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CPE Self-Study
Blockchain Implications for Tax
NASBA FIELD OF STUDY
Information Technology, Tax
LEVEL
Basic
CPE CREDITS
Online: 8.5
Gain the knowledge necessary to advise clients and organizations that are or may be involved in transactions involving Blockchain/DLT.

Tax section members and CITP credential holders receive a 20% discount:

When you log into this website with your AICPA member account, the section discount will be automatically applied during checkout. Section discounts cannot be combined with any other offer. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

CPE On-Demand
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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

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  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

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Product details

Learn blockchain technology in a clear, accessible, and integrated manner.

Who Will Benefit

This course is valuable to anyone who needs to understand the implications of Blockchain technology and digital assets on taxation. This includes:

  • CPAs and other professionals with clients; and organizations that are utilizing Blockchain technology
  • Accountants with clients or within organizations that are holding, trading, or issuing digital assets
  • Individuals who are interested in getting a better technical understanding of Blockchain technology and digital assets and the impact of this technology on taxable transactions.

Key Topics

  • Fintech Revolution
  • Distributed Ledger Technology
  • Digital Assets
  • Private Blockchains
  • Smart Contracts
  • Governance
  • Regulations
  • Taxation

Learning Objectives

  • Identify the impact of technology on taxation
  • Recognize the elements of distributed ledger technology (DLT)
  • Recall how digital assets can impact taxable transactions
  • Identify the tax implications of Blockchains
  • Identify the potential tax impact of Blockchain governance issues
  • Distinguish between terms the Blockchain, Bitcoin, and distributed ledger technology.
  • Distinguish how "Crypto-Economics" is different from traditional economics.

As Bitcoin becomes more mainstream, the use of its enabling technology, blockchain, will become more pervasive. Already, blockchain has affected the tax services industry and will continue to do so. This CPE course gives context to blockchain technology, so you will know how to master current tax issues, anticipate new challenges, and create value for yourself and your clients.

One of the series of learning programs created to help you gain an understanding of the importance and impact of blockchain on your clients and organization, this course will give you the knowledge necessary to advise clients and organizations that are or may be involved in transactions involving Blockchain/DLT. Beginning with foundational topics, moving to application, and culminating with a regulatory perspective, this course presents blockchain technology for tax professionals in a clear, accessible, and integrated manner.

In this course, we will explore such topics as smart contracts, digital assets, private blockchain, governances, and taxation, as well as relevant principles, insights, and frameworks that will be valuable for tax professionals long after the completion of the course. Although, the focus of this course is distributed ledger technology (DLT), you will also learn how evolving blockchain technology will affect your clients and your practice area.

Ratings and reviews
Author(s)

Tom Prieto, CPA, MBT

Tom Prieto is an author, CPE instructor, and an accounting professor at College of the Canyons in Santa Clarita, Calif.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$379.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$379.00
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CREDIT INFO
CPE credits
Online
: 8.5
NASBA Field of Study
Information Technology, Tax
Level
Basic
Prerequisites
Basic knowledge of Blockchain technology.
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
BLTA
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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