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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.  \nGear Up 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).  \nGear Up is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, [TN 37219-2417. Website: www.nasba.org](TN 37219-2417. Website: www.nasba.org).  \nCFP®, CERTIFIED FINANCIAL PLANNER®, and  are certification marks owned by the Certified Financial Planner Board of Standards, Inc. These marks are awarded to individuals who successfully complete CFP® Board's initial and ongoing certification requirements.  \nRegistration Numbers  \nNew York 00505  \nTexas 000941  \nNASBA Registry 103024  \nNASBA QAS 017  \nINTRODUCTION  \nIndividuals: Special Tax Situations is an interactive self-study CPE course designed to enhance your understanding of the latest issues in the field. To obtain credit, you must log on to our Online Grading System at [OnlineGrading.Thomson.com](OnlineGrading.Thomson.com) to complete the Examination for CPE Credit by November 30, 2011. Complete instructions are included below and in the Testing Instructions on page 141.  \nTaking the Course  \nYou are asked to read the material and, during the course, to test your comprehension of each of the learning objectives by answering self-study quiz questions. After completing each quiz, you can evaluate your progress by comparing your answers to both the correct and incorrect answers and the reason for each. References are also cited so you can go back to the text where the topic is discussed in detail. Once you are satisfied you understand the material, answer the examination questions which follow each lesson and record your answer choices by logging on to our Online Grading System.  \nQualifying Credit Hours—QAS or Registry  \nGear Up is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Registry) and as a Quality Assurance Service (QAS) sponsor. Part of the requirements for both Registry and QAS membership include conforming to the Statement on Standards of Continuing Professional Education (CPE) Programs (the standards) . The standards were developed jointly by NASBA and the AICPA. As of this date, not all boards of public accountancy have adopted the standards. This course is designed to comply with the standards. For states adopting the standards, recognizing QAS hours or Registry","cbCaicYNbVKSdgbT","https://ap.wps.com/l/cbCaicYNbVKSdgbT","pdf",1064555,152,"English","# Introduction\n## Taking the Course\n## Qualifying Credit Hours—QAS or Registry\n## Obtaining CPE Credit\n## Obtaining CFP® Credit","[{\"question\":\"How can learners obtain CPE credit for this self-study course?\",\"answer\":\"Learners log on to the Online Grading System at OnlineGrading.Thomson.com to complete the Examination for CPE Credit by the deadline stated in the course. After scoring 70% or higher, a certificate documenting CPE credits is issued for each examination score.\"},{\"question\":\"How does the course help learners check their understanding during study?\",\"answer\":\"Learners read the course material and answer self-study quiz questions aligned to learning objectives. After each quiz, they compare responses to the correct and incorrect answers and review the reason for each, supported by cited references for deeper reading.\"},{\"question\":\"What determines whether credit hours are counted as QAS or Registry hours?\",\"answer\":\"The course states that Gear Up is registered as both a National Registry of CPE Sponsors (Registry) sponsor and a Quality Assurance Service (QAS) sponsor, and that credit hours are measured in 50-minute contact hours for states recognizing the standards. Learners must check with their state licensing board because some states require 100-minute contact hours and acceptance authority remains with the board.\"}]","Individuals: Special Tax Situations - Introduction - Taking the Course | PDF",1790405706,383]