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Regulatory Ethics
Professional Ethics for Iowa CPAs
Joseph Helstrom, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Regulatory Ethics
Ethics for California
Delta CPE LLCQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Business Management & Organization
The MBA Guidebook
Steven M. Bragg, CPAQAS Self-Study
Credits: 23 $460.00$460.00 – $500.00
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Regulatory Ethics
Accountant Ethics for Delaware
Steven M. Bragg, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Taxes
One Big Beautiful Bill H.R. 1
Jane Ryder, EA, CPA & Sharon Kreider, CPAWebcast
Credits: 1 $49.00$49.00
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Taxes
Q2 Critical Tax Updates
Shannon Hall, EA, Arthur Joseph Werner, JD, MS & A.J. Reynolds, EAWebcast
Credits: 2 $98.00$98.00Original price was: $98.00.$49.00Current price is: $49.00. -
Business Management & Organization
Project Management
Steven M. Bragg, CPAQAS Self-Study
Credits: 14 $364.00$364.00 – $404.00
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Auditing
Guide to Auditor Legal Liability
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Accounting
Partnership Accounting
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Taxes
2025 Federal Tax Update: Summer Release (Pro Edition)
Credits: 8 $325.00$325.00Original price was: $325.00.$245.00Current price is: $245.00. -
Taxes
2025 Federal Tax Update: Summer Release (Self-Study Only)
QAS Self-Study
Credits: 8 $270.00$270.00Original price was: $270.00.$215.00Current price is: $215.00. -
Auditing
Guide to Data Analytics for Audits
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Regulatory Ethics
Professional Ethics for Massachusetts CPAs
Joseph Helstrom, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Regulatory Ethics
Accountant Ethics for Utah
Steven M. Bragg, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Taxes
Installment Sales
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Taxes
Charitable Contributions Tax Guide
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Taxes
S Corporation Tax Guide
Steven M. Bragg, CPAQAS Self-Study
Credits: 2 $58.00$58.00 – $78.00
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Taxes
Guide to Gift Taxes
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Taxes
Guide to Individual Retirement Accounts
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Computer Software & Applications
Become an Expert on Lookup Functions
Patricia McCarthy, MBAQAS Self-Study
Credits: 2 $58.00$58.00 – $78.00
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Taxes
Individual Income Tax Credits & Due Diligence Requirements
Paul J. Winn CLU ChFCQAS Self-Study
Credits: 5 $145.00$145.00 – $175.00
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Personal Development
7 Habits of Effective CFOs
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Personal Development
7 Habits of Effective Controllers
Steven M. Bragg, CPAQAS Self-Study
Credits: 1 $29.00$29.00 – $49.00
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Taxes
Travel, Entertainment, & Auto Rules
Danny Santucci, JDQAS Self-Study
Credits: 15 $375.00$375.00 – $415.00
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Computer Software & Applications
Error-Proofing Excel Spreadsheets
Steven M. Bragg, CPAQAS Self-Study
Credits: 5 $145.00$145.00 – $175.00
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Taxes
Assets, Income & Cash
Danny Santucci, JDQAS Self-Study
Credits: 14 $364.00$364.00 – $404.00
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Auditing
Preparing and Reviewing Workpapers for Higher Quality Audits
Jennifer F. Louis, CPAWebcast
Credits: 4 $196.00$196.00
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Accounting
Accounting Best Practices
Steven M. Bragg, CPAQAS Self-Study
Credits: 12 $336.00$336.00 – $376.00
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Regulatory Ethics
Professional Ethics for Vermont CPAs
Joseph Helstrom, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Taxes
Making The Best of Bad Situations
Danny Santucci, JDQAS Self-Study
Credits: 14 $364.00$364.00 – $404.00
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Regulatory Ethics
Professional Ethics for New Hampshire CPAs
Joseph Helstrom, CPAQAS Self-Study
Credits: 4 $116.00$116.00 – $136.00
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Taxes
Asset Protection – Tax & Financial Aspects
Danny Santucci, JDQAS Self-Study
Credits: 17 $391.00$391.00 – $431.00
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Taxes
Estate Elements & Tools
Danny Santucci, JDQAS Self-Study
Credits: 9 $261.00$261.00 – $291.00
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Regulatory Ethics
Kentucky Professional Ethics
Joseph Helstrom, CPAQAS Self-Study
Credits: 2 $58.00$58.00 – $78.00
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Taxes
Fast Track Retirement Planning
Danny Santucci, JDQAS Self-Study
Credits: 17 $391.00$391.00 – $431.00
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Taxes
Passive Losses
Danny Santucci, JDQAS Self-Study
Credits: 10 $290.00$290.00 – $320.00
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Taxes
Essential Legal Concepts with Tax Analysis
Danny Santucci, JDQAS Self-Study
Credits: 29 $580.00$580.00 – $620.00
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Auditing
Auditing Top-Ten List: Planning & Materiality
Sunish Mehta, CPA, CGMAWebcast
Credits: 1 $49.00$49.00
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Auditing
Auditing Top-Ten List: Financial Statement Assertions & Risks
Sunish Mehta, CPA, CGMAWebcast
Credits: 1 $49.00$49.00
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Taxes
Concepts & Mechanics of Exchanges
Danny Santucci, JDQAS Self-Study
Credits: 13 $351.00$351.00 – $391.00
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Auditing
Auditing Top-Ten List: Risk Assessment Procedures
Sunish Mehta, CPA, CGMAWebcast
Credits: 1 $49.00$49.00
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Taxes
Partnership Taxation
Danny Santucci, JDQAS Self-Study
Credits: 13 $351.00$351.00 – $391.00
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Taxes
Estate Planning Essentials
Danny Santucci, JDQAS Self-Study
Credits: 10 $290.00$290.00 – $320.00
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Taxes
Matching Investments to Tax Saving Techniques
Danny Santucci, JDQAS Self-Study
Credits: 13 $351.00$351.00 – $391.00
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Taxes
Guide to Federal Corporate & Individual Taxation
Danny Santucci, JDQAS Self-Study
Credits: 33 $660.00$660.00 – $700.00
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Taxes
Tax, Bankruptcy and Financial Problems
Danny Santucci, JDQAS Self-Study
Credits: 19 $399.00$399.00 – $439.00
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Taxes
Getting Cash Out of Your Business
Danny Santucci, JDQAS Self-Study
Credits: 19 $399.00$399.00 – $439.00
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Taxes
Corporate Tax Planning
Danny Santucci, JDQAS Self-Study
Credits: 21 $420.00$420.00 – $460.00
Senate Finance Committee Revisions to OBBBA
The Senate Finance Committee’s release of their version of the One Big Beautiful Bill Act (OBBBA) on June 16, 2025, introduces significant modifications to the House bill that can be useful in answering client questions as negotiations to a final bill progress.
2025 SSA Trustees Report: Key Tax Implications for Practitioners
The 2025 Social Security Trustees Report shows the OASI Trust Fund still runs dry in 2033, but the combined OASDI funds now crash a year earlier in 2034.
The Best CPE Courses for Estate Planning (2025)
With the current federal estate tax exemption at $13,990,000 per individual in 2025, it’s a common misconception that estate planning is only for wealthy clients. Smart practitioners recognize that comprehensive estate planning encompasses gift tax strategies, state-level considerations, business succession planning, and family wealth preservation techniques that benefit clients across all income levels. Estate planning exists at the crossroads of estate and gift tax laws, business ownership, and family wealth transfer, and it provides opportunities for tax professionals who invest in estate planning education to easily expand their client base. Whether you’re looking to add estate planning services to your …
The Best CPE Courses for Real Estate Accounting (2025)
Real estate professionals, investors, and property developers face critical financial decisions daily that can make or break their profitability. As a tax professional, you can give expert guidance on property transactions, tax implications, and regulatory compliance. Real estate accounting differs significantly from traditional business accounting, involving complex rules for property exchanges, development costs, passive activity losses, and sophisticated financing structures. This means that you must have a specialized understanding of the real estate industry and its tax requirements if you want to find success for your clients. We’ve compiled a list of real estate accounting CPE courses that will be …
The Best Courses in Healthcare Accounting (2025)
Healthcare accounting comes with a host of specialized tax implications from intricate revenue recognition under ASC 606 to navigating the ever-evolving Affordable Care Act requirements. Whether you serve or want to serve healthcare clients, everyone needs to be up-to-date on the challenges and changes to healthcare accounting if you want to be successful in serving healthcare clients. The regulatory complexity, specialized reporting requirements, and substantial compliance penalties make your role as a healthcare accountant an essential part of any healthcare entity’s success. These carefully selected CPE courses provide the comprehensive foundation and skills you need to make healthcare accounting an …
California Corner: FTB Experiencing Technical Issues
On June 11, 2025 FTB reports it is experiencing technical issues that may impact some of its online services. The issues also affect information it can provide over the phone.
When is a Settlement Partially Excludable? Tax Court Draws the Line (Joseph J. Zajac, III v. Comm., (TCM 2025-33))
Joseph Zajac received a $35,001 settlement payment from the Town of Bolton related to claims arising from his arrest and incarceration. The IRS disagreed with him about how much should be taxable.
The Best CPE Courses for Construction Accounting (2025)
Construction accounting is one of the most technically demanding and financially rewarding specializations in the tax industry. With the construction industry’s unique challenges—from percentage-of-completion revenue recognition and complex job costing to retention accounting and specialized tax compliance—tax professionals can charge premium fees and expand their client base into a niche sector. The sector’s intricate financial structures, including construction loans, equipment depreciation, and change order management, require specialized knowledge that goes far beyond traditional accounting practices. As construction projects become increasingly sophisticated and regulatory requirements more stringent, the demand for qualified construction accounting professionals continues to outpace supply. Whether you’re looking …
The Best Nonprofit Accounting Courses for 2025
Nonprofit accounting presents unique challenges as its regulatory requirements evolve and stakeholder expectations increase, accounting and tax professionals working with nonprofit organizations must stay current with specialized knowledge and best practices. The nonprofit sector’s distinctive financial reporting requirements, contribution classification complexities, and operational considerations require that tax professionals have specialized knowledge to keep their nonprofit clients compliant. Whether you’re an established professional seeking to expand your nonprofit client base or a newcomer looking to specialize in this rewarding field, nonprofit accounting CPE is essential for delivering exceptional service. The following nonprofit accounting courses are designed to equip you with the …
The Best CPE Courses for Property Management Accounting (2025)
As real estate markets continue to expand and institutional investors increasingly turn to professional property management services, the demand for skilled accounting professionals who understand the unique complexities of this field is only growing. Unlike traditional accounting practices, property management accounting requires specialized knowledge of fiduciary responsibilities, trust account management, complex revenue recognition scenarios, and intricate tax implications that can make or break a property investment’s profitability. Whether you’re an experienced practitioner looking to expand your service offerings or a newcomer looking to expand your services, investing in specialized property management accounting CPE is essential for building the technical foundation …
Failure to Pay Employment Taxes Gets Personal When Tax Court Rules Against Tax Professional (United States v. Tax and Bankruptcy Attorney, PLC, and Kenneth Keate., (US District Court for the District of Minnesota, NO. 0:22-CV-02928 (Nov. 27, 2024))
In a case that should serve as a cautionary tale for all tax practitioners advising business clients, United States v. Tax and Bankruptcy Attorney, PLC and Kenneth Keate demonstrates the severe personal consequences that can result from improper handling of employment taxes.
Gig Worker Tax Preparation: A Guide for Enrolled Agents
The gig economy continues to expand rapidly, with 64 million Americans now participating in on-demand work through digital platforms. As an Enrolled Agent, you are uniquely positioned to serve this growing demographic. Gig workers need specialized tax guidance that aligns with your expertise in taxation and representation. This guide will outline the challenges and actionable solutions for working with gig economy clients as an Enrolled Agent. Leveraging Your Representation Authority Gig workers face a significantly higher risk of IRS scrutiny due to information reporting gaps, income matching discrepancies, and Schedule C filing complexities. When they receive tax notices or audit …
Tax Prep for Gig Economy Clients: A Guide for CPAs
The gig economy continues to expand, with approximately 64 million Americans now participating in on-demand work, services, or goods provision. This section of the workforce represents an opportunity to expand your practices client base. As CPAs, preparing taxes for these clients presents unique challenges that differ from traditional W-2 employees. This guide outlines tax complications and the actionable steps that you can take to better prepare you for gig economy clients. Understanding Gig Economy Income The IRS defines gig economy income as taxable regardless of whether it’s from part-time, temporary, or side work; whether it’s reported on information returns; or …
Sixth Circuit Reverses Tax Court: IRA Distributions Taxable to Current Owner Even if IRS Took the Money (Lonnie W. Hubbard v. Comm., No. 24-1450, US Court of Appeals for the Sixth Circuit (March 19, 2025))
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated the government’s forfeiture of an IRA as a taxable distribution to the account’s former owner.
Noncustodial Parent Denied Dependency Despite Claiming One of Two Children for Years (Melissa Correll v. Comm., TCM 2025-31)
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even though he lived full-time with his father in Georgia, the Tax Court strictly applied the qualifying child rules under §152.
Government Secures $1.9 Million FBAR Penalty Judgment Against Estate (US v. Patricia Leeds, DC Idaho, No. 1:22-CV-00379 (Mar. 7, 2025))
In a recent decision, the court granted summary judgment to the government in a case seeking FBAR penalties against the Estate of Richard Leeds.
When a Responsible Person’s Failure to Pay is “Willful” (Kristopher Dreyer v. United States, 9th Cir., No. 24-906, March 28, 2025)
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit affirmed that his leadership role at a private school made him personally responsible for the organization’s unpaid trust fund taxes.
Gig Economy Clients: Tax Prep Challenges and Solutions for AFSP Preparers
The IRS defines the gig economy as “activity where people earn income providing on-demand work, services or goods, often through a digital platform.” In 2023 alone, 64 million people worked in the gig economy. As an Annual Filing Season Program (AFSP) participant, you’re bound to run into clients earning income through the gig economy. These clients can often have trouble with tracking their expenses, knowing how often to pay their taxes, and what their obligations are. Much like the gig economy, these clients are always in flux. We’ll be exploring the challenges that gig economy clients present and the solutions …
Safeguarding Independent Contractor Classifications: IRS Issues First Major Update to Section 530 Relief in 40 Years (Revenue Procedure 2025-10)
Revenue Procedure 2025-10 provides updated guidance on Section 530 relief—the first update since 1985.
Who Needs A PTIN?
The 2026 tax season isn’t here yet, but it’s never too late to start preparing, starting with your PTIN. A Preparer Tax Identification Number (PTIN) serves as the equivalent of a tax professional’s social security number. The IRS uses this to track returns prepared by each tax professional and to monitor their continuing education requirements. Your PTIN appears on tax returns you prepare, allowing the IRS to identify who worked on each submission. But exactly who needs this credential? We’re here to break it down for you. Tax Preparers Who Receive Compensation The IRS regulations are clear: anyone who prepares …