Kensho Professional Development

Written for people with something better to do.

2026 Annual Federal Tax Refresher
AFTR 6 hrs

2026 Annual Federal Tax Refresher

For Non-Exempt Preparers

Six hours of federal tax content plus a three-hour, 100-question exam. Required for non-exempt preparers who want the 2027 AFSP Record of Completion; finish by December 31.
Your AI Doesn't Have a PTIN
Ethics 2 hrs

Your AI Doesn’t Have a PTIN

Due Diligence Under Circular 230

How the due diligence duties in Circular 230 §10.22 apply when AI tools do part of the work. Two ethics credits, written for practitioners already using these tools.
Coming soon
The Client You Shouldn't Have Kept
Ethics

The Client You Shouldn’t Have Kept

When Continuing the Engagement Becomes the Violation

2 hrs
Representation and Written Advice
Ethics

Representation and Written Advice

Forms 2848 and 8821, §10.37, and Duties That Outlast the Return

2 hrs
Taking a Position
Ethics

Taking a Position

Standards, Disclosure, and the §6694 Penalty

2 hrs
Before You Sign Schedule 1-A
Federal Tax Update

Before You Sign Schedule 1-A

Tips, Overtime, Car Loan Interest, and the Senior Deduction

2 hrs
Advising Families on Trump Accounts
Federal Tax Update

Advising Families on Trump Accounts

Eligibility, Contributions, Gift Tax, and Taxation at 18

2 hrs
Before You Deduct the Gift
Federal Tax Update

Before You Deduct the Gift

The OBBBA Charitable Rules, Substantiation, and Year-End Planning

1 hr
Whose Child, Which Credit
Federal Tax Update

Whose Child, Which Credit

Family Tax Credits After OBBBA

1 hr
Before You Take the Pass-Through Deduction
Federal Tax Update

Before You Take the Pass-Through Deduction

What OBBBA Changed in §199A

1 hr
Federal Taxation of Retirement Income
Federal Tax

Federal Taxation of Retirement Income

Roth Catch-Ups, Long-Term Care Distributions, and the Annual Limits

1 hr
Before You Issue the 1099s
Federal Tax

Before You Issue the 1099s

Contractors, Payment Apps, and W-2 Tips and Overtime

1 hr
One Return, Four Penalties
Federal Tax

One Return, Four Penalties

Due Diligence for EITC, CTC, AOTC, and Head of Household

2 hrs
Rental Property and Passive Activities
Federal Tax

Rental Property and Passive Activities

Material Participation, the $25,000 Allowance, and the Passive Loss Rules

2 hrs
Before You Expense It
Federal Tax

Before You Expense It

Schedule C Preparation

1 hr
What the K-1 Doesn't Tell You
Federal Tax

What the K-1 Doesn’t Tell You

Outside Basis, At Risk, and QBI at the Owner Level

2 hrs
In developmentFederal Tax — In an Hour

A series of 1-CE Federal Tax courses that work a single mechanism — a form, a code section, a specific rule — all the way through. In development. Not yet available for purchase or CE credit.

In developmentIAR CE

Continuing education for state-registered investment adviser representatives — courses in ethics & professional responsibility and products & practice, written to the NASAA IAR CE model rule. Not yet available for CE credit.

In developmentIllinois CLE

Continuing legal education for Illinois attorneys — courses covering professional responsibility, mental health & substance abuse, and diversity & inclusion topics. Courses submitted for individual accreditation through PCAM under Illinois MCLE Rule 795. Not yet available for CLE credit.

In developmentTexas CLE

Continuing legal education for Texas attorneys — courses covering ethics, tax, cybersecurity, and forensic topics. Courses in the queue for individual accreditation by the State Bar of Texas MCLE. Not yet available for CLE credit.

In developmentTribal CE

A category in development. Continuing education for professionals whose practice touches federal Indian law, tribal jurisdiction, and Indian Country matters. Not yet available.

Who’s behind this

Jennifer Harris Smith, JD, CPA
Attorney (Texas). CPA (Texas). Member of Texas Bar College.

General counsel at a long-term care consulting firm, then forensic and valuation work at Deloitte and CBIZ, then five years teaching graduate tax and forensic accounting. Since 2017 I’ve written continuing education full time: more than 200 courses for CPAs, enrolled agents, attorneys and financial advisers.

Full bio →

Why “Kensho”?

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