issues for 2010 CPE Course: Module 1

Mon, 15 Nov 2010 01:13:59 -0800

CCH's Top Auditing Issues for 2010 CPE Course helps practitioners stay abreast of the most significant new standards and important projects. The year 2010 will be a time for auditing firms to implement the many new standards that have recently come into effect. This course will assist firms in navigating through these changes effectively.

Top Auditing Issues for 2010 CPE Course: Module 2

Mon, 15 Nov 2010 01:14:00 -0800

Top Auditing Issues for 2011 CPE Course: Module 1

Wed, 30 Nov -001 00:00:00 -0800

The year 2011 will see implementation of four significant new auditing standards. This course presents guidance that will assist auditors in assimilating these new standards and incorporating them into practice. SAS 117 was developed in response to the PCIE Study of the quality of audits conducted under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. It significantly expands the requirements for compliance audits. Three additional new standards, SASs 118-120, relate to other information in documents containing audited financial statements, supplementary information, and required supplementary information.

Top Auditing Issues for 2011 CPE Course: Module 2

Wed, 30 Nov -001 00:00:00 -0800

Throughout 2010 and 2011 the AICPA is continuing the redrafting of its existing standards under its Clarity Project. This project aims to redraft all of the existing auditing standards into a new, uniform format that clearly distinguishes requirements from explanatory material and application guidance. Once the redrafting is finished, the standards will be codified into a single authoritative source. All of the redrafted and clarified standards are expected to become effective for calendar year 2012 audits.

Top Federal Tax Issues for 2010 CPE Course: Module 1

Tue, 15 Feb 2011 13:04:34 -0800

CCH's Top Federal Tax Issues Course is a concise exploration of each year's new tax developments. It focuses on the latest most important topics for tax practitioners. It examines selected new law provisions, new IRS rules and regulations, and important case developments that CCH Editors deem to be the most critical for the coming year. It also brings tax practitioners up to date on the significant tax developments not always mentioned in official IRS publications and forms instructions either because they are too new or too controversial.

Top Federal Tax Issues for 2010 CPE Course: Module 2

Mon, 06 Dec 2010 11:05:32 -0800

Top Federal Tax Issues for 2010 CPE Course: Module 3

Tue, 07 Dec 2010 12:07:03 -0800

Top Federal Tax Issues for 2011 CPE Course: Module 1

Mon, 06 Dec 2010 11:08:33 -0800

Top Federal Tax Issues for 2011 CPE Course: Module 2

Mon, 06 Dec 2010 11:09:08 -0800

Top Federal Tax Issues for 2011 CPE Course: Module 3

Mon, 06 Dec 2010 11:09:42 -0800

Top Ten Implementation Issues: SSARS 19

Fri, 22 Mar 2013 12:16:51 -0700

This one CPE hour course summarizes ten of the most prevalent problems that practitioners are having in implementing the new requirements brought by SSARS 19 and offers solutions to them.

Travel and Entertainment: Accountable vs. Nonaccountable Reimbursement Plans (2012 Edition)

Wed, 24 Apr 2013 11:10:25 -0700

This two CPE hour course explores the tax consequences of reimbursed travel-related expenses to both the employer and the employee.

Travel and Entertainment: Computing the Deduction for Gifts, Meals, and Entertainment (2012 Edition)

Wed, 24 Apr 2013 11:30:22 -0700

Meals and entertainment are common business expenses. Generally, taxpayers only can deduct 50 percent of their business-related meals and entertainment. However, the tax laws surrounding what types of expenditures qualify for the deduction are quite involved. This one CPE hour course explains those tax laws, providing examples when appropriate to help guide you through the tax laws surrounding the deduction for meals and entertainment.

Travel and Entertainment: Computing the Deduction for Travel Expenses (2012 Edition)

Wed, 24 Apr 2013 11:31:48 -0700

This two CPE hour course provides the framework for understanding the deduction for various types of travel, including domestic travel, foreign travel, luxury water travel, and travel to conventions and other out of town meetings.

Travel and Entertainment: Substantiating the Deduction for Travel, Meals, Entertainment, and Gifts (2012 Edition)

Wed, 24 Apr 2013 11:06:31 -0700

This one CPE hour course provides the framework for understanding the rules behind the requirement that travel, and other types of business-related expenses, must be substantiated in order to be deducted on the taxpayer’s tax return.

Trends in Business Structures/Entity Formation

Thu, 09 May 2013 08:46:22 -0700

This course explores the various issues to consider when business owners create or purchase a business, including liability, organizational costs, and tax-related issues.

U.S. International Taxation: Anti-Avoidance Regimes (Second Edition)

Tue, 21 May 2013 07:52:29 -0700

This course explains the U.S. tax rules for requiring certain taxpayers to report certain foreign income currently, rather than allowing such taxpayers to defer such income until the income is repatriated back to the shareholder.

U.S. International Taxation: Cross-Border Transfers and Reorganizations (Second Edition)

Tue, 21 May 2013 07:53:16 -0700

This Course explains the U.S. tax rules for requiring certain taxpayers to report the income from certain asset transfers currently, rather than allowing such taxpayers to defer such income until the income is repatriated back to the shareholder.

U.S. International Taxation: Foreign Currency Translation and Transactions (Second Edition)

Tue, 21 May 2013 07:55:54 -0700

This course gives an overview of the foreign currency translation and transaction issues that arise when a U.S. person transacts business abroad in foreign currency.

U.S. International Taxation: Foreign Tax Credits (Second Edition)

Tue, 21 May 2013 07:56:58 -0700

This Course explains the U.S. tax rules for computing the foreign tax credit, including the foreign tax credit limitation, as well as the deemed foreign tax credit, which is the mechanism by which a domestic corporation can claim a credit for the foreign income taxes paid by a so-called 10%-or-more-owned foreign corporation.

U.S. International Taxation: Sourcing of Income (Second Edition)

Thu, 09 May 2013 07:56:34 -0700

This Course explains the basic U.S. tax rules for determining the source of income and deductions within and without the United States, which can have a significant effect on the computation of a U.S. person's foreign tax credit limitation and a corporation's U.S. tax, as well as playing a prominent role in the taxation of foreign persons since they effectively define the boundaries of U.S. taxation.

U.S. International Taxation: Tax Jurisdiction

Thu, 09 May 2013 08:06:06 -0700

This course gives the conceptual basics of the rules and policy objectives of U.S. international tax jurisdiction; i.e., when can a country impose its tax. It also reviews the techniques used to lessen the impact of, or completely avoid, the double taxation of income when more than one country has the jurisdictional right to impose tax.

U.S. International Taxation: Tax Treaties (Second Edition)

Tue, 21 May 2013 07:59:08 -0700

This Course explains: (1) the operation of U.S. tax treaties in mitigating international double taxation through tax reductions and exemptions on certain types of income derived by residents of one treaty country from sources within the other treaty country; and (2) rules by which any taxpayer claiming benefits of a treaty by taking a tax return position that is in conflict with the Internal Revenue Code must disclose the position.

U.S. International Taxation: Transfer Pricing

Thu, 09 May 2013 08:10:52 -0700

This Course covers the U.S. tax rules that impose restrictions on the transfer price that a multinational corporation may impose on a variety of transactions with related parties that it controls. Such restrictions prevent a multinational company from artificially allocating its world-wide profits to low-taxed jurisdictions by imposing a transfer price that would not otherwise be used if the transactions were at arm’s length with uncontrolled parties.

Understanding Sources of Federal Tax Authority

Tue, 21 May 2013 07:59:58 -0700

This course examines key IRS documents and their application to tax compliance and controversy resolution. It also reviews the fundamental authorities in the federal tax system which directly influence the content and scope of IRS organizational structure and IRS positions.

Unitary and Nonunitary Business (Second Edition)

Fri, 08 May 2009 23:59:59 -0700

This course discusses the unitary business principle that evolved in response to the problem of attributing the income of a multistate business to each of the states in which the business was conducted.

Valuation of Real Estate

Tue, 21 May 2013 08:05:19 -0700

This course describes different approaches used in the valuation of real estate and state court decisions that explain when each approach may be appropriate.

Wealth Building Under Changing Tax Laws

Tue, 21 May 2013 08:05:54 -0700

This course explores some of the key provisions of the U.S. tax code that can foster or hinder individual wealth building.

Wealth Building Under Changing Tax Laws (Second Edition)

Wed, 24 Apr 2013 09:59:15 -0700

This three CPE hour course explores some of the key provisions of the U.S. tax code that can foster or hinder individual wealth building.

Worker Classification Rules

Thu, 25 Apr 2013 07:55:50 -0700

Worker classification is a key issue on the federal and state levels. The IRS must be sure that the proper employment taxes are being collected, while the Department of Labor can enforce wage and hour laws only for employees, not independent contractors.

Worker Classification: Employment Taxes Issues

Thu, 09 May 2013 08:23:03 -0700

This course discusses the growing importance of properly classifying workers as employees or independent contractors, and the IRS’s increasing efforts to tackle the misclassification of workers as independent contractors.

Working with Tax Losses (Second Edition)

Thu, 14 Mar 2013 16:56:02 -0700

This three CPE hour course explores special rules related to net operating losses (NOLs), losses from taxpayers’ passive participation in a trade or business, sales of stock, theft, abandonment and wagering.

Working with the New Codification of Statements on Auditing Standards (Clarified)

Fri, 22 Mar 2013 11:58:59 -0700

This three CPE hour course provides an overview of the organization and structure of the new Codification of Statements on Auditing Standards (Clarified), highlights significant changes from previous practice, and discusses possible approaches to practical issues that many firms will likely face in implementation.