NASBA, AICPA, and Your State Board: Who Regulates CPE?
CPAs answer to several organizations, and it is easy to confuse them. Here is a plain-English guide to who does what in the CPE world.
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Roth Catch-Up Contributions Are Now Mandatory for High Earners in 2026
A long-delayed retirement-plan rule finally takes effect in 2026, and it will surprise a lot of higher-paid employees at tax time. Under the SECURE 2.0 Act, many workers can no longer make traditional, pre-tax catch-up contributions — those catch-ups must now go in as Roth. What the rule says Beginning in 2026, catch-up contributions to…
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Estate and Gift Tax After 2025: The $15 Million Exemption Is Permanent
The scheduled 2026 halving of the estate tax exemption is gone. The 2025 law set the exemption near $15 million per person and made it permanent. What changes for planning.
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What Is the Yellow Book? Government Auditing Standards and CPE
Auditors of government funds face a special CPE rule. Here is what the Yellow Book (GAGAS) requires — and the 80-hour/24-hour standard.
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Lapsed CPA License? How to Catch Up on CPE by State
Falling behind on continuing professional education (CPE) happens to good CPAs. A busy tax season, a job change, or a simple miscount of credit hours can leave you short when the renewal deadline arrives. The good news: a CPE shortfall or even a lapsed license is usually fixable if you act quickly. This guide explains…
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No Tax on Tips and No Tax on Overtime: The New 2025 Deductions
Two of the most talked-about promises of 2025 became real, but with limits, phase-outs, and expiration dates. Here is how the tip and overtime deductions actually work.
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How to Choose a CPE Provider: What to Check Before You Buy
Not every CPE provider is created equal. Here are the seven things to verify before you spend money on continuing education.
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R&D Expensing Is Back: Section 174 After the 2025 Law
Businesses had been forced to amortize research costs since 2022. The 2025 law restored immediate expensing for domestic R&D — with catch-up relief.
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EA Ethics CPE: Circular 230 Requirements (2 Hrs/Year)
Enrolled Agents (EAs) are federally authorized tax practitioners, and their continuing education is set by the IRS—not by any single state. Part of that requirement is ethics: every EA must complete 2 hours of ethics or professional conduct every year. This guide explains where that rule comes from, how it fits into the broader EA…
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100% Bonus Depreciation Is Back — and Permanent
Bonus depreciation had been phasing down to zero. The 2025 law reversed course and restored full expensing permanently. What businesses and their advisors should know.
