Approved IAR CE Courses

This course explains the principles of effective fraud investigation and is intended for CPAs, auditors, investigators, and others who want to learn about the fraud investigation process. These materials take you step-by-step, from the logging of initial allegations through to planning and conducting an investigation and presenting the related findings. Techniques, tips, and tales from the trenches abound in this scintillating coverage of an important topic for the business community.

The role of the investment adviser is governed by industry rules and regulations such as the Investment Advisers Act of 1940 and the Investment Company Act of 1940. This course provides an overview of rules surrounding registration, as well as industry rules and regulations impacting your role. 

This course will look at important recent compliance and trading changes and how those changes impact your duties as a financial professional. The new marketing rule, the DOL rule, the increasing focus on digital assets, and the uncertainty of the economy short-term are all issues that will impact your life as a financial professional and require changes in your practices.

The SECURE Act introduced significant changes to retirement planning, particularly in the distribution of IRA assets to heirs and beneficiaries. This course explains the rules for inherited IRAs—traditional and Roth—and the requirements for IRA owners and beneficiaries. Given the complexity and potential penalties for mishandling inherited IRA funds, clients need knowledgeable advisors to guide them in making suitable planning decisions.

This course will focus on firms and representatives legal and regulatory obligations to avoid and prevent insider trading, and the barriers that are among the most common preventative measures firms take. It will look at the history, development, and operation of insider trading and the various regulatory barriers established to aid in its prevention.

There are many types of investment vehicles, each with unique characteristics. In this course we will explore those investment vehicles and their characteristics, such as costs, benefits, tax implications, and risks associated with each.

Rollovers account for the largest source of contributions to IRAs. Ensuring that consumers receive accurate, and unbiased information regarding their distribution and rollover options is critically important to making informed decisions. This course covers IRA rollover rules, helping financial professionals guide clients in managing retirement assets effectively and avoiding unintended taxes and penalties.

The irrevocable life insurance trust (ILIT) is one of the most widely used estate planning tools. Those who work in the estate planning field-or any professional who wants to extend his or her practice into this arena-should become knowledgeable about ILITs, and how and why they are used. The purpose of this course is to provide a general understanding of trusts and how they work, with a specific focus on irrevocable life insurance trusts. Along with an exploration of ILITs, the course explains collateral issues that might arise in their creation and operation including a number of important tax-related issues.

For over 20 years, the Internal Revenue Service has made a spring announcement of its Dirty Dozen list of scams and schemes. This course reviews the items on the 2025 Dirty Dozen list, explaining the nature of these schemes and their impact on taxpayers and tax professionals. You will see that the IRS is focused on fraud associated with certain highly promoted activities (CRATs, foreign treaties, captive insurance companies, and monetized installment sales), consumer-related fraud, and activities typically engaged in by high-net-worth individuals. 

The SEC released a new Marketing Rule, replacing outdated regulations from 1961. It modernized RIA advertising and marketing to address technological changes. It also replaced the old solicitation rule for paid solicitors and introduced new definitions that control the rule’s application.