CFCPEForgeSelf-study CPE
← Back to course catalog

Continuing Professional Education · Self-Study

Business Credits & Incentives

Built from primary sources · statutes, standards & official guidance

CPE credits
4 CPE credits
Lessons
4 lessons
Field of study
Taxes
Pass requirement
70% to pass
Start course →

Lessons

0 of 4 completed
  1. The R&D Credit: §41 Mechanics & the §174 InterplayNot started~88 min
  2. Energy Credits After OBBBA: What's Repealed, Phased Out, and SurvivingNot started~88 min
  3. Hiring Credits After OBBBA: §45F Child Care and §45S Paid LeaveNot started~94 min
  4. Opportunity Zones After OBBBA: The Permanent §1400ZNot started~87 min

Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.

Course details

Program information

Delivery method
QAS Self-Study
Program level
Intermediate — Intermediate: applies credit computation rules to realistic business scenarios.
Prerequisites
Basic federal income tax
Advance preparation
None
Final exam
70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
Content last reviewed
2026-09-22
Accessibility
Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally audited.
Refund policy
Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued the course is considered complete and is no longer refundable, because the CPE credit has been earned. Request by emailing [SUPPORT EMAIL] with your full name, course title, and order or enrollment confirmation details. Approved refunds are returned to the original payment method within 10 business days of approval, with written confirmation. If [SPONSOR ENTITY] discontinues a course before you complete it, you receive an automatic full refund or, at your option, transfer of enrollment to a replacement course. This policy does not limit any rights you may have under applicable consumer-protection law in [STATE].
Complaint resolution
Draft — pending attorney and CPA review. Email [SUPPORT EMAIL] with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail. We acknowledge receipt within 2 business days. We investigate and provide a written response within 10 business days of acknowledgment; if more time is needed we will tell you why and give a revised date. Complaints and resolutions are documented and retained for [RETENTION PERIOD]. If you are not satisfied, escalate to [TITLE] at [EMAIL]. Nothing in this policy prevents you from contacting NASBA or your state board of accountancy.

CPE credit basis

NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.

LessonWordsQuestionsComputedClaimed
1. The R&D Credit: §41 Mechanics & the §174 Interplay9,2042088.1 min · 1.5 credits1 credit
2. Energy Credits After OBBBA: What's Repealed, Phased Out, and Surviving9,2252088.2 min · 1.5 credits1 credit
3. Hiring Credits After OBBBA: §45F Child Care and §45S Paid Leave10,2862094.1 min · 1.5 credits1 credit
4. Opportunity Zones After OBBBA: The Permanent §1400Z9,0772087.4 min · 1.5 credits1 credit

Please read

Educational material only. This course is for continuing professional education and does not constitute tax advice or authoritative guidance. Verify all figures and requirements against the current primary authorities: the Internal Revenue Code, Treasury regulations, IRS forms and instructions, and current IRS guidance. Tax provisions change; this course reflects research conducted in September 2026.