Accounting is a man-made science, built on principles that require a consistent framework to ensure comparability and reliability in practice. This course introduces participants to the FASB Conceptual Framework, which serves not only as the foundation for developing accounting standards but also as a guide for applying sound judgment in practice. Jeff Sailor will cover the key elements of the framework, focusing on recognition, measurement, qualitative characteristics, and disclosure requirements. The course will draw on all eight chapters of Statement of Financial Accounting Concepts (Concept 8), bringing clarity to how the framework supports financial reporting. Jeff’s signature video parodies will also be featured, offering memorable reinforcement of the material. Learning Objectives: Major Topics: To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
Metrics play a critical role in evaluating business performance, guiding financial decisions, and supporting effective advising. This course introduces participants to the most common and valuable ratios and key performance indicators (KPIs) used by CFOs, Controllers, and CPA advisors. Organized by category, the material highlights how these tools provide insight into financial health, liquidity, profitability, and operational effectiveness. Participants will see practical examples of how metrics are applied, ensuring they can not only calculate but also interpret results for real-world use. Instructor Jeff Sailor enhances the session with his signature video parodies, adding an engaging element that helps reinforce complex concepts in a memorable way. Learning Objectives: Major Topics: To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
This course covers a broad range of topics all involving uncertainties in accounting and auditing. It discusses the accounting standards for Going Concern, Contingencies, Guarantees, and Credit Losses. It also covers the audit standards related to auditing accounting estimates and considering going concern. In addition to the exceptional material, Jeff will include his signature video parodies, which are designed to keep you awake and reinforce the material. Learning Objectives: To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Participants will also learn how to calculate shareholder basis and understand the strategic advantages and limitations of an S corporation. | |
This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations, and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction, and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics, and integration with K-1 data. Key compliance topics—such as basis and loss limitations, material participation rules, and passive activity considerations—will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. | |
This course provides tax and accounting professionals with a comprehensive overview of overtime requirements under the Fair Labor Standards Act (FLSA). Participants will explore the statutory definition of overtime, exemptions, and the calculation of the “regular rate of pay.” Through practical examples and compliance-focused scenarios, learners will gain the skills to identify risks, properly compute overtime pay, and advise clients or employers on best practices. The course emphasizes regulatory compliance, accurate application of rules, and strategies to avoid common pitfalls in wage and hour audits. | |
This course provides a focused analysis of the individual and small business provisions in H.R.1, “One Big Beautiful Bill.” Tailored for tax professionals working with Form 1040 filers, the course explores impactful updates, from the no-tax-on-tips provision to enhanced bonus depreciation. Designed to inform planning strategies and compliance for the 2025 tax year and beyond. Participants will gain actionable insight into newly proposed deductions and expanded credits. | |
More and more practitioners are expanding their practices by offering retirement planning advisory services. This course focuses on a variety of issues dealing with IRAs and qualified retirement plans. When practitioners understand the advantages and disadvantages of IRAs and qualified retirement plans, as well as the tax implications and designs of these plans, they are better equipped to meet their clients’ needs. To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements and participate for 150 minutes. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 | |
Each year, various limits impacting income tax return preparation and tax planning are affected by inflation-related changes. In addition, various new tax laws may be passed. This course will examine many of those changes. Special Note: This course is intended for Other Tax Return Preparers (OTRP’s) only!!No credit will be accepted by the IRS for CPA’s and Enrolled Agents as this course is considered below their basic education level and thereby will not be reported to the IRS. For more information about the Annual Filing Season Program please Visit https://www.irs.gov/tax-professionals/general-requirements-for-the-annual-filing-season-program-record-of-completion To complete this course participants need to: Complete the Exam with a passing grade of 70% or higher. You have 3 hours to complete the exam and 2 attempts. This course must be completed by midnight 31 December 2025. Upon course completion a course evaluation form is provided for your feedback. Our refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
This advanced course builds on the foundational principles introduced in Fundamentals of the 1040 – Core Concepts, guiding participants into the complexities of business income taxation and expanded reporting requirements. Learners will gain practical skills for accurately reporting self-employment income and pass-through entity activity on Form 1040. Income and expense reporting on Schedule C and Schedule E will be covered as well as the integration of essential forms such as Form 7203 (S corporation shareholder basis) and Form 7217 (Partnership basis tracking). Designed for tax professionals seeking deeper proficiency, this course equips participants to confidently prepare returns for clients engaged in sole proprietorships, partnerships, and S corporations. Legislative updates impacting business filers will be covered. Learning Objectives To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Participants have 1 year from the date of purchase/enrollment to complete this course Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
The "One Big Beautiful Bill Act," often called the Big Beautiful Bill (BBB), is a sweeping budget reconciliation. Designed to make permanent the 2017 Trump tax cuts, the bill aims to deliver substantial tax relief to American families, workers, farmers, and small businesses. Key provisions include locking in and expanding the child tax credit, eliminating taxes on tips, overtime, and car loan interest, and providing enhanced deductions for seniors. The legislation also expands the §199A small business deduction, renews 100% immediate expensing for factories and equipment, and increases the death tax exemption for family farms. Supporters claim the bill will boost take-home pay for families, raise wages for workers, and create or save millions of jobs over the next four years, fueling significant economic growth and investment, particularly in rural and Main Street America. However, the bill is not without controversy. It includes significant reductions in non-military government spending, notably imposing stricter eligibility requirements and cuts to programs like SNAP and Medicaid. The BBB also scales back clean-energy tax credits and extends the cap on state and local tax (SALT) deductions, while allocating an additional billions for defense spending. Critics have raised concerns about the bill's projected addition to the national debt. This course is an overview providing reference to selected individual, education, business, retirement, insurance, international, and estate tax provisions enacted or indexed for inflation by the BBB. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by BBB. To complete this course participants need to: View the video and complete an assessment exam with a minimum passing grade of 70% or higher. Upon course completion a course evaluation form is provided for your feedback. CPE Prime 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 Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
The introduction of the Sarbanes-Oxley (SOX) Act law fueled rapid growth in the organizational im-portance of internal control systems. Appropriate interpretation and implementation of the inter-nal control framework are vital for every organization. This course incorporates and reflects up-to-date guidance from the PCAOB, the AICPA, the ACFE, and the principles of 2013 the COSO Frame-work as amended. The course not only addresses the theoretical concept of the internal control system but also provides readers with the practical guidance they need to assume a role in the de-sign, implementation, maintenance and evaluation of a comprehensive framework of internal con-trols for their organizations. Specifically, the course presents the principles of internal control to help readers understand the nature and context of control, such as the limitations of internal controls, the most recognized con-trols frameworks (e.g., COSO Framework, Green Book), and some common and important control procedures. It also includes steps on how to identify risks and controls, advice on how to assess the adequacy of controls, a discussion of how to reach a fair assessment, and documentation require-ments for evidence of effective controls. In addition, the course discusses requirements related to performing an integrated audit: AS 2201 and AU-C Section 940. Although these auditing rules are mandatory for external auditors and not for management, management should give consideration to following the approach described in these requirements. To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Upon course completion A course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
This course provides an overview on the basic concepts and tools of business. Every functional aspect of business is covered. Topics covered are management, organization, human resource management, purchasing, production/operations, accounting, finance, marketing, quantitative methods, legal environment, information technology, business ethics, and international business. | |
Estate planning doesn't have to be a daunting maze of tax codes and regulations; instead, it can be approached as a practical, real-life strategy to protect and distribute assets. This course focuses on the key elements and tools for a successful estate plan, from basic wills and healthcare directives to more complex trusts and partnerships, it explores comprehensive strategies that serve your unique needs. This approach encompasses a range of tools designed to minimize both income and estate taxes, such as strategic gifting, charitable donations, and various types of trusts. Additionally, it examines commonly used devices for transferring and controlling assets, like family limited partnerships, qualified personal residence trusts, and grantor-retained annuity trusts, each offering specific benefits in terms of tax efficiency and asset protection. By understanding these components and how they interact within the broader context of financial and family situations, practitioners can maximize the wealth transferred to beneficiaries, all while navigating the complexities of tax law with greater confidence and clarity. To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. In Addition, no correct or incorrect feedback for any exam question will be provided. Upon course completion A course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit planning is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This course will review the eight steps involved in creating the audit plan. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area | |
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is | |
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action Learning Objectives 1. To educate licensees in ethics of professional accounting as Texas CPAs. 2. To convey the intent of the Rules of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules. 3. To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client. 4. To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including: a. CPAs in client practice of public accountancy who perform attest and non-attest services per § 501.52. b. CPAs employed in industry who provide internal accounting and auditing services. c. CPAs employed in education or in government accounting or auditing. Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
Description: This seminar examines recent events involving the theft of company or public money and the circumstances that allowed the fraud to occur. We will be looking at a variety of case studies to illustrate these points. This course is ideal for CPAs, government finance personnel, all Internal Auditors, lawyers, governance professionals, accountants and human resource personnel. Program Content: · Reasons why fraud occurs. · Case studies of situations where embezzlement occurred. · Red flags indicating that an organization is at risk of defalcation. · Steps to prevent fraud. Learning objectives: By the end of this course, the participant should be able to: 1. Understand the factors that create an environment for fraud to easily occur. 2. Identify areas where there could be an inadvertent failure to separate duties. 3. Ascertain the proper role of an external auditor and identify areas where independence can be compromised. To complete this course participants need to: Watch the Video provided and successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Upon course completion A course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action Learning Objectives: To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime 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 Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/ |
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