HOAT09 - Self-Study Continuing Professional Education - Interactive Self-study CPE

Sep 26, 2026

Uploaded by Eliana

Interactive self-study CPE materials companion to PPC’s Guide to Homeowners’ Associations and Other Common Interest Realty Associations, covering four courses focused on CIRAs. The curriculum includes authoritative accounting literature, income taxes under IRC sections 528 and 277, and audit execution through substantive procedures and audit conclusion, plus pre-engagement activities and audit planning for CIRA audits. Each course provides lesson reading, embedded examination questions, and associated testing instructions, answer sheets, and course evaluations.

LanguageEnglish

CategoryExam

FormatPDF

Pages566

Reading Time23 h 46 min

AccessFree to download

COURSE 1: AUTHORITATIVE ACCOUNTING LITERATURE FOR CIRAS

Lesson 1: Overview of Accounting for CIRAs

Lesson 2: Accounting Treatment of Specific Transactions for Financial Reporting and Tax Purposes

Glossary

Index

COURSE 2: INCOME TAXES FOR CIRAS

Lesson 1: Overview of Tax Law for CIRAs

Lesson 2: Taxation Under IRC Sections 528 and 277

Lesson 3: Unique Tax Issues Relating to Other Types of CIRAs

Glossary

Index

COURSE 3: PERFORMING SUBSTANTIVE PROCEDURES AND CONCLUDING THE AUDIT

Lesson 1: Performing Substantive Procedures

Lesson 2: Concluding the Audit

Glossary

Index

COURSE 4: PRE-ENGAGEMENT ACTIVITIES AND AUDIT PLANNING FOR AUDITS OF CIRAS

Lesson 1: Pre-engagement Activities

Lesson 2: Audit Planning

Lesson 3: Specialists, Sampling, Workpapers, and Initial Engagements

Glossary

Index

HOAT09 SELF􀀆STUDY CONTINUING PROFESSIONAL EDUCATION Companion to PPC's Guide to Homeowners' Associationsand Other Common Interest Realty Associations Fort Worth, Texas (800) 323􀀆8724 [trainingcpe.thomson.com](trainingcpe.thomson.com) Copyright 2009 Thomson Reuters/PPC All Rights Reserved This material, or parts thereof, may not be reproduced in another document or manuscript in any form without the permission of the publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.􀀉From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations. The following are registered trademarks filed with the United States Patent and Trademark Office: Checkpoint Tools􀀁 PPC's Practice Aids􀀁 PPC's Workpapers 􀀂 PPC's Engagement Letter Generator 􀀂 PPC's Interactive Disclosure Libraries 􀀂 PPC's SMART Practice Aids 􀀂 Practitioners Publishing Company 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org). Practitioners Publishing Company 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org). Registration Numbers New Jersey 20CE00206800 (CE 2068) New York 001076 NASBA Registry 103166 NASBA QAS 006 Interactive Self􀀆study CPE Companion to PPC's Guide to Homeowners' Associations and Other Common Interest Realty Associations TABLE OF CONTENTS Page COURSE 1: AUTHORITATIVE ACCOUNTING LITERATURE FOR CIRAS Overview ................................................................................ 1 Lesson 1: Overview of Accounting for CIRAs ............................................. 3 Lesson 2: Accounting Treatment of Specific Transactions for Financial Reporting and Tax Purposes ............................................................ 11 Glossary ................................................................................. 133 Index .................................................................................... 137 COURSE 2: INCOME TAXES FOR CIRAS Overview ................................................................................ 141 Lesson 1: Overview of Tax Law for CIRAs ................................................ 143 Lesson 2: Taxation Under IRC Sections 528 and 277 ...................................... 185 Lesson 3: Unique Tax Issues Relating to Other Types of CIRAs ............................. 235 Glossary ................................................................................. 265 Index .................................................................................... 267 COURSE 3: PERFORMING SUBSTANTIVE PROCEDURES AND CONCLUDING THE AUDIT Overview ................................................................................ 269 Lesson 1: Performing Substantive Procedures ..............................

FAQs

What topics are covered in Course 1?

Course 1 covers authoritative accounting literature for CIRAs, including an overview of accounting for CIRAs and the accounting treatment of specific transactions for financial reporting and tax purposes.

Which tax rules does Course 2 address for CIRAs?

Course 2 addresses income taxes for CIRAs, including tax law overviews and taxation under IRC sections 528 and 277, plus unique tax issues relating to other types of CIRAs.

How are examination questions delivered within the course?

Examination questions are located throughout the course reading materials and appear after each lesson, with dedicated testing instructions, answer sheets, and course evaluations for each course.

Sep 26, 2026

Uploaded by Eliana