Complete your CPE when and where you want

Fall/Winter 2020

Convenient downloadable and text-based courses

Complete your CPE when and where you want.

©2020 CPETutor®

Our CPE courses are accepted in all 50 states!With all the new rules affecting CPE it’s hard to determine which self-study courses will qualify for your CPE. But at CPETutor we’re on your side and we make sure our courses comply with the latest NASBA/AICPA standards on CPE. That way you know any course you take from us will qualify for CPE with your state board.

Our courses are formal self-study courses providing ongoing evaluative feedback throughout the course, an open-book final exam and an evaluation form. In addition, our courses are considered interactive in those states that differentiate between non-interactive and interactive self-study. There is no advance preparation required on any of our courses.

Our courses are eligible for credit in all 50 states. CPETutor is registered with the NASBA National Registry of CPE Sponsors as a QAS Self Study sponsor.

Online GradingCPETutor continues to take the hassle out of CPE by offering online grading. Once you have completed your course, you can grade the exam online and print your certificate right away. If you have the time, you can mail or fax your exam and our graders will have your certificate on its way to you within two business days.

2 order online at www.cpetutor.com

Recommended CPE CreditIn accordance with the national CPE standards issued by NASBA/AICPA, our courses are based on one CPE credit for each 50 minutes of study time. Your state board is the final authority for the number of credit hours allowed as well as the classification of courses under their specific licensing requirements. Contact your State Board of Accountancy for information regarding your state’s requirements.

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Returns and ExchangesWe understand that, for a variety of reasons, you may want to return a course. CPETutor offers a very generous return policy in order that all our customers receive the best customer service possible. Courses returned within 30 days of purchase will be fully refunded (less shipping charges). Courses returned after 30 days but within one year of purchase may be exchanged for equivalent credit hours, at no additional cost (except shipping). Courses older than one year may be exchanged for equivalent credit hours for a $30 restocking fee and applicable shipping charges.

Please note: If the course has been completed and an exam submitted, no refunds will be given.

Have more questions?Visit www.cpetutor.com for more in-depth course information and CPE policies.

CPETutor, the name to trust in continuing education.

Our NASBA Registry QAS Self Study number is 108421.

Continuing Academics CPETutor is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

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CPETutor offers downloadable ethics courses developed to meet state requirements for the study of ethics, including appropriate course content and format. If your state requires ethics CPE, we can provide that CPE. Check our website, www.cpetutor.com, frequently for additional ethics courses!

State (# Hours) Course # Price

* Alaska (4 Hours) PDFAKE $65* Arizona (4 Hours) PDFAZE $651 Arkansas (4 Hours) PDFARE $652 California (4 Hours) PDFCAE $653 Colorado (4 Hours) PDFCOE $65* Connecticut (4 Hours) PDFCTE $65* Florida (4 Hours) PDFFLE $65 Hawaii (4 Hours) PDFHIE $65 Illinois (4 Hours) PDFILE $65 Indiana (4 Hours) PDFINE $65 Iowa (4 Hours) PDFIAE $65 Kansas (2 Hours) PDFKSE $35 Kentucky (2 Hours) PDFKYE $35 Maine (4 Hours) PDFMEE $65 Maryland (4 Hours) PDFMDE $65 Massachusetts (4 Hours) PDFMAE $65 Minnesota (8 Hours) PDFMNE $95* Mississippi (4 Hours) PDFMSE $65

State (# Hours) Course # Price

Missouri (2 Hours) PDFMOE $35 Montana (2 Hours) PDFMTE $35 Nebraska (4 Hours) PDFNEE $65 Nevada (4 Hours) PDFNVE $65 New Hampshire (4 Hours) PDFNHE $65 New Mexico (4 Hours) PDFNME $65* New York-Assur/Attest Concentration (4 Hours) PDFNYAE $65* New York-General Studies (4 Hours) PDFNYGE $65* New York-Tax Concentration (4 Hours) PDFNYTE $654 North Carolina (2 Hours) PDFNC2E $35* Ohio (3 Hours) PDFOHE $50 Oklahoma (4 Hours) PDFOKE $65 Pennsylvania (4 Hours) PDFPAE $65 Rhode Island (6 Hours) PDFRIE $90* Texas (4 Hours) PDFTEXE $65* Vermont (4 Hours) PDFVTE $65* Washington (4 Hours) PDFWA20E $65 West Virginia (4 Hours) PDFWVE $65

Please Note: These ethics courses may be taken in lieu of the state specific ethics course in the following states: Arkansas, California, Colorado, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, North Carolina, Oklahoma, Pennsylvania, Rhode Island, and West Virginia. These ethics courses will not satisfy ethics requirements in states which require state specific ethics courses (indicated with * above).

Ethics for CPAs: Accounting/Auditing Emphasis PDFEAE 4 $65Ethics for CPAs: Tax Emphasis PDFETE 4 $65The AICPA’s Code of Professional Conduct PDFAICE 2 $35

Course Course # Recommended Hours Price

General Regulatory Ethics Courses

* These states require completion of state specific ethics courses to fulfill their ethics requirements.1 This course does not include the state-required 1 hour of ASBPA content.2 This course does not meet the two-hour Board-approved Regulatory Review course requirement. 3 This course does not meet the two-hour CR&R requirement applicable to new licensees.4 This course is valid for renewal purposes for North Carolina CPAs only. This course is not the Accountancy Law course required by 21 NCAC 08F.0504 and does not qualify one to obtain an original or reciprocal certificate.

Ethics Courses

Course Prerequisites: NoneCourse Levels: Overview Field of Study: Regulatory EthicsCourse Formats: Downloadable PDFs

Taxation Intermediate Individual Taxation

Recommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFIIT $175 . . . . . . . IIT20 $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFIITX $60 . . . . . . IIT20X $60

This intermediate course is written for those practitioners with individual clients involved in more sophisticated taxable transactions. This course explains in a clear and concise manner the tax treatment of these sophisticated transactions. NASBA Field of Study: TaxesCourse Level: IntermediateCourse Prerequisite: Individual Taxation or equivalent experience and knowledge

Advanced Individual TaxationRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAIT $175 . . . . . AIT20 $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAITX $60 . . . . . AIT20X $60

This course explores items of income and deductions associated with more complex tax clients. Many of the topics discussed are routinely misunderstood tax topics, even among tax professionals.NASBA Field of Study: Taxes Course Level: Intermediate Course Prerequisite: Individual Taxation or equivalent experience and knowledge

Individual TaxationRecommended CPE Credit: 14 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFIT $125 . . . . . . IT14 $135Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFITX $45 . . . . . . IT14X $45

This introductory course examines the various rules and regulations governing the taxation of individuals. It is written for those practitioners in need of a refresher course which approaches the taxation of individuals in a logical and progressive manner. NASBA Field of Study: Taxes

1040 WorkshopRecommended CPE Credit: 30 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFTK3 $275 . . . . . TK3 $300Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFTK3X $80 . . . . . TK3X $80

This course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.NASBA Field of Study: Taxes


Fax the Express Grading Transmittal Sheet (included in your course) and your

exam answer sheet to our grading department at 1-800–843–5491 by 12:00 p.m. C.T. Your exam will be rushed through our grading system and you will receive pass/fail status the same day and a copy of your

certificate of completion will be faxed to you, all for only $25 per exam.

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Passthrough Business DeductionRecommended CPE Credit: 3 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFPTB $35 . . . . . . .PTB $35Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFPTBX $20 . . . . . PTBX $20

The Tax Cuts and Jobs Act of 2017 introduced the passthrough business deduction – referred to as the §199A deduction, or the deduction for qualified business income. Immediately, practitioners were called upon to answer their clients’ questions regarding this deduction. Unfortunately, those answers were not always easily determined – until now. This course provides a quick, but thorough summary of this deduction, and the multiple limitations associated with it, giving you the understanding you will need to properly advise your clients. NASBA Field of Study: Taxes

2020 Tax UpdateRecommended CPE Credit: 6 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFEU20 $70 . . . . . EU20 $75Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFEU20X $25 . . . . .EU20X $25

Updated and expanded to include the TCJA of 2017 provisions, this course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference.NASBA Field of Study: Taxes

Estate and Gift TaxationRecommended CPE Credit: 14 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDF706 $125 . . . . . . 706 $135Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDF706X $45 . . . . . 706X $45

The estate tax return in particular can be intimidating in its complexity, especially for those CPAs who infrequently need to practice in this area. This course was written for the practitioner who has little experience in the estate (Form 706) and/or gift (Form 709) taxation area. NASBA Field of Study: Taxes

Tax Cuts and Jobs Act of 2017Recommended CPE Credit: 4 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCTCJA $45 . . . . . . CTCJA $50Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . PDFCTCJAX $25 . . . . .CTCJAX $25

The Tax Cuts and Jobs Act (“TCJA”) impacts virtually every individual and business in a way not seen in over 30 years. This course is an overview of the act, providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. NASBA Field of Study: Taxes

TCJA of 2017 – IndividualsRecommended CPE Credit: 2 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFITCJA $25 . . . . . ITCJA $25Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFITCJAX $15 . . . . .ITCJAX $15

Certain to be a resource for tax professionals and staff alike, this course provides an overview of major changes enacted by the TCJA relevant to individuals. Topics covered include individual provisions, education, retirement, and estate tax provisions.NASBA Field of Study: Taxes

TCJA of 2017 – BusinessesRecommended CPE Credit: 2 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBTCJA $25 . . . . . BTCJA $25Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . .PDFBTCJAX $15 . . . BTCJAX $15

A great resource for tax professionals and staff alike, this course provides an overview of major changes enacted by the TCJA relevant to businesses. Topics covered include business provisions, insurance, and international provisions.NASBA Field of Study: Taxes


Course Prerequisites: None unless otherwise specifiedCourse Levels: Overview unless otherwise specified Course Formats: Text and downloadable PDFs

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Choice of EntityRecommended CPE Credit: 25 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCE2 $215Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCE2X $80

This course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the reader to properly select the right business entity for their tax and liability needs.NASBA Field of Study: Taxes

The Ins and Outs of LLC’s Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFTIOL $80 . . . . . . TIOL $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFTIOLX $30 . . . . . TIOLX $30

This course looks at the regulatory environment behind the formation and taxation of the LLC. The course discusses many of the tax and non-tax related issues that limited liability companies are affected by. NASBA Field of Study: Taxes

Limited Liability CompaniesRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFLL $80 . . . . . . . LL08 $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFLLX $30 . . . . . . LL08X $30

This course explains the fundamental issues associated with the taxation of the LLC/LLP. It also includes point-by-point comparison charts for an understanding of the tax-entity issues.NASBA Field of Study: Taxes

S CorporationsRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSC $110 . . . . . . SC12 $115Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSCX $45 . . . . . . SC12X $45

This course presents the unique provisions of S corporation taxation in a precise, user-friendly way. Topics include not only shareholder taxation issues but additional topics such as eligibility, termination issues, distribution issues and more. NASBA Field of Study: Taxes

Taxation


Income Taxation of Estates and TrustsRecommended CPE Credit: 14 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDF1041 $125 . . . . 104114 $135Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDF1041X $45 . . . . 104114X $45

This course teaches the basics of filing a Form 1041, U.S. Income Tax Return of Estates and Trusts. It emphasizes the determination of distributable net income, or DNI, the starting point for any computation of taxable income. Upon completion of this course the practitioner should be able to confidently prepare estate or trust income tax returns.NASBA Field of Study: Taxes

Estate PlanningRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFES $110 . . . . . . . ES $115Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFESX $45 . . . . . . . ESX $45

This course explains the common structures and tools used by today’s estate planners. Topics such as wills and probate, marital trust planning, lifetime gifting and postmortem planning are included in this course.NASBA Field of Study: Taxes

The Ins and Outs of S Corp’sRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFTIOS $80 . . . . . . TIOS $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFTIOSX $30 . . . . . TIOSX $30

This course examines the issues affecting S corporations and their shareholders. It includes discussions of estate and trust shareholders, AAA accounts, shareholder basis, income allocations and distributions, and corporation and shareholder taxation.NASBA Field of Study: Taxes


DepreciationRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFDP $110 . . . . . . .DP $115Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFDPX $45 . . . . . . .DPX $45

This course teaches the practitioner how to calculate the depreciation allowance for both regular and alternative minimum tax purposes and includes a discussion of the alternative depreciation system, the Section 179 allowance, and more. NASBA Field of Study: Taxes

Family Tax PlanningRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFP2 $200Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFFP2X $75

This course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns while permitting the practitioner to be a real tax hero.NASBA Field of Study: Taxes

Closely Held CorporationsRecommended CPE Credit: 14 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCH $125 . . . . . . .CH $135Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCHX $45 . . . . . . .CHX $45

Special tax problems are associated with closely held corporations, particularly in the areas of compensation and distributions. This course examines a number of tax planning considerations for a closely held corporation and should be considered mandatory reading for practitioners with closely held corporate clients. NASBA Field of Study: Taxes

Corporate Tax PlanningRecommended CPE Credit: 25 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCOR $215Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCORX $80

This course examines the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Distinctions between S and C corporations will be unraveled and guidelines for client direction given. NASBA Field of Study: Taxes

SpecialDiscount Offer*See order form for details

Real Estate TaxationRecommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFRES $140. . . . . RES16 $150Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFRESX $50 . . . . RES16X $50

Real estate has been a staple of many client portfolios for decades. This course offers practical guidance in understanding the tax consequences of transactions involving real estate.NASBA Field of Study: Taxes

Asset Protection — Tax and Financial AspectsRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFAST $200Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFASTX $75

This informative course covers traditional planning tools and their utilization to protect assets. Special topics include: protection against lawsuits, costs of long-term illness, divorce settlements, foreign asset protection trusts, statutory protections, homestead provisions, exempt assets, cancellation of indebtedness taxation and marital agreements.NASBA Field of Study: Taxes

Taxation


Estate Planning — Quick and EasyRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFEPQ $200Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFEPQX $75

This course emphasizes practical solutions that are cost effective in eliminating estate problems and death taxes. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator.NASBA Field of Study: Taxes

Getting Cash Out Of Your BusinessRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGYB2 $200Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGYB2X $75

This course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium sized businesses.NASBA Field of Study: Taxes



Buying and Selling a BusinessRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFBSB $175 . . . . . BSB $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFBSBX $60 . . . . . BSBX $60

The tax ramifications of buying or selling a business can be complex. This comprehensive course emphasizes the taxation ramifications of all aspects of the purchase or sale of a business entity. NASBA Field of Study: Taxes

Like Kind ExchangesRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFLKE $95Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFLKEX $40

This course includes a discussion on the structure and execution of like kind exchanges, including a discussion on qualifying and non-qualifying property, boot netting rules, balancing equities, and more. NASBA Field of Study: Taxes

Assets, Income and CashRecommended CPE Credit: 18 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAIC2 $165Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAIC2X $60

This course explores tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. NASBA Field of Study: Taxes

Business TaxationRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBT $200 . . . . . . .BT $225Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBTX $75 . . . . . . .BTX $75

The nation’s tax laws are intended to encourage people to start new businesses and are chock full of incentives and tax breaks, as well as sometimes onerous reporting requirements. The focus of this course is on tax devices and techniques available to the small-business owner. Emphasis will be given to operational deductions, fringe benefits, compensation, family income splitting, retirement plans, and estate planning.NASBA Field of Study: Taxes

Divorce and Separation TaxationRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFDST $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFDSTX $30

Unfortunately, most practitioners will find themselves in an advisory role for clients involved in separation or divorce proceedings. This course, which emphasizes the taxation aspects of divorce and separation, includes illustrations for noncommunity and community property states.NASBA Field of Study: Taxes



Recommended Downloadable TextCourse Title CPE Hours Field of Study PDF Course # Price Course # Price

2020 Tax Update 6 Taxes PDFEU20 $70 EU20 $75Assets, Income and Cash 3 Taxes PDFAIC1 $35 NOT AVAILABLEAsset Protection 2 Taxes PDFASP $25 ASP $25Auto Rules 2 Taxes PDFAR $25 AR $25Bankruptcy Tax Issues 2 Taxes PDFBTI $25 NOT AVAILABLEEstate Planning with Business Issues 2 Taxes PDFEPB $25 NOT AVAILABLESelected Business Expenses 2 Taxes PDFBE $25 NOT AVAILABLESelected Legal Issues with Tax Analysis 2 Taxes PDFLIT $25 NOT AVAILABLEBusiness Travel and Entertainment 2 Taxes PDFTE $25 TE $25Getting Cash Out of Your Business 3 Taxes PDFGYB1 $35 NOT AVAILABLEChoice of Entity 4 Taxes PDFCE1 $45 NOT AVAILABLEEmployee Compensation and Benefits 4 Taxes PDFECB $45 ECB $50Corporate Taxation – A Quick Overview 2 Taxes PDFCORQ $25 NOT AVAILABLEInterest and Debt 3 Taxes PDFINT $35 NOT AVAILABLEDivorce Transfers and Settlements 2 Taxes PDFDIV $25 NOT AVAILABLEEducation Tax Benefits 2 Taxes PDFTB $25 NOT AVAILABLEEntities and Title 2 Taxes PDFENT $25 NOT AVAILABLEEstate Tools and Trusts 2 Taxes PDFETT $25 ETT $25Family Tax Planning 2 Taxes PDFFP1 $25 NOT AVAILABLEFast-Track Retirement Planning 3 Specialized Knowledge PDFRP1 $35 RP1 $35Installment Sales 2 Taxes PDFISL $25 NOT AVAILABLEInterest and Debt – Selected Issues 2 Taxes PDFIDI $25 NOT AVAILABLEEstate Planning – A Quick Overview 2 Taxes PDFEQO $25 NOT AVAILABLEMaking the Best of Bad Situations 2 Taxes PDFMB1 $25 NOT AVAILABLEBasic Marital Tax Matters 2 Taxes PDFMTM $25 NOT AVAILABLEPartnership Taxation – A Quick Overview 2 Taxes PDFPSO $25 NOT AVAILABLEPassive Loss and At-Risk Rules 3 Taxes PDFPAL1 $35 NOT AVAILABLEPassthrough Business Deduction 3 Taxes PDFPTB $35 PTB $35Property Dispositions 2 Taxes PDFPRDS $25 NOT AVAILABLES Corporations – A Quick Overview 3 Taxes PDFSCQ3 $35 NOT AVAILABLETax, Bankruptcy and Financial Problems 3 Taxes PDFTBF1 $35 NOT AVAILABLEMedical, Charitable, and Casualty 3 Taxes PDFCC $35 NOT AVAILABLE

Looking for those last few hours? These short courses provide 2, 3, and 4 hours of the latest topics, just in time! Take advantage of these CPETutor short courses today.

Short Courses


Personal Financial PlanningRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFIN $175 . . . . . .FIN20 $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFFINX $60 . . . . . FIN20X $60

This course was written for the practitioner wanting to enter the field of personal financial planning. The course is structured in such a way so as to individually categorize and discuss the various components traditionally considered in the financial planning process, including budgeting, insurance, investing, taxes, retirement planning and estate planning. NASBA Field of Study: Specialized Knowledge

Education PlanningRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFEPLAN $95Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFEPLANX $40

Many individuals are becoming increasingly concerned about financing their children’s education. This is because education expenses consume a larger and larger portion of families´ incomes, offering today’s CPA an opportunity to guide his or her clients through the maze of education planning opportunities. This course explores the many investing, saving, and planning options that have become available in recent years.NASBA Field of Study: Specialized Knowledge

Achieving Financial Success Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAFS $80 . . . . . . .AFS $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFAFSX $30 . . . . . AFSX $30

In today’s competitive marketplace, practitioners with a background in broad topics affecting their client’s financial future are at an advantage over those who focus only on the more traditional topics of accounting, auditing, and taxation. This course discusses a myriad of topics important to potential clients, including investing wisely, insurance needs, planning for the expense of college, preventing identity theft, looking towards retirement, long-term care considerations, and planning one’s estate. NASBA Field of Study: Specialized Knowledge

Planning & Consulting Advising Aging Clients

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAAC $80 . . . . . . .AAC $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAACX $30 . . . . . AACX $30

Over the next few decades, as the “Boomer” generation begins to retire, there will be a growing opportunity for CPAs to provide professional services to an aging population. This course will inform the practitioner of topics of potential interest to an older client, including lifetime gifting strategies, planning for medical expenses, reverse mortgages, wills and probate and trusts, and how to help protect oneself against elderly financial crimes. NASBA Field of Study: Specialized Knowledge

Financial Markets: A Comprenhensive OverviewRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFMO $175Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFMOX $60

Many financial markets have been in existence for hundreds of years; however the modern era has brought along many new innovations such as securitization and the derivatives market. This course discusses the financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This course also reviews the various types of financial risk that impact these markets. NASBA Field of Study: Finance





Successful Retirement Strategies Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSRS $80 . . . . . . . SRS $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFSRSX $30 . . . . . SRSX $30

The landscape for retirement planning has undergone great changes in the last few decades. The old rules of company pensions, social security and savings no longer apply. This course discusses traditional topics such as the rules of retirement vehicles e.g. IRAs and 401(k)s. It also discusses other retirement topics including investing wisely, insurance planning, disability planning and more. NASBA Field of Study: Specialized Knowledge

Advanced Retirement PlanningRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFARET $80 . . . . . ARET $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFARETX $30 . . . . .ARETX $30

This course expands upon the topics introduced in the introductory course on retirement planning. It contains a discussion of relatively recent topics of interest such as reverse mortgages and long term care considerations. This course also attempts to expand the practitioner’s base of knowledge by including discussions on other, nonfinancial aspects of retirement planning. NASBA Field of Study: Specialized KnowledgeCourse Level: IntermediateCourse Prerequisite: Retirement Planning or equivalent experience and knowledge

Planning & Consulting Retirement Planning

Recommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFRET $110 . . . . . .RET12 $115Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFRETX $45 . . . . . .RET12X $45

A study of retirement planning will mean different things to different people. This course primarily examines the measurement of cash flow needs in retirement, the quantification of those needs, and the sources of funding those needs. It discusses the traditional sources of retirement income, e.g. qualified and nonqualified plans, IRAs, social security benefits, and other types of retirement investments. NASBA Field of Study: Specialized Knowledge

Modern Budgeting for Planning and ControlRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFMPP $95Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMPPX $40

A budget is the formal expression of plans, goals, and objectives of management that covers all aspects of operations for a designated time period. This course discusses the importance of evaluating alternative actions before decisions are actually implemented. The use of budgets such as rolling budgets at various managerial levels within a business is illustrated.NASBA Field of Study: Finance

Business PlanningRecommended CPE Credit: 15 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBP $125Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBPX $50

A CPA in practice will likely have numerous small business clients. At some point, it is possible that the practitioner with small business owner clients will be requested to help the small business owner formulate a business plan. This course teaches the participant how to successfully develop a written business plan and includes a comprehensive discussion of the process of developing the plan from the original research to the actual content and presentation.NASBA Field of Study: Specialized Knowledge

New!

Fax the Express Grading Transmittal Sheet (included in your course) and your

exam answer sheet to our grading department at 1-800–843–5491 by 12:00 p.m. C.T. Your exam will be rushed through our grading system and you will receive pass/fail status the same day and a copy of your

certificate of completion will be faxed to you, all for only $25 per exam.

Need your exam resultsin a hurry?


Investing for SuccessRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFIS $80 . . . . . . . . . IS $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFISX $30 . . . . . . . . ISX $30

Since the early 2000s, we have been learning just how complex the investment world can be. Through publicized criminal prosecutions we now know that the individual investor is not necessarily the top concern of investment establishments, even at the larger and reputable firms. This course discusses how to be an informed investor. Topics include general investing considerations, the various investment markets, diversification and asset allocation principles, fund investing, annuities, stock options and more. NASBA Field of Study: Specialized Knowledge

Fast-Track Retirement PlanningRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFRP2 $200Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFRP2X $75

We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. In this course, retirement income needs are calculated; net after tax Social Security benefits are determined; and distribution options from IRAs and retirement plans are explored. NASBA Field of Study: Specialized Knowledge

Matching Investments to Tax Saving TechniquesRecommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFMIT $140Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFMITX $50

All tax professionals need to know the tax-economics of investing for themselves and their clients. In this course, the basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce, and eliminate tax is examined. Finally, investments and entities are matched to produce the best after-tax return for practitioners or their clients.NASBA Field of Study: Specialized Knowledge

Working with the IRSRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFIRS $95 . . . . . . . IRS10 $100Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFIRSX $40 . . . . . . IRS10X $40

There are few things in life that intimidate the lay person more than having to deal directly with the IRS. Some individuals will have a CPA prepare their return for this reason alone, thereby using the practitioner as a shield against possible direct dealings with the IRS. This course examines the CPA’s rights and responsibilities that apply when dealing with the IRS. The course discusses filing requirements, various IRS audits and examinations, criminal investigations, appeals and collections, and judicial issues. NASBA Field of Study: Specialized Knowledge



Compilations and ReviewsRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCOM $80 . . . . . COM08 $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCOMX $30 . . . . COM08X $30

Write up work and reviews represent the staple of professional services offered by many practicing CPAs. The issuance of SSARS 21 (as amended by SSARS 23) brings a new framework to these engagements, including the new preparation engagement. This course was written for the practitioner beginning to develop his or her practice in this area and includes many examples and illustrative reports that can be used as templates for their own reports.NASBA Field of Study: Auditing

The Ins and Outs of SSARS 21–24Recommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFSSRS $95. . . . . . SSRS $100Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSSRSX $40 . . . . . SSRSX $40

The highly-anticipated issuance of SSARS 21 (as amended by SSARS 23 and 24) impacts all practitioners who plan and perform the preparation, compilation, or review of financial statements. This course provides a detailed analysis of this ground-breaking guidance, including discussions of changes to each of the existing engagements subject to the SSARS. The course also discusses SSARS 22, Compilation of Pro Forma Financial Information. A great reference for the practitioner wanting to get an overview of the world of SSARS! NASBA Field of Study: Auditing

Financial Statement DisclosuresRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFS $110 . . . . . . FS12 $115Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFSX $45 . . . . . . FS12X $45

The statements and accounting standards updates of the Financial Accounting Standards Board include required disclosures so as to assist the users of the financial statements in their interpretation of the financial statements. The goal of required disclosures is financial statement transparency. This course discusses required and generally accepted disclosures as they pertain to balance sheets, income statements, and cash flow statements. NASBA Field of Study: Accounting

Complete Guide to Compilations and ReviewsRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFGCMR $175 . . . GCMR $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . .PDFGCMRX $60 . . . GCMRX $60

A detailed guide of real-life issues relating to preparation, compilation, and review engagements, including discussions of SSARS 21 (as amended by SSARS 23) and the rules that apply to the three types of engagements it authorizes. The course also includes; a discussion of fraud in compilation and review engagements, personal financial statements, tax-basis financial statements, peer review issues, and more.NASBA Field of Study: Auditing

Accounting for Income TaxesRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFITXS $95 . . . . . .ITX10 $100Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFITXSX $40 . . . . ITX10X $40

There are few areas of accounting that have been more troublesome than accounting for the effects of income taxes. Virtually all CPAs have struggled at some time during their education or professional career with some aspect of this subject. The professional literature addressing the area has been and continues to be complex. This course explains the provisions of FASB ASC 740 (SFAS No. 109) in a clear and concise manner. Included in the text are numerous illustrative examples designed to ensure the reader’s understanding of the material.NASBA Field of Study: Accounting

Accounting and Auditing ReviewRecommended CPE Credit: 24 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFACCR $200 . . . . .ACCR $225Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFACCRX $75 . . . . .ACCRX $75

This course provides the busy professional a review of a variety of issues related to accounting, auditing, and compilation and review engagements. These reviews include the latest statements and standards updates of the FinancialAccounting Standards Board, pending issues, priorities of the FASB, the latest statements issued by the Auditing Standards Board, changes in compilation and review standards, selected auditing developments and more.NASBA Field of Study: Accounting/Auditing 12 hours of Accounting and 12 hours of Auditing

2020 FASB Review for IndustryRecommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFRI20 $140 . . . . .FRI20 $150Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFRI20X $50 . . . . .FRI20X $50

Staying on top of the latest Financial Accounting Standards Board professional standards can be a challenge for those working in industry. This course discusses the most recent FASB statements and accounting standards updates as they relate to industry. Topics include recent standards and codification updates, their background and developmental history, all imperative for understanding the context of these accounting standards updates, priorities of the FASB and more.NASBA Field of Study: Accounting

Accounting and Auditing

Updated

New!

Updated


Cash Flow and Financial Statement AnalysisRecommended CPE Credit: 20 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCAS $175 . . . . . CAS $185Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFCASX $60 . . . . . CASX $60

For a variety of reasons, the preparation of the cash flow statement can be an unpopular task in the profession. It involves heavy number crunching and can be difficult to reconcile. Never the less, such statements are an integral part of the financial statements and are subject to demanding professional standards. This course discusses the construction and interpretation of cash flow statements. It also teaches the participant how to analyze and interpret today’s financial statements. NASBA Field of Study: Accounting

Not-For-Profit AccountingRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFNPA $80 . . . . . . .NPA $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFNPAX $30 . . . . . NPAX $30

Not-for-profit organizations possess certain characteristics that distinguish them from business enterprises, including operating purposes other than to provide goods or services at a profit. As such, accounting for not-for-profit organizations is unique. This course discusses the various specialized rules as dictated by the relevant statements and accounting standards updates of the FASB and includes explanatory examples to ensure the participant’s understanding of not-for-profit accounting.NASBA Field of Study: Accounting

Auditing Procedures and StandardsRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFAPS $110Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFAPSX $45

While many other areas of accounting are based on rules and principles, auditing stresses procedures. There is more testing and less report-creating. This course discusses the professional standards for the examination of financial statements through the gathering of sufficient appropriate evidence and the subsequent expression of an opinion on the fairness of the presentation of the financial statements in conformity with U.S. generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS).NASBA Field of Study: Auditing

Auditing Developments: Current UpdatesRecommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFADPL $140 . . . . .ADPL $150Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFADPLX $50 . . . . .ADPLX $50

This course provides a review of a variety of issues related to audits of financial statements. These issues include the affects of the Sarbanes-Oxley Act on the audit, as well as the latest risk assessment standards. This course also discusses selected issues addressed in the AICPA’s Audit Risk Alert and various considerations leading to a more efficient performance of the audit engagement.NASBA Field of Study: Auditing

Fraud Overview for Accountants and Auditors* Recommended CPE Credit: 4 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFOF $45 . . . . . . . FOF $50Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFFOFX $25 . . . . . FOFX $25

Accountants and auditors are increasingly put under the microscope when it comes to fraud detection. It is necessary that they be aware of the various types of fraud clients and employees may be committing. This course highlights the various issues related to fraud and informs the participant of the most important topics to consider when looking for fraud. A must- read for participants wanting to increase their understanding of fraud in the accounting environment. NASBA Field of Study: Auditing

Business Combinations and Consolidated Financial ReportingRecommended CPE Credit: 4 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBCB $45 . . . . . . .BCB $50Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFBCBX $25 . . . . . BCBX $25

This course emphasizes both the theory and practice relating to the accounting for business combinations under the acquisition method of accounting. Preexisting accounting methods (e.g., pooling of interest and purchase methods) are contrasted with the acquisition method. It also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affecting a combination, and other related issues.NASBA Field of Study: Accounting

Fair Value AccountingRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFFAC8 $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFAC8X $30

Since its issuance, FASB ASC 820, Fair Value Measurements has become one of the most controversial accounting standards ever released. This course presents a conceptual review of fair value accounting and its significance in today’s business environment. NASBA Field of Study: Accounting/Auditing 7 hours of Accounting and 1 hour of Auditing

*Qualifies for California fraud requirements.

SpecialDiscount Offer*See order form for details


Accounting for Investments

Recommended CPE Credit: 3 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFAVM3 $35 . . . . . AVM3 $35Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . .PDFAVM3X $20. . . . AVM3X $20Companies invest in the debt and equity securities of other businesses for a variety of reasons. The most common reason is to earn a return on idle cash. Other reasons for investing in other companies include establishing a business relationship through ownership, diversifying seasonal or industry risk, and gaining access to a company’s research or technology. This course addresses the accounting for debt and equity investments and disclosure requirements. NASBA Field of Study: Accounting

Foundations in Fraud Examination*

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFOU $80 . . . . . . .FOU $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFOUX $30 . . . . . FOUX $30This course discusses the basics of auditing financial statements with professional skepticism. It is written for practitioners interested in beginning their study of fraud examination, and to introduce the important elements of fraud examination as a foundation for dealing with fraud. It will provide a discussion of such fundamentals as the legal foundations of fraud, criminology related to fraud, employee fraud, and financial statement fraud. NASBA Field of Study: Auditing

Fraud Awareness Auditing*

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFFAW $80 . . . . . . FAW $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFFAWX $30 . . . . . FAWX $30Auditing for fraud can be very challenging and exciting. However, it should only be pursued by those who have proper training and experience. Thus, fraud awareness for independent auditors and internal auditors is the focus of this course. It will heighten the participant’s familiarity with the nature, signs, prevention, detection, and reaction to fraud so that the participant can perform financial statement audits with awareness of fraud possibilities.NASBA Field of Study: Auditing

Governmental Accounting and Reporting

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGAR8 $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGAR8X $30Governmental entities have operating objectives different from those of commercial entities; therefore, governmental accounting is different from accounting for commercial enterprises. Governmental accounting differs from corporate financial accounting primarily because governments lack a profit motive and must focus on accountability to the public. This course provides an overview of the professional standards applicable to accounting for state and local governmental entities under the GASB.NASBA Field of Study: Accounting – Governmental

*Qualifies for California fraud requirements.

Accounting and Auditing GAAP FAQ’s

Recommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGPFQ $140 . . . . .GPFQ $150Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFGPFQX $50 . . . . .GPFQX $50Written by a seasoned practitioner familiar with the practical issues facing today’s accountants, this course presents an overview of unusual reporting and disclosure issues that develop in your practice. Presented in a question and answer format, topics such as how to disclose life insurance, leases, catastrophes, and investments are discussed. In addition, questions dealing with disclosure and presentation issues related to tax-based financial statements are reviewed.NASBA Field of Study: Accounting

Accounting Update: Current Developments

Recommended CPE Credit: 16 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFACUD $140 . . . . ACUD $150Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFACUDX $50 . . . . ACUDX $50This course will inform the reader of the recent authoritative changes affecting accounting and financial reporting. Topics include a review of selected professional developments, with background and history information imperative for understanding the context of these recent developments on the accounting front, the convergence of GAAP with international accounting standards, priorities of the FASB, including financial performance reporting, pending changes, and more.NASBA Field of Study: Accounting

Accounting for Leases: The New Standard

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFALS $80 . . . . . . .ALS $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFALSX $30 . . . . . ALSX $30This course presents a review of the changes made to lease accounting byASU 2016-02, Leases, and explains the principles that affect the reporting of leases on the financial statements. Topics covered include a review of the new rules for lessees and lessors, types of leases, how to account for different types of leases, and more.NASBA Field of Study: Accounting

Revenue Recognition – New Guidelines

Recommended CPE Credit: 5 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFREV $55 . . . . . . .REV $60Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFREVX $25 . . . . . REVX $25In 2014, the FASB and the IASB jointly issued the Accounting Standard Update (ASU) No. 2014-09. The new revenue recognition standard was issued to replace virtually all revenue recognition guidance found in U.S. GAAP and IFRS, including the existing guidance found in Topic 605, Revenue Recognition. This course reviews the new provisions of this standard.NASBA Field of Study: Accounting

New!


Modern Supervision: A Path to Success

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSUP $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFSUPX $30Supervisory skills do not necessarily come naturally! This course is designed to help the frontline supervisor develop his or her supervisory skills, including communication skills, listening skills, delegation skills, and more. Written in a practical manner which acknowledges the realities of today’s workplace, this course is a must for today’s modern supervisor.NASBA Field of Study: Business Management and Organization

Organizing and Managing a Small Business

Recommended CPE Credit: 6 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFSB $70 . . . . . . . SB $75Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSBX $25 . . . . . . .SBX $25This course was written exclusively for today’s small business manager. It discusses the relevant considerations in managing a small business, from original purchase price considerations to fine-tuning the operations of an ongoing small business.NASBA Field of Study: Business Management and Organization

Time Value of Money and Its Application

Recommended CPE Credit: 2 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFVMA $25Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFVMAX $15A dollar now is worth more than a dollar to be received later. This statement sums up an important principle: money has a time value. Money has value because with it one can acquire assets and services and discharge obligations. The holding, borrowing or lending of money can result in costs or earnings. And the longer the time period involved, the greater the costs or the earnings. This course will teach accountants a working knowledge of compound interest, annuities, and present value concepts and their application to numerous types of business events and transactions which require proper valuation and presentation.NASBA Field of Study: Management Services

Managing and Improving Cash Flow

Recommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMCF $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMCFX $30This course provides an in–depth discussion of the efficient management of cash. Cash management techniques discussed include monitoring daily cash positions, timing receipts and payments, analyzing the adequacy of cash balances, budgeting, forecasting cash needs, measuring the ability to pay bills and debts, banker relations, and more.NASBA Field of Study: Management Services

Legal Environments of Business

Recommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFLEG $95 . . . . . . LEG $100Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFLEGX $40 . . . . . LEGX $40This course provides an overview of the law as it affects various business practices today. The legal issues affecting contracts, agencies, partnerships, corporations, property, sales of goods, negotiable instruments and more are discussed in the course.NASBA Field of Study: Business Law

Understanding and Managing Organizational Behavior

Recommended CPE Credit: 14 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFUOB $125Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFUOBX $45What is an organization? An organization is defined as a collection of people who work together to achieve a wide variety of goals. Organizational behavior is defined as the actions and attitudes of people in organizations. The field of organizational behavior covers the body of knowledge derived from these actions and attitudes. This course will help managers understand the complexity within organizations, identify problems, determine the best ways to correct them, and establish whether the changes would make a significant positive difference within the organization.NASBA Field of Study: Business Management and Organization

Management



Financial Essentials for Not-For-Profit ManagersRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFENP $110Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFENPX $45

Managers in the not-for-profit sector, confronted with dwindling resources and greater demand, must learn to streamline their organization’s operations for efficiency and cost controls. This course discusses management tools available to accomplish these efficiencies.NASBA Field of Study: Management Services

Managing the Marketing ProcessRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFMMP $80Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMMPX $30

This course teaches the key components of marketing strategy and tactics including: identification, analysis and selection of target markets; development of product/service lines; pricing; distribution systems; advertising and promotions; service and international marketing.NASBA Field of Study: Communications and Marketing

Strategic Management: Concepts and ToolsRecommended CPE Credit: 10 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMCT $95Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMCTX $40

Strategic vision and action are necessary to enhance a company’s competitive superiority, achieve superior performance, and improve its value. This course is designed to illustrate development, implementation, and reformulation of business strategy. Different types of business strategies and techniques for analyzing strategies are also discussed.NASBA Field of Study: Management Services

Social Media MarketingRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSMT $80 . . . . . . .SMT $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFSMTX $30 . . . . . SMTX $30

This course provides an overview of social media and its impact on the marketing process. It includes descriptions of the various forms of social media, profiles of the most popular social media websites and discussions on using social media to market your business. NASBA Field of Study: Communications and Marketing

Management HandbookRecommended CPE Credit: 8 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFMHK $80. . . . . . MHK $85Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . PDFMHKX $30 . . . . .MHKX $30

This course teaches you the art and science of managing, accomplishing organizational goals, and improving the way organizations are managed. Managers of today need to be equipped with all the tools and concepts necessary to perform managerial activities in order to be globally competitive. Topics include functions of managers, strategies, planning, decision making, organization, leadership, motivation, control, total quality management (TQM), the role of technology, international business, and analysis of problems central to management.NASBA Field of Study: Business Management and Organization

Real Estate FinancingRecommended CPE Credit: 6 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PDFRE $70 . . . . . . . RE $75Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFREX $25 . . . . . . .REX $25

This course explores the fundamentals of investing in and the financing of real estate. Included in the course is a discussion of the advantages and disadvantages of home ownership.NASBA Field of Study: Specialized Knowledge

Cost Management: Accounting and ControlRecommended CPE Credit: 12 HoursCourse# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCMA $110Add’l Exams Only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFCMAX $45

Today’s cost accountants and managerial accountants have the responsibility for accurately measuring operational and product costs. They are the ones that ensure that the cost accounting systems produce accurate cost data. This course discusses the practical application of managerial and cost accounting concepts, tools, and methodology.NASBA Field of Study: Management Services

Management

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