Continuing Legal Education (CLE) credit
The Summer Tax Institute will offer Continuing Legal Education (CLE) and Continuing Professional Education (CPE) credits.
The Tax Institute programs contain relevant learning objectives and outcomes that clearly articulate the knowledge, skills and abilities that can be achieved by the participants.
Programs must be reviewed by qualified persons other than those who developed the programs. These reviews must occur before the first presentation of the materials and again after each significant revision of the program. The participation of at least one CPA is required in the development of every program in accounting and auditing. The participation of a CPA, tax attorney, or IRS enrolled agent is required in the development of each program in taxes.
Courses must be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience and/or education. Content and delivery system(s) used are current, effectively designed and accurate.
The sponsor assures that the program content and program level is appropriate for the intended participants. The knowledge level of the course must be specified so that participants can determine if the program is appropriate for their development needs. Knowledge levels consist of: basic, intermediate, advanced, overview and update. All programs must clearly identify prerequisite education, experience and/or advanced preparation. A course knowledge level of intermediate, advanced or update inherently has an education or experience prerequisite, which should be included in the program descriptive materials.
Up to 61 CPE credits are available. Number of credits will be determined by participation in classes and respective credits earned.
Core Classes
Core Class participants can earn 6 CPE credits in Taxes.
After completing Core Classes, participants will be able to:
- Identify constitutional and other issues affecting taxation.
- Understand how these issues have impacted state and local taxation.
- Identify the key structures of state income and sales taxation.
No advance preparation is required, although advanced reading of some materials is suggested.
Delivery method: Group-Live
Prerequisites: Attendees should have 1-4 years prior industry experience or equivalent knowledge of general tax and accounting principles and practices.
Who should attend?: Tax professionals, including attorneys, CPAs, and accountants.
Program-level: Intermediate
Comprehensive Income Tax Track
Comprehensive Income Tax Track participants can earn 18 CPE credits in Taxes. Please view full course description.
After completing the Comprehensive Income Tax Track, participants will be able to:
- Understand the basic legal structure of state and local taxations.
- Apply key tax concepts to various factual circumstances.
Some advanced preparation is required. Attendees are expected to have read certain materials prior to the first class.
Delivery method: Group-Live
Prerequisites: Attendees should have 1-4 years prior industry experience or equivalent knowledge of general tax and accounting principles and practices.
Who should attend?: Tax professionals, including attorneys, CPAs, and accountants.
Program-level: Intermediate
Advanced Income Tax Track
Advanced Income Tax Track participants can earn 18 CPE credits in Taxes. Please view full course description.
After completing the Advanced Income Tax Track, participants will be able to:
- Apply key concepts to various factual circumstances.
- Understand how current cases are related to older ones.
Some advanced preparation is required. Attendees are expected to have read certain materials prior to the first class and may be given homework assignments.
Prerequisites: Attendees should have 4 or more years prior industry experience and knowledge of general tax and accounting principles and practices.
Who should attend?: Tax professionals, including attorneys, CPAs, and accountants.
Program-level: Advanced
Multi-State Sales and Use Tax Track
Multi-State Sales and Use Tax Track participants can earn 18 CPE credits in Taxes. Please view full course description.
After completing the Multi-State Sales and Tax Track, participants will be able to:
- Apply key concepts to various factual circumstances.
- Understand how current cases relate to older ones.
Some advanced preparation is required. Attendees are expected to have read certain materials prior to the first class.
Delivery method: Group-Live
Prerequisites: Attendees should have 1-4 years prior industry experience or equivalent knowledge of general tax and accounting principles and practices.
Who should attend?: Tax professionals, including attorneys, CPAs, and accountants.
Program-level: Intermediate
Behavioral Ethics Lecture
Offering variable. Behavioral Ethics Lecture participants earn 1 CPE credit in Behavioral Ethics.
After completing the Behavioral Ethics Lecture, participants will be able to:
- Describe the prevailing standard of care for tax practitioners.
- Understand the relationship between Circular 230 - the Treasury Department's regulation governing standards of tax practice that has been adopted in both federal and state courts in authoritative standard of care for tax practitioners nationwide - and the tax penalty provisions contained in the Internal Revenue Code.
- Understand the rules pertaining to due diligence, communicating with clients, avoiding conflicts, and eschewing unreasonable fees.
No advanced preparation is required.
Delivery method: Group-Live
Prerequisites: Attendees should have at least 1 year prior industry experience or equivalent knowledge of general tax and accounting principles and practices.
Who should attend?: Tax professionals, including attorneys, CPAs, and accountants.
Program-level: Intermediate