10.0 CPE credits • Taxes
A current S corporation taxation course covering eligibility, elections, separately stated items, shareholder basis, distributions, reasonable compensation, built-in gains, passive income, losses, international schedules, state considerations, and Form 1120-S review.
Course code: SC10. Passing score: 70%.
24.0 CPE credits • Taxes
A comprehensive partnership taxation course covering formation, contributions, liabilities, capital accounts, allocations, operations, guaranteed payments, basis, distributions, sales of interests, section 754 elections, international schedules, audit rules, state pass-through taxes, and Form 1065 review.
Course code: PT24. Passing score: 70%.
10.0 CPE credits • Taxes
A current not-for-profit taxation course covering exemption categories, recognition of exemption, public charity status, Form 990 series reporting, unrelated business income, donor acknowledgments, governance, private benefit, lobbying, political activity, employment taxes, state compliance, auto-revocation, and reinstatement.
Course code: NFP10. Passing score: 70%.
20.0 CPE credits • Taxes
A comprehensive international taxation course covering residency, sourcing, foreign earned income, foreign tax credit, treaties, NRA withholding, Form 8938, FBAR, CFC/PFIC overview, foreign entities and trusts, transfer pricing, inbound and outbound business issues, K-2/K-3 reporting, expatriation, currency translation, penalties, and integrated cross-border case analysis.
Course code: INT20. Passing score: 70%.
4.0 CPE credits • Taxes
A focused course on federal inheritance-related tax issues, including the distinction between federal estate tax and inheritance tax, final Form 1040, Form 706, portability, valuation, basis, Form 1041 fiduciary income tax, beneficiary K-1 reporting, gift tax, GST basics, and fiduciary administration workflow.
Course code: INH4. Passing score: 70%.
24.0 CPE credits • Taxes
A comprehensive current federal taxation course centered on individual income tax compliance, Form 1040 workflows, current deductions and credits, income classification, other taxes, payments, digital assets, due diligence, and integrated return review for current filing practice.
Course code: FED24. Passing score: 70%.
24.0 CPE credits • Taxes
A comprehensive retirement planning course focused on tax-centered retirement decisions, including IRA and Roth rules, employer plans, small business plans, limits and catch-up contributions, rollovers, RMDs, beneficiary rules, pensions, annuities, Social Security taxation, HSAs, early distributions, self-employed planning, QCDs, withdrawal sequencing, IRMAA, divorce, prohibited transactions, plan compliance, estate integration, and comprehensive case planning.
Course code: RET24. Passing score: 70%.
24.0 CPE credits • Taxes
A comprehensive 1040 taxation course covering the 2025 Form 1040 structure, income, deductions, credits, tax computation, payments, compliance, due diligence, return review, and advisory planning for individual income tax engagements.
Course code: F1040. Passing score: 70%.
10.0 CPE credits • Taxes
A current C corporation taxation course covering formation, separate entity taxation, accounting methods, deductions, depreciation, corporate tax computation, estimated payments, NOLs, credits, E&P, dividends, redemptions, related-party issues, and Form 1120 quality control.
Course code: CC10. Passing score: 70%.
