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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.  \nThe following are registered trademarks filed with the United States Patent and Trademark Office:  \nCheckpoint Tools􀀁 PPC's Practice Aids􀀁 PPC's Workpapers 􀀂  \nPPC's Engagement Letter Generator 􀀂  \nPPC's Interactive Disclosure Libraries 􀀂  \nPPC's SMART Practice Aids 􀀂  \nPractitioners 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).  \nPractitioners 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).  \nRegistration Numbers  \nNew Jersey 20CE00206800 (CE 2068)  \nNew York 001076 NASBA Registry 103166 NASBA QAS 006  \nInteractive Self􀀆study CPE  \nCompanion to PPC's Guide to  \nHomeowners' Associations and Other Common Interest Realty Associations  \nTABLE OF CONTENTS  \nPage  \nCOURSE 1: AUTHORITATIVE ACCOUNTING LITERATURE FOR CIRAS Overview ................................................................................ 1  \nLesson 1: Overview of Accounting for CIRAs ............................................. 3  \nLesson 2: Accounting Treatment of Specific Transactions for Financial Reporting and Tax Purposes ............................................................ 11  \nGlossary ................................................................................. 133  \nIndex .................................................................................... 137  \nCOURSE 2: INCOME TAXES FOR CIRAS Overview ................................................................................ 141  \nLesson 1: Overview of Tax Law for CIRAs ................................................ 143  \nLesson 2: Taxation Under IRC Sections 528 and 277 ...................................... 185  \nLesson 3: Unique Tax Issues Relating to Other Types of CIRAs ............................. 235  \nGlossary ................................................................................. 265  \nIndex .................................................................................... 267  \nCOURSE 3: PERFORMING SUBSTANTIVE PROCEDURES AND CONCLUDING THE AUDIT Overview ................................................................................ 269  \nLesson 1: Performing Substantive Procedures ..............................","cbCaiuZS18u50KSy","https://ap.wps.com/l/cbCaiuZS18u50KSy","pdf",2013354,566,"English","# COURSE 1: AUTHORITATIVE ACCOUNTING LITERATURE FOR CIRAS\n## Lesson 1: Overview of Accounting for CIRAs\n## Lesson 2: Accounting Treatment of Specific Transactions for Financial Reporting and Tax Purposes\n## Glossary\n## Index\n# COURSE 2: INCOME TAXES FOR CIRAS\n## Lesson 1: Overview of Tax Law for CIRAs\n## Lesson 2: Taxation Under IRC Sections 528 and 277\n## Lesson 3: Unique Tax Issues Relating to Other Types of CIRAs\n## Glossary\n## Index\n# COURSE 3: PERFORMING SUBSTANTIVE PROCEDURES AND CONCLUDING THE AUDIT\n## Lesson 1: Performing Substantive Procedures\n## Lesson 2: Concluding the Audit\n## Glossary\n## Index\n# COURSE 4: PRE-ENGAGEMENT ACTIVITIES AND AUDIT PLANNING FOR AUDITS OF CIRAS\n## Lesson 1: Pre-engagement Activities\n## Lesson 2: Audit Planning\n## Lesson 3: Specialists, Sampling, Workpapers, and Initial Engagements\n## Glossary\n## Index","[{\"question\":\"What topics are covered in Course 1?\",\"answer\":\"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.\"},{\"question\":\"Which tax rules does Course 2 address for CIRAs?\",\"answer\":\"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.\"},{\"question\":\"How are examination questions delivered within the course?\",\"answer\":\"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.\"}]","HOAT09 - Self-Study Continuing Professional Education - Interactive Self-study CPE | PDF",1790412926,1426]