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

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CPE On-Demand
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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

Tom Prieto, CPA, MBT

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


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CPE credits
: 8.5
NASBA Field of Study
Information Technology, Tax
Basic knowledge of Blockchain technology.
Delivery Method
QAS Self-Study
Course acronym
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