Your First Course Free

20051A

GAAP Fundamentals and Balance Sheet Essentials

Get a solid foundation in GAAP with this opening section of the comprehensive guide. Focused on the balance sheet, this course walks through core questions and answers that help clarify how assets, liabilities, and equity...

20052A

Accounting for Asset Impairments Under GAAP

Asset impairment can be one of the trickier areas of GAAP to navigate, with different rules applying depending on the type of asset involved. This section breaks down the authoritative guidance behind impairment testing and...

20053A

Revenue and Expense Recognition Under GAAP

Revenue and expense recognition are at the heart of GAAP financial reporting, and getting them right matters for everything from audits to lending decisions. This course covers the principles and rules governing when and how...

20054A

GAAP Reporting Concepts: Continuing Applications

Building on earlier sections of the comprehensive GAAP guide, this course continues exploring key reporting concepts and their real-world applications. Designed for accounting and tax professionals who want a thorough understanding of GAAP, it reinforces...

20055A

Applied GAAP: Intermediate Reporting Guidance

Continuing through the comprehensive GAAP guide, this section digs deeper into financial reporting standards that intermediate and advanced practitioners encounter in practice. Whether you're working through complex transactions or reviewing financial statements for compliance, this...

20056A

Business Interruption Insurance and Subsequent Events

Two topics that often catch practitioners off guard are covered here: the proper allocation of business interruption insurance proceeds and the rules around subsequent events. This course addresses how GAAP handles these issues for both...

20057A

Tax-Basis Financial Reporting Q&A Guide

Shifting from GAAP to the tax basis of accounting, this course opens the second major section of the comprehensive guide with a Q&A format designed to address the most common questions practitioners face. Tax-basis financial...

20451A

SSARS Standards Overview and General Principles

Get up to speed on SSARS Nos. 21–27 and the foundational standards that govern compilation and review engagements. This course walks through AR-C Section 60's general principles and AR-C Section 70's requirements for preparing financial...

20452A

Compilation and Review Engagement Requirements

Focused on the core standards for two of the most common engagements in public accounting, this course covers AR-C Section 80 on compilation engagements—including a side-by-side comparison of old and new reporting requirements—and AR-C Section...

20453A

Quality Management, Consulting, and International Reporting

Covering three important but often overlooked areas, this course examines SSARS No. 26's quality management requirements for SSARS engagements, including a breakdown of what the new QM standards actually require in practice. It also addresses...

20454A

Practice Issues: Reporting, Fraud, and Going Concern

Transitioning from standards to real-world application, this course digs into practical issues that arise during compilation and review engagements. Topics include key observations practitioners need to keep in mind and the specific requirements around considering...

20455A

Navigating Practical Engagement Challenges

Building on earlier practice issues content, this course continues exploring the real-world complexities that CPAs encounter during compilation and review engagements. Through continued observations and applied examples, practitioners gain deeper insight into how to handle...

20456A

Detailed Guidance on Engagement Documentation Notes

A focused look at the finer points of documentation in compilation and review engagements, this course continues examination of note-related considerations that arise in practice. Though concise, the content addresses details that can have a...

20457A

Advanced Practice Issues in Compilation Engagements

Rounding out the practice issues series, this course covers Part 2 of common challenges encountered in compilation and review work. Through observations and scenario-based discussion, practitioners explore situations that require careful judgment and a strong...

20458A

Financial Statement and Trial Balance Comparisons

Understanding the differences between financial statement and trial balance presentations is essential for practitioners performing compilation and review engagements. This course walks through a detailed comparison of the two, highlighting key distinctions that affect how...

20459A

Ethics and Independence in SSARS Engagements

Ethics and independence aren't just abstract concepts—they have specific, practical implications for accountants performing compilation and review services. This course examines the ethics and independence rules that apply to SSARS engagements, with particular attention to...

20601A

Real Estate Accounting: Fundamentals, Organizations, and Revenue

New to real estate accounting? Start here. This course introduces the foundational concepts of real estate, explores the various organizational structures used in the industry, and covers how to properly account for revenues generated by...

20602A

Real Estate Accounting: Expenses, Budgeting, and Valuation

Dig into the operational side of real estate accounting with coverage of expense recognition, reconciliation, and cost recoveries. You'll also explore lease incentives, tenant improvements, and the budgeting process for operating properties. The course rounds...

20603A

Real Estate Accounting: Financing, Development, and Audit Essentials

From financing structures to acquisition costs, this course tackles the more complex accounting challenges in real estate. You'll work through GAAP-based project development cost accounting, revenue recognition for real estate development, and the unique accounting...

20901A

Introduction to Tax-Basis Financial Statements

Get oriented with the structure and scope of tax-basis financial statements in this introductory course. You'll review the course layout, learning assignments, and key objectives that guide the full curriculum. Ideal for CPAs and tax...

21001B

Accounting Latest Developments: Part 1

Keep your knowledge sharp with a broad look at what's new on the accounting front. This opening section surveys the latest developments shaping the profession, from active research projects to recent EITF activity. It's designed...

21002B

Accounting Latest Developments: Part 2

Continuing the survey of current accounting developments, this section picks up the conversation and digs deeper into the issues introduced earlier. For professionals who need thorough, up-to-date awareness of what's shifting in the accounting landscape,...

21003B

Accounting Latest Developments: Part 3

Rounding out the opening section on current accounting developments, these two chapters complete the picture before the course moves into more focused subject areas. If you need comprehensive coverage of where the profession stands today...

21004B

GAAP Income Tax Issues: Latest Updates

GAAP income tax accounting continues to evolve, and this section brings you current on the issues that matter most for 2025 and 2026. Coverage includes the tax year interest deduction limitation formula and other significant...

21005B

Other Accounting and Financial Reporting Issues

Not every important development fits neatly into a single category, and this section addresses exactly that — the broader range of accounting and financial reporting issues practitioners are navigating right now. Covering topics that sit...

21006B

Accounting Standards Updates: What's New

Spanning four chapters, this section delivers comprehensive coverage of the latest Accounting Standards Updates from FASB. You'll learn what's changed, when new guidance takes effect, and what the practical implications are for financial statement preparation...

21151A

The Government and Not-for-Profit Environment

Get grounded in the unique world of government and not-for-profit accounting. This chapter-level course explores how public sector entities differ from their commercial counterparts, covering the regulatory environment, reporting objectives, and the stakeholders who rely...

21152A

Fund Accounting Fundamentals for Government Entities

Fund accounting is the backbone of governmental financial reporting, and this course breaks it down clearly. You'll explore how governments use separate funds to track resources with specific purposes, the different fund types used in...

21153A

Government Budgeting, Control, and GAAP Challenges

Budgeting in government is more than a planning exercise—it carries legal authority and real accountability. This course digs into the principles of governmental budgeting and internal control, while also examining real-world budget gimmicks states use...

21154A

Revenue Recognition in Governmental Funds

Revenue recognition in government follows rules that look very different from commercial accounting, and getting them right matters. This course walks through how governmental funds recognize revenues under GASB standards, from taxes and intergovernmental grants...

21155A

Recognizing Expenditures and Expenses in Government Accounting

Understanding when and how governments recognize expenditures and expenses is critical for accurate financial reporting and compliance. This course covers the GASB standards that govern expenditure recognition across governmental funds, including topics like claims, judgments,...

21156A

Capital Projects, Debt Service, and Bond Refunding in Government Accounting

Governments regularly finance infrastructure through bonds and special assessments—and accounting for those activities requires careful attention. This course covers the accounting treatment for capital projects and debt service funds, explores the use and potential abuse...

21157A

Capital Assets, Investments, and Derivative Instruments in Government Accounting

Accounting for capital assets and investments in government involves unique valuation, depreciation, and disclosure considerations. This course covers GASB standards for capital asset reporting, marketable securities, and investment management, including how avoiding financial statement volatility...

21158A

Long-Term Obligations and Government Debt Reporting

From bonds and leases to conduit debt and lottery prizes, governments carry a wide range of long-term obligations that require careful accounting treatment. This course covers GASB and FASB standards for reporting long-term liabilities, the...

21159A

Business-Type Activities and Enterprise Fund in Government Accounting

Not everything a government does fits the governmental fund model—enterprise activities like utilities, transit systems, and public universities follow business-type accounting. This course explores how governments account for these activities using proprietary funds and GASB...

21251A

Introduction to ASC 606 Revenue Recognition

Get up to speed on the foundational elements of ASC 606, the revenue recognition standard that reshaped how companies report revenue. This course covers the standard's background, scope, and key definitions, then walks through the...

21252A

Applying the Five-Step ASC 606 Revenue Model

Ready to put the five-step revenue model into practice? This course takes a closer look at how each step of the ASC 606 framework works in real-world application. Designed for accounting and tax professionals who...

21253A

Selected Issues in ASC 606 Implementation

Even after mastering the five-step model, applying ASC 606 consistently can get complicated. This course examines selected issues that commonly arise when working through the revenue recognition steps, helping professionals identify problem areas and avoid...

21254A

Contract Costs, Disclosures, and Tax Considerations in ASC 606

Wrapping up the ASC 606 series, this course covers contract costs, presentation rules, and the disclosure requirements that come with the standard. It also addresses transition guidance and effective dates, so you understand how organizations...

21401A

Foundations of Not-for-Profit Accounting

Not-for-profit organizations operate under a unique set of rules that differ significantly from for-profit accounting. This chapter-based course introduces the core FASB standards governing nonprofit financial reporting, giving CPAs and tax professionals a solid grounding...

21402A

Accounting for Colleges, Universities, and Healthcare Providers

Higher education institutions and healthcare providers each come with their own accounting complexities and regulatory expectations. This course covers industry-specific guidance from GASB for colleges and universities, explores how enterprise structures can be misused, and...

21601A

New Credit Loss Allowance Rules Overview

Get up to speed on the latest credit loss standards, including ASU 2016-13 and the recently issued ASU 2025-05 and ASU 2025-08. This introductory course walks through the background of financial instrument projects, the expected...

21701A

Cash Flow Fundamentals for Business Professionals

Understanding how cash actually moves through a business is the foundation of sound financial analysis. This course introduces the core concepts behind business cash flow and explains how to interpret cash flow statements accurately. Whether...

21702A

Business Life Cycles and Cash Flow Restatement

Every business moves through distinct life cycle stages—start-up, growth, maturity, and decline—and each stage produces a unique cash flow profile. This course explores how those stages shape a company's financial position and walks you through...

21703A

Restating and Analyzing US GAAP Cash Flows

US GAAP cash flow statements don't always present information in the most analytically useful way. This course covers how to restate GAAP-formatted cash flows into a more meaningful structure and then applies that framework to...

21704A

Cash Flow Analysis Across Growth and Start-Up Businesses

Growth and start-up businesses present unique cash flow challenges that mature-business frameworks often miss. This course digs into the analytical techniques best suited for high-growth companies and early-stage ventures, including further analysis issues that arise...

21705A

Advanced Cash Flow Analysis and Performance Applications

Declining businesses, poor cash flow situations, and the tension between cash and profit are all covered in this practical course. You'll explore how to analyze cash flows for businesses in decline, what steps to take...

21706A

Building Cash Flow Summaries from Financial Statements

Not every engagement comes with a ready-made cash flow statement. This course teaches you how to construct a cash flow summary directly from profit and loss accounts and balance sheet data—a valuable skill when working...

21707A

Best Practices for Cash Flow Modeling

Spreadsheets are central to cash flow analysis, but poorly designed models introduce serious risk. This course addresses spreadsheet risk head-on and walks through best practices for building reliable, well-structured financial models. You'll also learn how...

21751B

Forensic Accounting: Building Your Data Sleuth Team

Forensic accounting investigations demand more than sharp instincts — they require structure, the right team, and a repeatable process. This module introduces the Data Sleuth framework from the ground up, covering how to assemble an...

21752B

Forensic Accounting: Data Investigations

Not every situation calls for a full forensic investigation — and knowing the difference matters. This module examines the conditions that make a Data Sleuth investigation necessary, the key factors that shape how one should...

21753B

Forensic Accounting: Case Planning and Risk-Based Analysis

A strong forensic investigation never starts with data — it starts with a plan. This module walks through how to build a focused Data Sleuth case plan and apply risk-based analysis to direct your efforts...

21754B

Forensic Accounting: Data Sources, Processing, and Comparative Analysis Techniques

Raw data doesn't tell a story on its own — how you source, process, and analyze it makes all the difference. This module covers the data sources most relevant to forensic investigations, effective techniques for...

21755B

Forensic Accounting: Advanced Analyses, Findings, and Expert Testimony

Going deeper into the Data Sleuth toolkit, this module covers three additional analytical methods — interesting data findings, risk indicator analysis, and payroll analysis — then shifts to the critical final phase of any engagement....

21756B

Forensic Accounting: Applying, Expanding, and Learning From Engagements

The best way to master forensic skills is to apply them — and to study what happens when things go sideways. This capstone module offers hands-on practice with the full Data Sleuth process, takes an...

21801A

Financial Reporting Fundamentals and the Balance Sheet

Financial statements aren't always what they seem. This course opens with an eye-opening look at the adversarial nature of financial reporting—exploring why preparers and users of financial statements often have competing interests. From there, you'll...

21802A

Income Statements and Cash Flow Analysis

Understanding how a company earns money and manages cash is essential for any financial professional. This course covers the income statement and the statement of cash flows, helping you interpret reported results with greater confidence...

21803A

Defining Profit and Revenue Recognition Principles

Profit sounds straightforward—until you look closely. This course challenges you to think critically about what profit really means and how revenue recognition rules shape the numbers companies report. You'll examine the principles behind recognizing revenue,...

21804A

Expense Recognition, EBITDA, and Audit Reliability

How expenses are recognized can be just as important as how revenue is reported. This course explores expense recognition principles, then takes a practical look at EBITDA—what it tells you, what it hides, and when...

21805A

M&A Accounting and Financial Statement Fraud Detection

Mergers and acquisitions create some of the most complex—and manipulable—accounting scenarios in practice. This course breaks down how M&A transactions are recorded and how purchase accounting affects reported results. Then it tackles a critical question:...

21806A

Forecasting Financial Statements and Equity Analysis

Building a reliable financial forecast requires more than plugging numbers into a spreadsheet. This course walks you through the process of projecting financial statements in a disciplined, structured way—then connects that work to equity analysis,...

21807A

Credit Analysis and Lending Risk Assessment

Evaluating creditworthiness goes well beyond checking a credit score. This course digs into credit analysis from a financial statement perspective, showing you how lenders assess risk, what ratios and metrics matter most, and how to...

21901A

GAAP Income Tax Accounting and OBBBA Overview

Get oriented to GAAP financial reporting for income taxes and understand how the One Big Beautiful Budget Act changes the landscape. This opening section walks through course objectives, learning assignments, and the exam outline before...

21902A

Applying GAAP Income Tax Accounting Concepts

Building on the foundational framework introduced earlier, this section moves deeper into the application of GAAP principles for accounting and reporting income taxes. Designed for CPAs and tax professionals who need to stay current with...

211510A

Pension Plans and Fiduciary Activities in Government Accounting

Pensions represent one of the most significant and complex liabilities facing governments today. This course covers how governmental entities account for defined benefit and defined contribution pension plans under GASB standards, along with other fiduciary...

211511A

Government Financial Reporting, Disclosure, and Analysis

Pulling it all together, this course focuses on how governments present and disclose financial information—and what those reports actually reveal. You'll explore the components of comprehensive annual financial reports, key disclosure requirements, and how to...

10201A

Foundations of Fraudulent Financial Reporting

Get oriented to the world of fraudulent financial reporting with this introductory module. Designed for CPAs and financial professionals, this course lays the groundwork for understanding how financial statement fraud occurs, why it matters, and...

10951A

Auditing Standards and Economic Environment Updates

Stay current with the latest developments from the Auditing Standards Board and understand how today's economic environment is shaping audit practice. This section covers pending ASB projects, the implications of economic volatility for auditors, and...

10952A

Client and Employee Fraud: Detection and Reality

Fraud remains one of the most pressing challenges for auditors and the organizations they serve. This section examines common financial statement fraud schemes identified by the FBI, skimming schemes, and the fraud triangle through real-world...

10953A

Auditor Liability, Restatements, and Litigation Lessons

Understanding the risks auditors face is just as important as understanding client risks. This section covers specific accounting risks to watch in 2025 and 2026 audits, strategies clients use to limit auditor liability, the downstream...

10954A

Efficient Audits, Internal Controls, and Fraud Psychology

Work smarter without taking on more risk. This section offers practical guidance on streamlining audit engagements to save time and improve profitability, along with key practice issues in auditing inventory and other areas. You'll also...

10955A

Recent Auditing Standards: A Comprehensive Summary

Keeping up with new auditing standards is a core responsibility for any practicing auditor. This section provides a focused summary of recent standards issued by the Auditing Standards Board, helping you quickly understand what has...

10956A

Quality Management Standards and Compliance Audit Updates

New quality management standards are reshaping how firms oversee their audit practices — and this section breaks down exactly what those changes mean. You'll get a clear summary of the new QM standards and what...

11351A

Yellow Book: Foundation, Ethics, and Independence

Get grounded in the essentials of Government Auditing Standards (GAGAS) with this introductory course. You'll explore who uses the Yellow Book, what types of engagements it covers, and how its unique terminology and format work...

11352A

Yellow Book: Competence, Quality Management, and Peer Review

Staying current and maintaining audit quality are non-negotiable in government auditing. This course covers GAGAS requirements for competence and continuing professional education, helping you understand what's expected of auditors working under the Yellow Book. You'll...

11353A

Yellow Book: Financial Audit and Attestation Standards Under GAGAS

Working on government financial engagements means layering GAGAS requirements on top of existing professional standards—and the details matter. This course covers the additional Yellow Book requirements that apply to financial audits, from fieldwork through reporting....

11354A

Yellow Book: Performance Audit Fieldwork and Reporting Standards

Performance audits follow a distinct set of GAGAS standards—and getting them right requires attention at every stage of the engagement. This course covers fieldwork standards including planning, supervision, evidence gathering, and documentation. It then shifts...

11401A

SAS 146-149: Updates in Auditing Standards

Stay current with the latest auditing standards affecting your practice. This course covers SAS Nos. 146 through 149, including quality management requirements for engagements under GAAS, predecessor auditor inquiries related to fraud, amendments to compliance...

11451B

Introduction to Financial Market Manipulation

Get grounded in the fundamentals of financial market fraud and corruption with this introductory course. You'll explore how markets function, where they're vulnerable to abuse, and what market manipulation actually looks like in practice. Whether...

11452B

Classifying Financial Misconduct and Market Penalties

Understanding how financial misconduct is categorized is essential for anyone working near regulated markets. This course presents a structured taxonomy of financial market misconduct, helping you identify and distinguish between different types of problematic behavior....

11453B

Insider Trading and Reputational Consequences of Fraud

Insider trading remains one of the most closely scrutinized forms of financial misconduct, and its consequences extend well beyond legal penalties. This course examines how insider trading works, who it affects, and how regulators and...

11454B

Manipulation in FX Markets and Closing Prices

Foreign exchange markets are among the largest and most complex in the world—and they're not immune to manipulation. This course examines collusive and manipulative practices that have emerged in FX markets, including benchmark rigging and...

11455B

Fraud and Manipulation in Cryptocurrency Markets

Cryptocurrency markets operate differently from traditional financial markets—and so does the fraud that occurs within them. This course dives into the unique manipulation tactics used in crypto environments, from pump-and-dump schemes to wash trading and...

11456B

Market Abuse Regulations from a Trader's Perspective

Regulations around market abuse look very different depending on where you're standing. This course takes a trader's-eye view of market abuse rules, exploring how these regulations are experienced, interpreted, and sometimes circumvented on trading floors....

11457B

Banking Misconduct, Investment Fraud, and Options Backdating

Misconduct within financial institutions takes many forms—from governance failures in the boardroom to fraud by investment managers and manipulated stock option grants. This course examines all three, offering a comprehensive look at how internal bad...

11458B

IPO Valuation Strategies and Third-Party Risk Governance

Two often-overlooked sources of financial misconduct are the IPO process and outsourced financial services. This course examines how underwriters strategically influence IPO valuations—sometimes at the expense of investors—and what governance structures help manage misconduct risk...

11459B

Detecting and Analyzing Financial Market Misconduct

Spotting financial market misconduct requires both sharp analytical skills and the right frameworks for interpreting suspicious patterns. This course covers methods for identifying security market manipulation and introduces the analytical tools used to detect and...

11501A

Foundations of Forensic Accounting and Fraud Examination

Build a solid base in forensic accounting by exploring the core concepts and frameworks that underpin fraud examination work. Through real-world fraud news and critical thinking exercises, you'll sharpen your ability to analyze situations with...

11502A

Understanding the Fraudster: Profile and Psychology

Who commits fraud — and what drives them to do it? This course digs into the behavioral and psychological factors behind fraudulent conduct, helping CPAs and tax professionals recognize the warning signs before damage is...

11503A

Legal and Regulatory Environment of Fraud Examination

Navigating fraud-related work means understanding the legal and regulatory landscape that governs it. This course walks you through the key laws, regulations, and professional standards that shape how forensic accountants and fraud examiners operate. From...

11651A

Detecting and Analyzing Financial Statement Fraud

Financial statement fraud costs organizations billions each year, and CPAs are often the first line of defense. This course covers the fundamentals of disclosure fraud, how fraudulent financial statements are constructed, and the analytical techniques...

11652A

Fraud Investigation, Detection Procedures, and Auditor Liability

Knowing a number looks wrong is only half the battle — determining whether it reflects fraud or an honest mistake is where the real skill comes in. This course dives into advanced detection procedures, practical...

11701A

Cash Collections and Disbursements Fraud

Cash fraud schemes can hide in plain sight within receivables, payables, and everyday transactions. This course walks through real-world cases involving manipulated pricing, fictitious vendors, inventory schemes, and disbursement fraud — showing how these schemes...

11751A

Employee Fraud: Recognizing and Preventing

Employee fraud is one of the most costly and preventable risks facing organizations today. This introductory course sets the stage for understanding how fraud occurs in the workplace, who commits it, and why. Designed for...

40351A

Living Trusts: Foundations and Key Concepts

Get grounded in the essentials of living trusts with this introductory course. You'll explore how living trusts are created, what makes a trust legally valid, and how trust gifts are constructed and interpreted. The course...

40352A

Living Trusts: Probate Avoidance and Trust Alternatives

Probate can be costly and time-consuming—but is a living trust always the right solution? This course examines how probate works, strategies for avoiding it, and ongoing reforms that affect the process. It also explores practical...

40353A

Living Trusts: Taxation and Specialized Estate Planning Tools

Taxes are central to almost every trust conversation, and this course covers the full picture—from income taxes during a client's lifetime to estate, gift, generation-skipping, and state death taxes. You'll also dig into specialized trust...

40401A

Living Trusts, Powers of Attorney, and Alternatives

Revocable living trusts are widely discussed but often misunderstood. This course cuts through the myths to explain how living trusts actually work, how they're created, and how they can be used for charitable giving. It...

40402A

Charitable Trusts: Structure, Rules, and Planning

Charitable giving through trusts offers significant tax advantages, but the rules governing these arrangements require careful attention. Covering federal rules for charitable gifts, the mechanics of charitable trust structures, and annotated sample trust agreements, this...

40651A

Estate Planning Fundamentals and Asset Ownership

A solid estate plan starts with understanding what it includes and why it matters. This course introduces the core components of an estate plan and walks through the critical process of taking inventory of assets—including...

40652A

Wills and Living Trusts Explained

Wills and living trusts are two of the most fundamental tools in any estate plan, but knowing when to use each—and how they work—is key to giving clients sound guidance. This course covers the essentials...

40653A

Probate Avoidance Strategies and Guardian Designations

Helping clients avoid probate can save time, money, and family stress. This course explores practical strategies—including beneficiary designations, deed transfers, joint ownership, and small estate procedures—that allow assets to pass outside of probate. It also...

40654A

Leaving Money to Children Effectively

Transferring wealth to children requires more than just naming them in a will. This course examines the various methods for leaving money to minor and adult children, including the use of trusts, custodial accounts, and...

40655A

Blended Families and Estate Tax Considerations

Estate planning gets more complex when blended families are involved—and more so when tax implications enter the picture. This course tackles the unique challenges of planning for spouses, stepchildren, and former partners, then shifts to...

40656A

Beneficiary Designations and Cross-Border Estate Issues

Naming the wrong beneficiary on a retirement account or life insurance policy can undo even the most carefully drafted estate plan. This course covers how to evaluate and coordinate beneficiary designations across retirement plans and...

40657A

Directives, Plan Maintenance, and Estate Settlement

The final pieces of a complete estate plan go beyond documents—they include planning for incapacity and keeping the plan current over time. This course covers advance health care directives and financial powers of attorney, strategies...

40751A

Executor Essentials: Roles, Decisions, and First Steps

Starting the executor journey can feel overwhelming, especially in the immediate aftermath of a loved one's death. This course lays the groundwork by introducing the executor role, helping professionals understand what accepting the responsibility actually...

40752A

Executor Essentials: First Month Duties and Claiming Death Benefits

Once the immediate aftermath of a death passes, executors face a new wave of responsibilities. This course covers the key tasks of the first month, from notifying institutions to organizing paperwork, and then addresses how...

40753A

Executor Essentials: Interpreting Wills, Provisions, Ambiguities, and Legal Limits

A will is the foundation of the probate process, but understanding what it actually requires can be surprisingly complex. This course focuses on how to read and apply will provisions, covering common drafting issues, conditions...

40754A

Executor Essentials: Intestate Estates and Taking Inventory of Assets

When someone dies without a will, the rules change significantly. This course explains how intestate succession works and what executors and administrators must do when no valid will exists. It then transitions to the essential...

40755A

Executor Essentials: Managing Estate Assets, Bills, and Minor Beneficiaries

An executor's responsibilities extend well beyond paperwork—they must actively manage assets, prioritize and pay valid debts, and protect the interests of any minor beneficiaries. This course addresses practical asset management during administration, the rules governing...

40756A

Executor Essentials: Estate and Income Tax Obligations

Taxes are often the most complex part of estate administration, and executors need a clear understanding of their filing obligations. This course covers the full tax picture: final income tax returns, estate income, federal and...

40757A

Executor Essentials: Non-Probate Transfers

Not all estate assets go through probate, and understanding which ones bypass the process is essential for efficient estate administration. This course covers joint tenancy and survivorship property, community property rules including survivorship agreements, and...

40758A

Executor Essentials: Probate Procedures

Wrapping up an estate requires navigating formal legal processes that vary by size and circumstance. This course covers payable-on-death asset claims, simplified procedures available for small estates, and the full regular probate process—including what happens...

40851A

The Evolving Financial Planning Profession

Financial planning is changing fast, and staying ahead means understanding where the profession is headed. This chapter-based course examines key expectations for change shaping today's financial planning landscape. Whether you're a CPA looking to expand...

40852A

Structuring and Building Your Advisory Practice

How you set up your practice matters as much as the advice you give. This course covers practical strategies for structuring an effective financial planning office environment, from workflow and client-facing systems to the operational...

40853A

Creating Comprehensive Personal Financial Plans

Developing a well-constructed personal financial plan requires more than technical knowledge—it demands a thoughtful client experience and a structured process. This course walks through the key elements of building a complete financial plan, including client...

40854A

Advising Clients on Insurance and Risk Management

Insurance is often one of the most overlooked components of a client's financial plan—and one of the most important. This course explores risk management principles and personal insurance strategies, giving CPAs and tax professionals the...

40855A

Investment Advice Essentials for Financial Planners

Helping clients make sound investment decisions requires a clear understanding of core investment principles and how to communicate them effectively. This course covers practical investing concepts financial planners use when advising clients, including strategies and...

40856A

Income Tax Guidance Within Financial Planning

Tax planning is a natural extension of the services CPAs already provide, but integrating it into a broader financial plan requires a distinct framework. This course covers key income tax issues relevant to financial planners,...

40857A

Retirement Planning Strategies for Client Success

Retirement planning looks different for every client, and effective advice starts with understanding what retirement actually means to the people you serve. This course examines the core concepts and strategies financial planners use when guiding...

40858A

Estate Planning Advice and Team Collaboration

Estate planning requires both technical knowledge and the ability to work alongside attorneys, trustees, and other specialists on behalf of a client. This course covers foundational estate planning strategies and the critical role of building...

40859A

Cash Flow, Budgeting, and Niche Planning Strategies

Managing client cash flow and budgeting concerns is a foundational skill for any financial planner, and serving specialized client populations adds another layer of complexity. This combined course addresses practical cash flow management techniques alongside...

60201A

Data Security Fundamentals for Tax Professionals

Client data is one of the most valuable—and vulnerable—assets in your practice. This course introduces the core principles of data security from the perspective of tax professionals and small business advisors. You'll explore why CPAs...

60202A

Data Security Safeguards and Breach Response Planning

Staying compliant with the FTC Safeguards Rule isn't optional for tax professionals—it's the law. This course walks you through the rule's requirements and how to build a Written Information Security Plan (WISP) that actually works...

60251A

Getting Started with Excel Essentials

New to Excel or just need a solid foundation? This chapter walks you through the basics of navigating the Excel interface, understanding how columns and rows are organized, and working with touch and click-based devices....

60252A

Personalizing Excel for Your Workflow

Excel is far more useful when it's set up the way you work. This chapter covers how to tailor the Excel environment to fit your needs, including restoring commands from earlier versions of Excel that...

60253A

Building Excel Worksheets from the Ground Up

Learn how to construct worksheets efficiently and avoid common data-entry pitfalls. This chapter covers essential skills like entering and navigating data, understanding how Excel interprets cell entries, and working with cloud storage through OneDrive. You'll...

60254A

Formatting Excel Worksheets for Professional Presentation

A well-formatted spreadsheet communicates information clearly and reflects professional standards. This chapter explores Excel's formatting tools, including ribbon groups, button functions, and keyboard shortcuts that speed up your work. You'll also learn why what appears...

60255A

Editing and Proofing Excel Spreadsheet Data

Even experienced Excel users make data-entry mistakes. This chapter focuses on how to efficiently edit and proof your worksheets, covering the differences between editing directly in a cell versus using the Formula Bar, and when...

60256A

Organizing and Managing Excel Worksheet Structures

As workbooks grow more complex, knowing how to manage their structure becomes essential. This chapter covers the tools and techniques for organizing worksheets effectively, from renaming and reordering tabs to copying, moving, and protecting sheets....

60257A

Printing Excel Worksheets and Applying Logic Functions

Two essential skill sets come together in this chapter. First, you'll learn how to control how your worksheets print, managing page layout, print areas, and scaling so your reports look right on paper. Then the...

60258A

Building Reliable Excel Formulas and Calculations

Formulas are the engine behind every useful Excel spreadsheet. This chapter covers how to build basic formulas from scratch, use AutoSum effectively, understand the relationship between formulas and formatting, and avoid common mistakes that lead...

60259A

Date, Time, and Financial Formula Techniques in Excel

Handling dates and performing financial calculations are everyday tasks for accounting and tax professionals. This chapter covers how Excel stores and calculates date and time values, along with the common pitfalls to watch out for....

60351A

Getting Started with ChatGPT

Curious about ChatGPT but not sure where to begin? This introductory course breaks down what ChatGPT actually is, how it works, and what it can and cannot do. You'll explore the real advantages and limitations...

60352A

ChatGPT in Practice: Work, Life, and Beyond

Ready to put ChatGPT to work? Building on the basics, this course explores how accounting and tax professionals can apply AI tools in real workplace scenarios, from drafting communications to streamlining everyday tasks. You'll also...

60451A

Foundations for AI and Audit: Part 1

The accounting profession is changing fast, and staying ahead means understanding what's driving that change. This course introduces the Fourth Industrial Revolution and explores how emerging technologies—especially artificial intelligence—are reshaping the audit landscape. You'll build...

60452A

Foundations for AI and Audit: Part 2

Machine learning is no longer a concept reserved for data scientists—it's becoming a practical tool for audit professionals. This course breaks down how machine learning works, why it's gaining traction in accounting, and how firms...

60453A

Building AI-Powered Audit Function: Part 1

Getting an engagement off to a strong start depends on quality information and sharp risk awareness. This course examines how AI can streamline client acquisition, retention, and pre-engagement planning, then dives into automated inherent risk...

60454A

Building AI-Powered Audit Function: Part 2

Once planning wraps up, the real work begins—and AI has a growing role to play throughout fieldwork and reporting. This course walks through how intelligent automation applies to internal controls assessment, substantive and analytical procedures,...

60455A

AI in Fraud Detection, Valuation, and Firm Management

Rounding out the series, this course covers the broader applications of AI across forensic accounting, fraud detection, and business valuation—then zooms out to address what it takes to manage an AI-forward firm. Topics include intelligent...

60501A

Advanced Excel - Getting Started with Pivot Tables

Before you can analyze data, you need it in the right shape. This course covers how to prepare and structure your data so Excel's PivotTable feature works the way it should—then walks you through building...

60502A

Advanced Excel - Pivot Table Calculations, Sorting, and Filtering

Once you have a pivot table built, the real power comes from customizing it. This course explores how to add calculated fields and items, work with different summary functions, and control exactly what data appears...

60503A

Advanced Excel - Visualizing Data with Charts and Dates

Numbers tell a story, but charts make it stick. This course shows you how to pair pivot tables with dynamic charts that update automatically as your data changes—perfect for client presentations or management reporting. You'll...

60504A

Advanced Excel - Power Pivot Tables and Dashboards

Take your pivot table skills to the next level. This course covers how to consolidate data from multiple spreadsheets into a single pivot table, then introduces Power Pivot for handling larger and more complex datasets...

70251B

Transferring Wealth

Wealth transfer planning begins with getting the fundamentals right. This course walks through the essentials of wills—covering required formalities, probate avoidance tools, and the grounds for contesting a will—then shifts to the tax consequences that...

70551A

Business Entity Types, Formation, and Owner Rights

Understanding how different business entities are structured is foundational for any CPA advising clients. This course walks through the major entity types—sole proprietorships, partnerships, LLCs, corporations, and S corporations—covering their key attributes, how each is...

70552A

Managing Business Entities and Owner Liability

Knowing who controls a business—and who's on the hook when things go wrong—matters enormously for CPAs working with business clients. This course covers management and control structures across entity types, examines how owner liability differs...

70553A

Unfair Business Practices and Federal Antitrust Law

CPAs advising businesses need a working understanding of the legal boundaries around competition and business conduct. This course covers unfair business practices such as trade libel, tortious interference, and unlawful advertising, then shifts to federal...

70554A

Intellectual Property: Trademarks, Patents, and Copyrights

Intellectual property can be one of a business's most valuable assets—and one of its most overlooked risks. This course provides a practical overview of trademark, patent, and copyright law, covering how each type of protection...

70555A

Federal Employment Law Essentials for CPAs

Employment law touches nearly every business client a CPA serves. This course surveys key federal statutes—including the Fair Labor Standards Act, Americans with Disabilities Act, Age Discrimination in Employment Act, FMLA, WARN Act, and OSHA—highlighting...

70556A

Title VII and Workplace Discrimination Law

Discrimination claims can expose business clients to significant legal and financial risk. This course takes a focused look at Title VII of the Civil Rights Act of 1964, covering protected classes, forms of illegal discrimination,...

70557A

Fringe Benefits and Federal Employment Tax Overview

Fringe benefits and payroll taxes are everyday issues for CPAs who handle business clients or individual returns. This course covers the tax treatment of common fringe benefits—including how they interact with employment taxes and where...

70558A

Independent Contractors, Worker Classification, and the Gig Economy

Misclassifying workers as independent contractors remains one of the most common and costly mistakes businesses make. This course introduces the legal framework for distinguishing employees from independent contractors, explores how the gig economy has complicated...

70559A

Worker Classification Penalties, Defenses, and Workers' Compensation

When worker classification goes wrong, the consequences can be serious—but there are also protections available for employers who act in good faith. This course covers Section 530's safe harbor defense, employment tax penalties for misclassification,...

81851A

Social Security Foundations and Retirement Benefit Timing

Understanding Social Security starts with knowing what it is, how benefits are calculated, and when to start collecting. This course covers the program's foundational concepts, including the Primary Insurance Amount benchmark used to determine payouts,...

81852A

Social Security Enrollment, Earnings Records, and Identity Protection

Helping clients navigate Social Security means understanding how to protect their Social Security number, enroll for benefits correctly, and verify their earnings history. This course addresses identity theft risks—including what to do when someone else...

81853A

Working the Social Security System and Appealing Decisions

When clients run into roadblocks with the Social Security Administration, knowing how to navigate the system and challenge unfavorable decisions is essential. This course explores practical strategies for working with the SSA, including protections from...

81854A

Spousal and Family Social Security Benefit Strategies

Social Security isn't just an individual benefit—spouses, children, and other family members may qualify for payments based on a worker's record. This course examines spousal benefit rules, including the particular financial stake older women have...

81855A

Navigating Social Security Disability Benefits and Medicare Enrollment

For clients who become unable to work, Social Security offers critical income protection—but the rules around disability benefits are complex. This course covers both SSDI and SSI programs, eligibility requirements, and common pitfalls, then transitions...

81856A

Working in Retirement, Planning Ahead, and Social Security's Future

Retirement doesn't always mean stopping work entirely, and Social Security rules around continued employment can catch clients off guard. This course covers earning income while collecting benefits, long-term financial planning considerations, and clears up the...

81951A

Generative AI Foundations and Data Essentials

Curious about AI but not sure where to start? This course breaks down the core concepts behind artificial intelligence and generative AI in plain language, making it accessible for accounting and tax professionals at any...

81952A

Generative AI Applications Across Industries

Generative AI is showing up everywhere—and accounting and tax are no exception. This course surveys the broad range of real-world applications for generative AI, helping you understand how the technology is being used across industries...

81953A

Understanding Generative AI's Rapid Growth

Generative AI isn't just growing—it's accelerating at a pace that's reshaping entire industries. This course examines the forces driving that exponential growth, from technological advances to market adoption trends. For CPAs and tax professionals, understanding...

81954A

Ethics and Social Impact of Generative AI

As generative AI becomes more powerful, the ethical questions surrounding it become harder to ignore. This course examines the key ethical concerns and social implications that professionals need to understand, including issues around bias, privacy,...

81955A

Artificial General Intelligence: What's Coming Next

What happens when AI stops being a specialized tool and starts thinking more like a human? This course explores the concept of artificial general intelligence—what it is, how close we might be to achieving it,...

82001B

AI-Driven Strategies: The Basics ad Stock Investing

Artificial intelligence is transforming investing, and this course helps you get your bearings. Starting with AI fundamentals and a hands-on look at ChatGPT, you'll build a solid foundation before exploring the broader AI landscape and...

82002B

AI-Driven Strategies: Diverse Investing Opportunities

Looking beyond equities? This course examines the wide range of asset classes that matter to financial professionals advising on diversified portfolios. You'll work through hard assets and commodities, bonds, bank investments, and digital currencies—with risk...

82003B

AI-Driven Strategies: Smart Investment Tactics

CPAs and tax professionals will find a lot to work with here. The course opens by examining how AI can sharpen economic analysis, then moves into broader financial planning concepts and long-term strategies around retirement...

82251A

Social Security Fundamentals and Retirement Benefits

Understanding Social Security starts with knowing how the system works. This course introduces the foundational rules governing Social Security, including eligibility, earnings credits, and how veterans may qualify for additional credits. From there, it moves...

82252A

Social Security Disability, Dependents, and Survivors Benefits

Beyond retirement, Social Security provides critical income protection for workers who become disabled and for families who lose a breadwinner. This course covers the eligibility rules and benefit calculations for disability, dependents, and survivors programs....

82253A

Claiming Strategies, SSI, and Applying for Benefits

Deciding when and how to claim Social Security benefits is one of the most consequential financial decisions your clients will make. This course examines the timing and strategic considerations behind claiming retirement and other Social...

82254A

Appeals, Civil Service Retirement, and Veterans Benefits

When Social Security decisions go wrong, clients need to know their options. This course covers the appeals process step by step, helping you guide clients through administrative reviews and hearings. It also expands beyond Social...

82255A

Medicare Coverage: Parts, Plans, and Eligibility

Medicare is a cornerstone of retirement planning, yet many clients—and their advisors—don't fully understand how it works. This course provides a comprehensive overview of the Medicare program, including its different parts, what each covers, eligibility...

82256A

Medicare Enrollment, Claims, and the Appeals Process

Knowing how Medicare works is only part of the picture—understanding how to use it matters just as much. This course focuses on the procedural side of Medicare: how and when to enroll, how claims are...

82257A

Medigap, Medicare Advantage, and Medicaid Coordination

Original Medicare doesn't cover everything, and most clients will need to evaluate supplemental options. This course explores Medigap insurance policies, Medicare Advantage plans under Part C, and how Medicaid interacts with Medicare for clients with...

82351A

Getting Started with Remote Work

Making the shift to remote work isn't just a logistical change—it's a mindset shift. This module walks CPAs and tax professionals through the fundamentals of transitioning away from a traditional office environment, covering best practices...

82352A

Technology Tools for Remote Workers

Staying connected and competitive in a remote environment depends heavily on having the right technology in place. These chapters explore how to leverage office technology effectively and walk you through a practical framework for choosing...

82353A

Time Management Strategies for Remote Workers

When you're working remotely, the lines between productive time and wasted time can blur quickly. This course focuses on outcome-driven time management—shifting your mindset from hours logged to results delivered. Drawing on best practices and...

82354A

Collaboration and Teamwork in Remote Work Settings

Effective collaboration doesn't stop when your team leaves the office—but it does require a different approach. This course examines how remote teams can work together efficiently, maintain accountability, and keep projects moving forward without the...

82355A

Running Effective Remote Work Meetings

Virtual meetings have become the primary way remote professionals connect with clients and colleagues—but not all virtual meetings are created equal. This course dives deep into the skills and strategies needed to make remote meetings...

82356A

Remote Work Engagement Across Generations

Building genuine connection in a remote workplace takes intentional effort—and it looks different depending on who's on your team. These chapters tackle two related challenges: keeping employees socially engaged when the watercooler is gone, and...

82357A

Building Remote Work Culture and Operations

A strong remote work environment doesn't happen by accident—it's built through deliberate culture-setting and smart operational practices. These chapters cover how to establish a team culture that thrives at a distance and how to keep...

82501A

Stay Irreplaceable with AI: Fundamentals and the Power of Prompting

Artificial intelligence is reshaping every profession, and accounting is no exception. This foundational course introduces how AI works, what it can and cannot do, and why human soft skills remain essential in an AI-driven workplace....

82502A

Stay Irreplaceable with AI: Data Sensemaking and Reperception

AI can process enormous amounts of data, but making sense of that data—and knowing what questions to ask—remains a deeply human skill. Drawing on real-world examples like the rise and fall of BlackBerry and lessons...

82503A

Stay Irreplaceable with AI: Augmentation, Adaptability, and Antifragility

Three of the most powerful skills for thriving alongside AI are covered in this course: augmentation, adaptability, and antifragility. You will explore how to enhance your work using AI rather than compete with it, how...

82504A

Stay Irreplaceable with AI: Empathy, Trust, and Agency

As AI takes on more analytical tasks, the distinctly human qualities of empathy, trust, and moral agency become competitive advantages—not soft afterthoughts. This course examines how accountants and tax professionals can deepen client relationships through...

602510A

Math, Statistical, Lookup, and Text Formulas in Excel

Rounding out the formulas section, this chapter explores Excel's math and statistical functions for summarizing and analyzing numerical data, followed by a practical look at lookup, information, and text functions. You'll learn how to retrieve...

705510A

Bankruptcy Fundamentals: Liquidation, Reorganization, and Tax Issues

When clients face financial distress, CPAs need to understand how bankruptcy works and what it means for taxes. This course covers Chapter 7 liquidation—including the trustee's role and asset distribution—Chapter 11 reorganization for both standard...

90001D

Frivolous Tax Arguments and Scams

Get the full picture on frivolous tax arguments, IRS scams, and the real consequences for taxpayers and preparers who pursue them. Covering common frivolous positions, how they surface in collection due process cases, and the...

90051A

Ethics and Integrity for Industry CPAs

CPAs working in business and industry face unique ethical challenges that differ from those in public accounting. This chapter explores the AICPA's ethics guidance specifically tailored to industry professionals, using real-world case studies to examine...

90052A

Fraud Prevention and Management Misconduct

Fraud doesn't always come from outside an organization. This course tackles two of the most pressing fraud risks facing CPAs in business: internal fraud carried out by employees and fraud orchestrated by management itself. Understanding...

90101A

Ethical Dilemmas for Accountants

Navigating ethical dilemmas is one of the most challenging aspects of professional practice. This course introduces CPAs and tax professionals to core ethical frameworks, including AICPA guidance for those working in business and industry, real-world...

90151D

IRS Circular 230 and SSTS

Understand the rules that shape your responsibilities as a tax professional—and what happens when they're not followed. This course walks through Circular 230's core provisions, including due diligence, client records, conflicts of interest, tax return...

90201A

Ethics and Responsibility for Tax Professionals

Built around Circular 230 and AICPA standards, this chapter-based course walks tax professionals through the ethical framework governing their practice. Topics include due diligence, conflict of interest, client records, written tax advice, solicitation rules, and...

90202A

Frivolous Tax Arguments and Preparer Penalties

Knowing how to spot and avoid frivolous tax positions is essential for any tax professional. This course examines common frivolous tax arguments, how they arise in collection due process cases, and the serious penalties taxpayers...

90251A

The AICPA Code of Professional Conduct

Every CPA needs a solid grounding in ethical thinking and professional standards. This course introduces the principles behind ethical decision-making and walks through the AICPA Code of Professional Conduct in practical terms. You'll explore how...

90252A

Ethics and the Tax Professional

Designed specifically for tax professionals, this course tackles the ethical responsibilities that come with tax practice. From Circular 230 requirements and tax return positions to handling client records, conflicts of interest, and written tax advice,...

90301D

Ethical Responsibilities for Enrolled Agents

Enrolled agents face unique ethical and professional obligations that go beyond general tax knowledge. This course covers the core frameworks governing EA practice: IRS Circular 230, the NAEA Code of Ethics, and Rules of Professional...

90451A

Arizona CPAs: Ethics and Professional Standards

Whether you're new to the profession or refreshing your knowledge, this course covers the foundations every Arizona CPA needs. You'll explore core ethical principles, the AICPA Code of Professional Conduct, Arizona accountancy statutes, and the...

90521A

California CPAs: Ethics for Industry Professionals

Designed specifically for CPAs working in business and industry, this course covers the ethical standards that matter most in your day-to-day role. You'll explore AICPA guidance on integrity and objectivity, examine real-world case studies, and...

90531A

California CPAs: Ethics for Tax Professionals

Designed for California tax professionals, this course covers the full spectrum of ethical obligations under Circular 230, including due diligence, conflicts of interest, client records, and written tax advice. You'll also explore frivolous tax arguments...

90551A

Colorado CPAs: Ethics CR&R

Designed specifically for Colorado CPAs, this course walks through the key legal and regulatory frameworks governing CPA practice in the state. You'll explore the Colorado Revised Statutes, the Rules of the Colorado State Board of...

92481A

Utah CPAs: Licensing Act and Rule

Staying current with your state's licensing requirements is essential for every practicing CPA. This course walks through the Utah Certified Public Accountant Licensing Act and its accompanying administrative rule, giving you a clear understanding of...