The NYSSCPA website and CPE store will be undergoing maintenance and may not be accessible from 10pm on Saturday, April 13 throughout the day Sunday, April 14. We apologize for any inconvenience.


Attention FAE Customers:
Please be aware that NASBA credits are awarded based on whether the events are webcast or in-person, as well as on the number of CPE credits.
Please check the event registration page to see if NASBA credits are being awarded for the programs you select.

What You Need To Know


 

Upcoming Events and Opportunities

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What's New at the Society?


 
Unlimited CPE for NYSSCPA Members

Introducing a New Member Benefit!
 
NYSSCPA members now have free unlimited access to CPE courses in our Self Study Course Catalog.
 
"I enjoy the online CPE because it allows for me to stay up-to-date with pertinent accounting issues while studying on my own time. I can pause the sessions and resume at my convenience. I feel the CPE is highly relevant as a majority of the sessions have lecturers who are experts in their field. The online interface that NYSSCPA utilizes is user friendly and allows me to easily sort by topic."
– Greg Kozerski, Jr., NYSSCPA Member

 
 
The New NYSSCPA Career Center

Whether you're an employer looking for your next great hire, or a job seeker looking for your next great opportunity, the NYSSCPA Career Center is here to assist you.

Employers: Post Job Descriptions Here
Job Seekers: View Open Positions Here

 
 
Get Money Smart

The cost of financial ignorance is high.

Check out these materials and consider attending one of our free events to learn more about taxes, credit, debt, budgeting, the basics of investing and learning activities for children.

 
 
The NYSSCPA Technical Helpline

Stumped? Get CPA expertise through the technical helpline!

Email your inquires to technicalhelpline@nysscpa.org.

 

The Latest From Our Publications


Read the Jan/Feb 2024 Issue on


CPAJournal.com

Accounting and auditing issues have long been at the core of the profession, but that does not mean they are static. Covered extensively in this issue, Baruch College's annual audit conference brings practitioners together with leading regulators and standards setters to discuss both core topics and emerging issues. Recently appointed PCAOB board member George Botic analyzed the question of who is responsible for audit quality, as well as where PCAOB inspections fit within that mission. Two emerging issues—ESG (environmental, social, and governance) reporting and digital assets—were also the subject of lively panel discussions covered in this issue.

Read Now »


  • Getting Back to Basics: Securities Analysis and Section 475 Elections
    Apr 3, 2024
    In the dynamic world of financial markets, investors and traders employ various strategies to maximize returns and manage risks. However, these strategies often come with complex (at times, costly) tax implications that can significantly affect the taxable income reported. Understanding the common tax adjustments that arise from trading in the financial markets (e.g., wash sales, straddle adjustments, constructive sales) and the methods to remedy or control the amount of the adjustments are key to a tax-efficient trading strategy.
  • A Practical Discussion with Respect to Internal Revenue Code Section 1031—The "Like Kind" Tax-deferred Exchange, Part 3
    Apr 3, 2024

    This is the final part of a three-part series explaining the basics of the tax-deferred 1031 exchange, the different types available, the mechanics of how they work, and the benefits to be reaped by a client who decides to partake in such an exchange. To view Part 1, please click here. To view Part 2, please click here.

  • IRS and Treasury Release Proposed Regulations on Donor Advised Funds
    Apr 3, 2024

    Another seismic development occurred just before the end of 2023 as the Treasury Department and Internal Revenue Service released proposed regulations on donor advised funds (DAFs). The release of the proposed regulations was significant not least because of how long the sector has been operating without meaningful guidance in this area. It has been over 15 years since DAFs were first legally defined and specifically regulated with the addition of Section 4966 and related provisions of the Internal Revenue Code as part of the Pension Protection Act in 2006.

  • 2023 in Review and an Outlook on the Horizon for Tax-Exempt Entities
    Apr 3, 2024

    As we enter a new year—an election year at that—many business tax incentives, including those affecting tax-exempt organizations, face potential elimination after 2025. As of this writing, Congress has introduced legislation to extend some of these incentives. Meanwhile, the popular Employee Retention Tax Credit (ERC) came under IRS fire in 2023 after a significant uptick in fraudulent claims by unscrupulous ERC “mills.” The following summarizes updates to the ERC along with other significant changes presented recently at the FAE’s Exempt Organization Conference.