Mark Seid, EA, CPA, USTCP, Sharon Kreider, CPA

Webcast - 3 Credits - Taxes

America’s #1 Federal Tax Update - Individual edition provides an engaging, in-depth explanation of the tax developments practitioners need to be aware of in 2025. The Individual edition focuses on changes impacting individual tax returns, from potential extensions of the TCJA to expanded energy credits under the Inflation Reduction Act, updates from SECURE 2.0, and new guidance on foreign asset reporting and digital assets. Participants will explore practical applications of these developments through real-world examples and recent court cases, with actionable insights on retirement planning,...

Sharon Kreider, CPA, Mark Seid, EA, CPA, USTCP

Webcast - 3 Credits - Taxes

America’s #1 Federal Tax Update - Business edition delivers a timely, practical overview of the most important federal tax changes affecting business clients in 2025. The Business edition covers updates on business energy credits, depreciation limits, business deductions, the extension of the excess business loss rule, and new IRS guidance on the Employee Retention Credit. It also highlights developments in ACA compliance, worker classification, partnership audits, and S corporation issues such as basis reporting and reasonable compensation. Participants will examine key IRS rulings, administr...

Mark Seid, EA, CPA, USTCP, Sharon Kreider, CPA

Webcast - 3 Credits - Taxes

2026 Tax Planning Ideas is a practical 3-credit companion to the 2026 Summer Edition of the Federal Tax Update, designed to help tax professionals move from “what changed” to “what should clients do next?” Sharon Kreider and Mark Seid organize the discussion around actionable individual planning issues, including income timing, Roth conversions, standard deduction and itemized deduction strategy, SALT and PTET planning, charitable giving, QCDs, mortgage interest tracing, AMT exposure, ISO exercises, gambling losses, capital gain timing, 529 plans, ABLE accounts, new above-the-line deductions,...

Sharon Kreider, CPA, Mark Seid, EA, CPA, USTCP

Webcast - 2 Credits - Taxes

2026 Tax Planning FAQs is a practical 2-credit companion to the 2026 Summer Edition of the Federal Tax Update, focused on the planning questions tax professionals are likely to face as clients respond to major 2026 tax changes. Sharon Kreider and Mark Seid address individual planning issues including the permanent $15 million estate exemption, trust review, Roth conversion timing, itemized deduction limits, SALT cap phase-outs, charitable giving strategies, ISO exercises, tip and overtime deductions, and above-the-line charitable deductions. The webcast also covers business planning opportu...

Delta CPE LLC

Self-Study - 4 Credits - Regulatory Ethics

CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves.  To protect the public interest and maintain the profession's reputation, CPAs must act with integrity, honesty, and fairness. The AICPA Code of Professional Conduct (Code) consists of foundational principles, enforceable rules, and interpretations to set ethical and professional guidelines for the CPA profession. The vast majority of state boards of accountancy have adopted the Code in their own regulations or have created their own equivalent codes. Adhering to the Code is a...

Mark Seid, EA, CPA, USTCP

Webcast - 2 Credits - Regulatory Ethics

Circular 230 isn’t “ethics theory”—it’s the rulebook that determines who can practice before the IRS, what conduct is prohibited, and what happens when the Office of Professional Responsibility (OPR) decides a practitioner has crossed the line. In How to Lose Your License, Mark Seid walks through who’s covered, when your work becomes Circular 230 “practice” (including the practical line between compliance work and advocacy/representation), and the core duties that create risk in real engagements—responding to IRS information requests, handling privilege/possession issues, and navigating writte...

Jennifer F. Louis, CPA

Webcast - 2 Credits - Accounting

Don't let critical accounting changes catch you off guard. 2026 Hot Topics Accounting Update walks you through the most impactful FASB activity and Accounting Standards Updates through ASU 2025-12 — so you can advise clients and prepare financial statements with confidence. You'll learn about key developments across interim reporting, government grants for businesses, hedge accounting, software cost capitalization, CECL simplifications for Topic 606 receivables, and more. Each accounting course topic is broken down with their effective dates, transition options, and their real-world examples....

Jennifer F. Louis, CPA

Webcast - 4 Credits - Accounting

Stay current on the accounting and financial reporting developments shaping 2026. In this 4-credit update, Jennifer Louis walks through recently issued Accounting Standards Updates and other key FASB activity, translating complex guidance into plain language that helps practitioners understand what changed, why it matters, and when new requirements take effect. Topics include interim reporting, government grants, hedge accounting, software costs, CECL for Topic 606 receivables, share-based consideration payable to a customer, VIE acquisitions, crypto assets, income tax disclosures, and other c...

Jennifer F. Louis, CPA

Webcast - 2 Credits - Accounting

Apply the new expected credit loss model with greater confidence. This CPE course explains how ASC 326 changes the way entities evaluate and record credit losses, with a practical focus on the financial assets most relevant to many nonpublic entities, including trade receivables, contract assets, notes receivable, held-to-maturity debt securities, leases, and certain off-balance-sheet credit exposures. It also clarifies the shift from the incurred loss model to a lifetime expected credit loss approach that incorporates historical experience, current conditions, and reasonable and supportable f...

Paul J. Winn CLU ChFC

Self-Study - 3 Credits - Taxes

Governments have historically used a “carrot and stick” approach to encouraging individuals and businesses to behave in ways it deems desirable: tax credits for acting as requested and tax penalties for failing to behave as required. The U.S. government similarly promotes multiple forms of socially-beneficial actions—adopting children, becoming employed, providing funds for dependents’ education, and other socially-desirable activities—by offering incentives in the form of tax credits for engaging in them. Individual Income Tax Credits & Due Diligence Requirements examines the various tax...

Patricia McCarthy, MBA

Self-Study - 5 Credits - Computer Software & Applications

Excel Tips Tricks and Tools for CPAs is designed for intermediate users of Excel who are looking to improve their Excel skills and productivity. This Excel course for CPAs covers some basics, along with some advanced tips and tricks. Learn how to select and navigate through data and worksheets as well as copying and moving data efficiently. Functions covered in this Excel course include creating nested IFS and exploring text functions, such as RIGHT(), MID(), LEN(), SUMIF(), and INDEX MATCH. Participants will learn and engage with newer functions, such as XLOOKUP(), AGGREGATE(), IFNA(),TEXTJOI...

Steven M. Bragg, CPA

Self-Study - 5 Credits - Computer Software & Applications

Fundamentals of Artificial Intelligence provides a comprehensive, practical overview of artificial intelligence, explaining how modern AI systems perceive data, learn from examples, reason about information, and make decisions across real-world applications. It covers the full AI lifecycle, from data types and quality considerations through machine learning models, natural language processing, computer vision, and deployment challenges. It also emphasizes responsible AI practices, including fairness, transparency, security, and data privacy, equipping professionals to evaluate and apply AI tho...

Steven M. Bragg, CPA

Self-Study - 2 Credits - Accounting

The AI for Accountants course provides accountants with a comprehensive understanding of how artificial intelligence is transforming the accounting industry, as well as how to leverage AI tools and methodologies to enhance decision-making, accounting efficiency, and strategic insights.