Ethics, Professional Responsibilities and Federal Tax Procedures
- Circular 230: Practice Before the IRS (42 min)
- Preparer Responsibilities and Tax-Service Standards (51 min)
- CPA Licensing and Disciplinary Systems (23 min)
- IRS Audits, Appeals, and the Judicial Process (48 min)
- Substantiation and Disclosure (40 min)
- Taxpayer Penalties (50 min)
- Authoritative Hierarchy of Tax Sources (28 min)
- Common Law Duties and Liabilities (38 min)
- Privilege, Confidentiality, and Privacy (35 min)
Business Law
- Authority of Agents and Principals (35 min)
- Duties and Liabilities in Agency (45 min)
- Contract Formation (64 min)
- Contract Performance and Discharge (56 min)
- Breach and Remedies (63 min)
- Debtor-Creditor Relationships (66 min)
- Federal Laws and Regulations (73 min)
- Selection and Formation of Business Entities (42 min)
- Rights, Duties, and Authority of Owners and Management (67 min)
Federal Taxation of Property Transactions
- Basis of Assets (37 min)
- Cost Recovery: Depreciation and Amortization (39 min)
Federal Taxation of Individuals
- Gross Income: Inclusions and Exclusions (53 min)
- Reporting Pass-Through Income on Individual Returns (34 min)
- Adjustments and Deductions to Taxable Income (108 min)
- Loss Limitations for Individuals (54 min)
- Filing Status (51 min)
- Computation of Tax and Credits (91 min)
Federal Taxation of Entities
- Book-to-Tax Differences (39 min)
- C Corporation Taxable Income and Tax (79 min)
- State and Local Tax Issues (31 min)
- S Corporation Eligibility and Election (41 min)
- S Corporation Income, Distributions, and Entity-Level Taxes (49 min)
- S Corporation Shareholder Basis (30 min)
- Partnership Ordinary Income and Separately Stated Items (42 min)
- Partner's Outside Basis (37 min)
- LLC Tax Classification and Member Taxation (19 min)
- Tax-Exempt Organizations (22 min)
