Course Information

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Unclaimed Property Laws: Audits
Author: Anthony L. Anreoli, EdD, CPA, CFE

Description:
This course summarizes the history of the 1954 Uniform Act and subsequent related legislation, the case law arising from its application, examination programs for unclaimed property, audit evidence used under unclaimed property statutes, reports developed by unclaimed property examiners, and collection procedures for unclaimed property.

Topics covered include:

  • Historical Development of Unclaimed Property Legislation
  • Examination Authority for Field Examinations
  • Reason to Believe Requirement
  • Examination Programs
  • Gathering and Compilation of Audit Evidence
  • The Report of Examination

Course Details:
Price:  $24.00
Field of Study:  Taxation
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-8117
Course was last updated on:  05/12/06
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Library:
Learning Center Core
State Taxation

Technical Requirements:
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC California 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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