Content Accuracy Monitor
Two audits run across the library: indexed California tax figures, and the wider professional-skills modules. Both detect drift only — every change is reviewed by a person before it reaches a learner.
Works through the library, checking each module once its own review cadence has elapsed — weekly for compliance, finance, healthcare and IT security, fortnightly for fast-moving technical subjects, every three weeks for the rest. Each lesson is compared against the sources that publish change in its subject — vendor documentation, regulators and standards bodies. Nothing is published automatically; every finding waits here for review.
4 reviewed changes not yet announced
Email every learner a short note on what was refreshed. Good for keeping past learners in touch with the platform.
Computer Basics
In Windows 11, taskbar alignment is located under Taskbar behaviors rather than directly under Taskbar.
Lesson: Introduction to Windows
Currently in the lesson
In Windows 11 the taskbar is centred by default, with the Start button in the middle. If you prefer the older look, Settings, then Personalization, then Taskbar lets you move it back to the left.
Proposed replacement
In Windows 11 the taskbar is centred by default, with the Start button in the middle. If you prefer the older look, go to Settings, then Personalization, then Taskbar, expand Taskbar behaviors, and change Taskbar alignment to Left.
In Windows 11, changing the taskbar alignment requires expanding the 'Taskbar behaviors' section under Taskbar settings to access the 'Taskbar alignment' dropdown menu.
Source: Microsoft Support - Customize the Taskbar in Windowsopen source
Bookkeeping Fundamentals for Tax Professionals
The gross receipts test threshold under IRC § 448 for 2025 is $31 million, not $30 million.
Lesson: Read Part 1: Deep Dive into Bookkeeping Principles
Currently in the lesson
1. **C Corporations** with average annual gross receipts over $30 million (2025 threshold, indexed) must use accrual (or hybrid). 2. **Partnerships** with a C corporation partner and gross receipts over $30 million must use accrual.
Proposed replacement
1. **C Corporations** with average annual gross receipts over $31 million (2025 threshold, indexed) must use accrual (or hybrid). 2. **Partnerships** with a C corporation partner and gross receipts over $31 million must use accrual.
The inflation-adjusted small business gross receipts threshold under IRC § 448(c) increased to $31 million for tax year 2025 (Revenue Procedure 2024-40).
Source: IRS Revenue Procedure 2024-40open source
Bookkeeping Fundamentals for Tax Professionals
The Schedule C line reference for other expenses has been updated to Line 27b rather than lines 48-50.
Lesson: Read Part 2: Financial Statements, Adjustments & Tax Mapping
Currently in the lesson
| Other Expenses (Part V) | Lines 48-50 | Anything not on lines 8-26 |
Proposed replacement
| Other Expenses (Part V) | Line 27b (from line 48) | Anything not on lines 8-26 |
According to the 2025 Instructions for Schedule C (Form 1040), other expenses from Part V line 48 are reported on line 27b, reflecting the updated form layout.
Source: 2025 Instructions for Schedule C (Form 1040)open source
Bookkeeping Fundamentals for Tax Professionals
Section 179 expensing limit for 2025 is stated as $1.22 million, which was the 2024 limit and is significantly outdated.
Lesson: Review Part 2: Adjustments, Reconciliation & Tax Prep
Currently in the lesson
- **Section 179** - expense up to $1.22 million (2025) of equipment in year one.
Proposed replacement
- **Section 179** - expense up to $2.5 million (2025) of equipment in year one.
The $1.22 million limit was for tax year 2024; the 2025 limit was adjusted and substantially increased under updated tax legislation to $2.5 million.
Source: U.S. Bank Commercial Banking Insights / Landmark CPAsopen source
Bookkeeping Fundamentals for Tax Professionals
Bonus depreciation is stated as 40% for 2025 and phasing down, whereas 100% bonus depreciation was restored for eligible property.
Lesson: Review Part 2: Adjustments, Reconciliation & Tax Prep
Currently in the lesson
- **Bonus Depreciation** - 40% for 2025 (phasing down from 100% in 2022).
Proposed replacement
- **Bonus Depreciation** - 100% for qualifying property acquired and placed in service after January 19, 2025 (40% if acquired on or before that date).
Under enacted legislation, bonus depreciation was restored to 100% for qualifying property placed in service after January 19, 2025 rather than continuing to phase down to 40%.
Source: Plante Moran Insightsopen source
Federal Tax Preparation Certification Program
The listed 2025 standard deduction amounts reflect outdated 2024 tax figures instead of statutory 2025 amounts.
Lesson: Read: Deep Dive into IRS Regulations and Tax Code
Currently in the lesson
#### 2025 Filing Thresholds **SINGLE:** - Under 65: $14,600 (standard deduction amount) - 65 or older: $16,550 (standard deduction + additional amount) **MARRIED FILING JOINTLY:** - Both spouses under 65: $29,200 - One spouse 65 or older: $31,150 - Both spouses 65 or older: $33,100 **MARRIED FILING SEPARATELY:** - Any age: $5 (if spouse itemizes, you must file regardless of income) **HEAD OF HOUSEHOLD:** - Under 65: $21,900 - 65 or older: $23,850 **QUALIFYING SURVIVING SPOUSE:** - Under 65: $29,200 - 65 or older: $31,150 #### Additional Standard Deduction Amounts (Age 65+) **2025 Additional Amounts:** - Single or HOH: $1,950 - MFJ or QSS:
Proposed replacement
#### 2025 Filing Thresholds **SINGLE:** - Under 65: $15,750 (standard deduction amount) - 65 or older: $17,750 (standard deduction + additional amount) **MARRIED FILING JOINTLY:** - Both spouses under 65: $31,500 - One spouse 65 or older: $33,100 - Both spouses 65 or older: $34,700 **MARRIED FILING SEPARATELY:** - Any age: $5 (if spouse itemizes, you must file regardless of income) **HEAD OF HOUSEHOLD:** - Under 65: $23,625 - 65 or older: $25,625 **QUALIFYING SURVIVING SPOUSE:** - Under 65: $31,500 - 65 or older: $33,100 #### Additional Standard Deduction Amounts (Age 65+) **2025 Additional Amounts:** - Single or HOH: $2,000 - MFJ or QSS: $1,600
For tax year 2025, the standard deduction is $15,750 for Single/MFS, $31,500 for MFJ/QSS, and $23,625 for HOH, with additional amounts for age 65+ of $2,000 (Single/HOH) and $1,600 (MFJ/QSS).
Source: IRS - New and enhanced deductions for individuals / IRM Procedural Update ts-03-0126-0042open source
Federal Tax Preparation Certification Program
The State and Local Tax (SALT) deduction limitation is stated as capped at $10,000 for tax year 2025.
Lesson: Recite: Articulating Federal Tax Concepts
Currently in the lesson
2. **State and Local Taxes (SALT)** - **LIMIT: $10,000 cap** (single or MFJ) - Includes: State income tax (or sales tax) + property tax - Choose either income tax OR sales tax (not both)
Proposed replacement
2. **State and Local Taxes (SALT)** - **LIMIT: $40,000 cap** ($20,000 for MFS) - Includes: State income tax (or sales tax) + property tax - Choose either income tax OR sales tax (not both)
The state and local tax (SALT) deduction limitation was temporarily increased to $40,000 ($20,000 for married filing separately) effective for taxable years beginning in calendar year 2025.
Source: IRS VITA/TCE Training - Standard and Itemized Deductionsopen source
Cyber Security Specialist
NIST Cybersecurity Framework is listed as having five functions while including Govern, which makes six functions in CSF 2.0.
Lesson: Governance, Risk, Compliance and Frameworks
Currently in the lesson
Five functions - Govern, Identify, Protect, Detect, Respond, Recover.
Proposed replacement
Six functions - Govern, Identify, Protect, Detect, Respond, Recover.
NIST Cybersecurity Framework (CSF) 2.0 expanded the core from five functions to six by adding the Govern function alongside Identify, Protect, Detect, Respond, and Recover.
Source: NIST CSF 2.0open source
ADA Document Compliance
The ADA Title II compliance deadline for larger entities is stated as April 2027 instead of April 2026.
Lesson: Reporting, Procurement and Governance
Currently in the lesson
The Department of Justice's April 2027 deadline mandates that state and local government digital content—including documents—must meet WCAG 2.1 Level AA for entities with populations of 50,000 or more.
Proposed replacement
The Department of Justice's April 2026 deadline mandates that state and local government digital content—including documents—must meet WCAG 2.1 Level AA for entities with populations of 50,000 or more.
The DOJ's final rule under ADA Title II sets the compliance deadline for entities serving populations of 50,000 or more as April 24, 2026, not April 2027.
Source: Fact Sheet: New Rule on the Accessibility of Web Content and Mobile Apps Provided by State and Local Governments | ADA.govopen source
ADA Document Compliance
The compliance deadlines for ADA Title II are incorrect.
Lesson: Testing and Auditing Documents
Currently in the lesson
The deadlines are April 26, 2027, for public entities with populations of 50,000 or more, and April 26, 2028, for smaller entities and special district governments.
Proposed replacement
The deadlines are April 24, 2026, for public entities with populations of 50,000 or more, and April 26, 2027, for smaller entities and special district governments.
Under the Department of Justice's Title II final rule, public entities with populations of 50,000 or more must comply by April 24, 2026, and smaller entities or special districts have until April 26, 2027.
Source: Fact Sheet: New Rule on the Accessibility of Web Content and Mobile Apps Provided by State and Local Governments | ADA.govopen source
ADA Document Compliance
PDF/UA-2 is described as in development, but it has already been published as ISO 14289-2:2024.
Lesson: IAAP ADS Certification and Your Document Career
Currently in the lesson
Meanwhile, PDF/UA-2 and the future WCAG 3.0 are in development.
Proposed replacement
Meanwhile, PDF/UA-2 has been published and the future WCAG 3.0 is in development.
ISO 14289-2 (PDF/UA-2) was officially released by ISO and the PDF Association in 2024 rather than remaining in development.
Source: The PDF Association - PDF/UA-2open source
Sterile Processing Technician: CRCST Exam Prep
ISO and FDA classify chemical indicators into types rather than classes.
Lesson: Chapter 17: Monitoring and Recordkeeping for Sterile Processing
Currently in the lesson
These are classified by the International Organization for Standardization (ISO) and the FDA into six classes.
Proposed replacement
These are classified by the International Organization for Standardization (ISO 11140-1) and the FDA into six types (formerly called classes).
Under ISO 11140-1 and current AAMI/FDA harmonization, chemical indicators are categorized into six types (Types 1 through 6) rather than classes, to prevent confusion with medical device classification.
Source: ANSI/AAMI ST79 / ISO 11140-1 Sterilization of health care products - Chemical indicatorsopen source
Sterile Processing Technician: CRCST Exam Prep
Sterile processing ergonomic guidance places heavy trays on middle shelves, not lower shelves.
Lesson: Chapter 16: Sterile Storage and Transport
Currently in the lesson
Heavy trays must always be placed on lower shelves to prevent accidental drops and ergonomic injuries.
Proposed replacement
Heavy trays should be placed on middle shelves to prevent accidental drops and ergonomic injuries.
Standard ergonomic and sterile processing guidance from HSPA and AAMI specifies storing heavy instrument trays on middle shelves (between waist and shoulder height) rather than bottom shelves to reduce lifting strain and injury risk.
Source: Fundamentals of sterile storage (HSPA / OR Manager)open source
California State Tax Preparation Certification
California gives an automatic six-month filing extension without needing to file Form 3519 unless a payment is due.
Lesson: Read: California Tax Code Deep Dive
Currently in the lesson
Automatic extension to October 15th (must file Form 3519 or pay estimated tax)
Proposed replacement
Automatic extension to October 15th (Form 3519 is only submitted if a payment is due)
California grants an automatic 6-month paperless extension of time to file without requiring an application; Form 3519 is strictly a payment voucher used only when the taxpayer owes tax by April 15th.
Source: California Franchise Tax Board - Due dates for taxesopen source
Bookkeeping Fundamentals for Tax Professionals
Outdated Section 179 maximum expense limit for tax year 2025
Lesson: Review Part 2: Adjustments, Reconciliation & Tax Prep
Currently in the lesson
**Section 179** - expense up to $1.22 million (2025) of equipment in year one.
Proposed replacement
**Section 179** - expense up to $2.5 million (2025) of equipment in year one.
For tax years beginning in 2025, the IRS Form 4562 instructions establish that the maximum Section 179 expense deduction limit was raised to $2,500,000.
Source: IRS Instructions for Form 4562 (2025)open source
Bookkeeping Fundamentals for Tax Professionals
The small business inventory exception gross receipts cap for 2025 is $31 million, not $30 million.
Lesson: Read Part 1: Deep Dive into Bookkeeping Principles
Currently in the lesson
4. **Businesses with inventory** historically had to use accrual—BUT the TCJA created an exception: qualifying small businesses (average gross receipts ≤ $30 million) may treat inventory as non-incidental materials and supplies and use cash method.
Proposed replacement
4. **Businesses with inventory** historically had to use accrual—BUT the TCJA created an exception: qualifying small businesses (average gross receipts ≤ $31 million) may treat inventory as non-incidental materials and supplies and use cash method.
Small business taxpayers exempt from inventory accounting under IRC §471(c) are defined using the IRC §448(c) gross receipts test, which is $31 million for 2025.
Source: IRS Revenue Procedure 2024-40, Section 3.34open source
Bookkeeping Fundamentals for Tax Professionals
Outdated bonus depreciation percentage and phase-down schedule for 2025
Lesson: Review Part 2: Adjustments, Reconciliation & Tax Prep
Currently in the lesson
**Bonus Depreciation** - 40% for 2025 (phasing down from 100% in 2022).
Proposed replacement
**Bonus Depreciation** - 100% for qualifying property acquired and placed in service in 2025.
Bonus depreciation was permanently restored to 100% for qualifying business property acquired after January 19, 2025, rather than phasing down to 40%.
Source: Instructions for Form 4562 (2025) / IRS Depreciation Guidanceopen source
Federal Tax Preparation Certification Program
Gross income filing thresholds for 2025 reflect outdated 2024 figures.
Lesson: Review: Reinforcing Federal Tax Knowledge
Currently in the lesson
| Filing Status | Age | Gross Income Threshold | |--------------|-----|------------------------| | Single | Under 65 | $14,600 | | Single | 65+ | $16,550 | | MFJ | Both under 65 | $29,200 | | MFJ | One 65+ | $31,150 | | MFJ | Both 65+ | $33,100 | | MFS | Any | **$5** | | HOH | Under 65 | $21,900 | | HOH | 65+ | $23,850 | | QSS | Under 65 | $29,200 | | QSS | 65+ | $31,150 |
Proposed replacement
| Filing Status | Age | Gross Income Threshold | |--------------|-----|------------------------| | Single | Under 65 | $15,750 | | Single | 65+ | $17,750 | | MFJ | Both under 65 | $31,500 | | MFJ | One 65+ | $33,100 | | MFJ | Both 65+ | $34,700 | | MFS | Any | **$5** | | HOH | Under 65 | $23,625 | | HOH | 65+ | $25,625 | | QSS | Under 65 | $31,500 | | QSS | 65+ | $33,100 |
IRS Publication 501 Table 1 establishes the 2025 gross income filing requirement thresholds as $15,750 (Single under 65), $17,750 (Single 65+), $31,500 (MFJ under 65), and $23,625 (HOH under 65).
Source: Internal Revenue Service - Publication 501 (2025), Dependents, Standard Deduction, and Filing Informationopen source
Bookkeeping Fundamentals for Tax Professionals
The gross receipts test threshold under IRC §448(c) for tax year 2025 is $31 million, not $30 million.
Lesson: Read Part 1: Deep Dive into Bookkeeping Principles
Currently in the lesson
1. **C Corporations** with average annual gross receipts over $30 million (2025 threshold, indexed) must use accrual (or hybrid).
Proposed replacement
1. **C Corporations** with average annual gross receipts over $31 million (2025 threshold, indexed) must use accrual (or hybrid).
The gross receipts limitation under IRC §448(c) is indexed annually for inflation and increased to $31 million for tax year 2025 (Revenue Procedure 2024-40).
Source: IRS Revenue Procedure 2024-40, Section 3.34open source
Bookkeeping Fundamentals for Tax Professionals
The small business threshold under IRC §448(c) for partnerships with C corporation partners in 2025 is $31 million, not $30 million.
Lesson: Read Part 1: Deep Dive into Bookkeeping Principles
Currently in the lesson
2. **Partnerships** with a C corporation partner and gross receipts over $30 million must use accrual.
Proposed replacement
2. **Partnerships** with a C corporation partner and gross receipts over $31 million must use accrual.
The inflation-adjusted gross receipts threshold under Section 448(c) applied to partnerships with C corporation partners is $31 million for tax year 2025.
Source: IRS Revenue Procedure 2024-40, Section 3.34open source
Federal Tax Preparation Certification Program
Dependent filing requirement thresholds and basic standard deduction for 2025 are outdated.
Lesson: Review: Reinforcing Federal Tax Knowledge
Currently in the lesson
**Unearned Income Only (interest, dividends):** - Threshold: $1,300 (2025) **Earned Income Only (wages, self-employment):** - Threshold: $14,600 (2025)
Proposed replacement
**Unearned Income Only (interest, dividends):** - Threshold: $1,350 (2025) **Earned Income Only (wages, self-employment):** - Threshold: $15,750 (2025)
For tax year 2025, the dependent unearned income filing threshold is $1,350 and the earned income filing threshold equals the basic standard deduction of $15,750.
Source: HealthCare.gov / Internal Revenue Service - Tax filing requirement (for dependents)open source
Cyber Security Specialist
NIST CSF has six functions in CSF 2.0, not five.
Lesson: Governance, Risk, Compliance and Frameworks
Currently in the lesson
Five functions - Govern, Identify, Protect, Detect, Respond, Recover. A common language for maturity and gaps.
Proposed replacement
Six functions - Govern, Identify, Protect, Detect, Respond, Recover. A common language for maturity and gaps.
NIST CSF 2.0 expanded the core from five functions to six by adding Govern alongside Identify, Protect, Detect, Respond, and Recover.
Source: NIST Cybersecurity Framework (CSF 2.0)open source
ADA Website Compliance
WCAG 2.2 success criteria names are misquoted using hyphens and informal shorthand rather than official names.
Lesson: Audit Methodology: WCAG-EM
Currently in the lesson
WCAG 2.2 introduced new success criteria focusing on cognitive and motor disabilities, such as `target-size` and `focus-not-obscured`.
Proposed replacement
WCAG 2.2 introduced new success criteria focusing on cognitive and motor disabilities, such as 2.5.8 Target Size (Minimum) and 2.4.11 Focus Not Obscured (Minimum).
WCAG success criteria have formal normative names and numbering rather than lowercase hyphenated identifiers.
Source: Web Content Accessibility Guidelines (WCAG) 2.2 - W3C Recommendationopen source
UpSkill Refresher: ADA Document Compliance
The initial Title II compliance deadline of April 2026 was formally extended.
Lesson: What Document Accessibility Means
Currently in the lesson
In 2024 the DOJ established WCAG 2.1 AA as the technical standard under Title II, with compliance deadlines starting in April 2026 for larger public entities.
Proposed replacement
In 2024 the DOJ established WCAG 2.1 AA as the technical standard under Title II, with compliance deadlines starting in April 2027 for larger public entities following an extension.
The compliance dates under the Title II web accessibility rule were extended by one year, making the earliest deadline April 2027 rather than April 2026.
Source: ADA.gov - State and Local Governments: First Steps Toward Web Rule Complianceopen source
UpSkill Refresher: ADA Document Compliance
Section 508 and the DOJ Title II ADA rule do not point to the exact same version of WCAG.
Lesson: What Document Accessibility Means
Currently in the lesson
Both point at the same technical standard: **WCAG, Level AA**.
Proposed replacement
Both point to WCAG Level AA, though different versions: the Revised Section 508 incorporates WCAG 2.0 Level AA, while the DOJ Title II rule incorporates WCAG 2.1 Level AA.
Section 508 incorporates WCAG 2.0 Level AA by reference under the Revised 508 Standards, whereas the DOJ's Title II rule mandates WCAG 2.1 Level AA.
Source: Section508.gov / U.S. Access Boardopen source
ADA Website Compliance
Inaccurate description of VPAT 2.5 conformance term changes
Lesson: Reporting and Compliance Documentation
Currently in the lesson
VPAT 2.5 uses four strict conformance levels. Note that "Supports with Exceptions" was retired in version 2.5 and replaced with "Partially Supports" to remove ambiguity.
Proposed replacement
VPAT 2.5 uses four strict conformance levels: Supports, Partially Supports, Does Not Support, and Not Applicable.
The term 'Supports with Exceptions' was retired much earlier in the VPAT 2.x standardisation rather than introducing this replacement specifically in version 2.5.
Source: VPAT - Information Technology Industry Councilopen source
ADA Website Compliance
The lesson text is truncated mid-sentence at the end of the 1.4.3 section.
Lesson: Principle 1 — Perceivable: Text Alternatives, Media, Adaptable and Distinguishable
Currently in the lesson
* **How to fix it:** Da
Proposed replacement
* **How to fix it:** Darken light text or lighten dark backgrounds to achieve at least a 4.5:1 ratio for regular text and 3:1 for large text.
The sentence is abruptly cut off mid-word, leaving an incomplete remediation instruction.
Source: Web Content Accessibility Guidelines (WCAG) 2.2 - Understanding Success Criterion 1.4.3: Contrast (Minimum)open source
ADA Website Compliance
Trusted Tester methodology version is out of date
Lesson: Certification and Building Your Career
Currently in the lesson
You must pass a rigorous practical exam where you inspect code and test web pages exactly according to the Trusted Tester v5 methodology.
Proposed replacement
You must pass a rigorous practical exam where you inspect code and test web pages exactly according to the Trusted Tester v5.1.3 methodology.
DHS updated the Trusted Tester Conformance Test Process for Web and training curriculum to version 5.1.3.
Source: Section508.gov - Trusted Tester for Web Certification Courses Version 5.1.3 Now Availableopen source
ADA Document Compliance
WCAG 3.3.8 is misnamed as 'Accessible Authentication' rather than 'Accessible Authentication (Minimum)'.
Lesson: Accessible Forms in Documents
Currently in the lesson
| **3.3.8 Accessible Authentication** | A cognitive function test is not required for any step in an authentication process unless an alternative is provided. | Avoiding complex puzzles or memory tests to submit a form. |
Proposed replacement
| **3.3.8 Accessible Authentication (Minimum)** | A cognitive function test is not required for any step in an authentication process unless an alternative is provided. | Avoiding complex puzzles or memory tests to submit a form. |
In WCAG 2.2, Success Criterion 3.3.8 at Level AA is officially titled 'Accessible Authentication (Minimum)', distinguishing it from 3.3.9 'Accessible Authentication (Enhanced)'.
Source: W3C Web Accessibility Initiative - Web Content Accessibility Guidelines (WCAG) 2.2open source
Sterile Processing Technician: CRCST Exam Prep
The CRCST exam content domains are outdated and do not reflect the current seven knowledge areas defined in the HSPA exam content outline.
Lesson: Orientation Session
Currently in the lesson
The exam content covers seven key areas: cleaning and decontamination, preparation and packaging, sterilization processes, sterile storage, monitoring, and professional conduct.
Proposed replacement
The exam content covers seven key areas: Departmental Considerations; Cleaning, Decontamination and Disinfection; Preparation and Packaging; Sterilization Process; Sterile Storage, Transport and Inventory Management; Patient Care Equipment and Distribution; and Professional Development and Human Relation Skills.
The Healthcare Sterile Processing Association (HSPA) CRCST Exam Content Outline defines seven specific domains that include areas such as departmental considerations, patient care equipment, and inventory management.
Source: Healthcare Sterile Processing Association (HSPA) CRCST Exam Content Outlineopen source
Sterile Processing Technician: CRCST Exam Prep
The maximum allowable relative humidity for sterile storage under AAMI ST79 is 60%, not 70%.
Lesson: Chapter 19: Supply Chain Management Within the Sterile Processing Department
Currently in the lesson
Per AAMI ST79, the sterile storage environment must be temperature and humidity controlled, typically maintaining a temperature at or below 75°F (24°C) and a relative humidity not exceeding 70%.
Proposed replacement
Per AAMI ST79 and ASHRAE 170, the sterile storage environment must be temperature and humidity controlled, typically maintaining a temperature at or below 75°F (24°C) and a relative humidity not exceeding 60%.
AAMI ST79 aligns with ASHRAE Standard 170 in specifying that relative humidity in sterile storage areas should not exceed 60% (typically 30% to 60%) to safeguard packaging integrity and prevent microbial growth.
Source: ANSI/AAMI ST79 / ASHRAE Standard 170 Environmental Guidanceopen source
Federal Tax Preparation Certification Program
The standard deduction figures for tax year 2025 across filing statuses are outdated 2024 amounts.
Lesson: Read: Deep Dive into IRS Regulations and Tax Code
Currently in the lesson
**Standard Deduction (2025):** $14,600 **Tax Rate Structure:** Uses single tax rate schedule
Proposed replacement
**Standard Deduction (2025):** $15,750 **Tax Rate Structure:** Uses single tax rate schedule
For tax year 2025, the IRS set the standard deduction for single filers at $15,750, whereas $14,600 was the 2024 amount.
Source: Internal Revenue Service - Credits and Deductions for Individualsopen source
Federal Tax Preparation Certification Program
The filing thresholds for dependents for tax year 2025 are outdated.
Lesson: Review: Reinforcing Federal Tax Knowledge
Currently in the lesson
**Unearned Income Only (interest, dividends):** - Threshold: $1,300 (2025) **Earned Income Only (wages, self-employment):** - Threshold: $14,600 (2025) **Both Earned and Unearned:** - Threshold: Greater of: - $1,300, OR - Earned income (up to $14,300) + $300
Proposed replacement
**Unearned Income Only (interest, dividends):** - Threshold: $1,350 (2025) **Earned Income Only (wages, self-employment):** - Threshold: $15,750 (2025) **Both Earned and Unearned:** - Threshold: Greater of: - $1,350, OR - Earned income + $450 (up to the standard deduction of $15,750)
For tax year 2025, the dependent standard deduction and filing threshold for unearned income is $1,350, earned income threshold is $15,750, and the combined threshold uses earned income plus $450.
Source: IRS VITA/TCE - Standard Deductionopen source
Federal Tax Preparation Certification Program
Additional standard deduction amounts for age 65+ or blindness in 2025 are outdated.
Lesson: Review: Reinforcing Federal Tax Knowledge
Currently in the lesson
**Additional Standard Deduction (Age 65+ or Blind):** - Single or HOH: $1,950 - MFJ or QSS: $1,550 per qualifying person - Can claim for both age AND blindness (doubles)
Proposed replacement
**Additional Standard Deduction (Age 65+ or Blind):** - Single or HOH: $2,000 - MFJ or QSS: $1,600 per qualifying person - Can claim for both age AND blindness (doubles)
For tax year 2025, the additional standard deduction for age 65+ or blind taxpayers is $2,000 for Single/HOH and $1,600 for married taxpayers/QSS.
Source: IRS VITA/TCE - Standard Deductionopen source
Federal Tax Preparation Certification Program
The recited 2025 standard deduction amounts and age 65+ addition amounts list outdated 2024 figures.
Lesson: Recite: Articulating Federal Tax Concepts
Currently in the lesson
**2025 Standard Deductions:** - **Single:** $14,600 - **Married Filing Jointly:** $29,200 - **Married Filing Separately:** $14,600 - **Head of Household:** $21,900 - **Qualifying Surviving Spouse:** $29,200 **Additional Amounts (Age 65+ or Blind):** - Single or HOH: +$1,950 per person - MFJ or QSS: +$1,550 per person
Proposed replacement
**2025 Standard Deductions:** - **Single:** $15,750 - **Married Filing Jointly:** $31,500 - **Married Filing Separately:** $15,750 - **Head of Household:** $23,625 - **Qualifying Surviving Spouse:** $31,500 **Additional Amounts (Age 65+ or Blind):** - Single or HOH: +$2,000 per person - MFJ or QSS: +$1,600 per person
The standard deduction amounts for 2025 were updated by the IRS to $15,750 (Single/MFS), $31,500 (MFJ/QSS), and $23,625 (HOH), with additional amounts for age 65+ adjusted to $2,000 and $1,600.
Source: Internal Revenue Service - Credits and Deductions for Individualsopen source
Federal Tax Preparation Certification Program
The standard deduction for Married Filing Jointly for tax year 2025 is incorrect.
Lesson: Read: Deep Dive into IRS Regulations and Tax Code
Currently in the lesson
**Standard Deduction (2025):** $29,200 **Benefits:** - Usually results in lowest tax
Proposed replacement
**Standard Deduction (2025):** $31,500 **Benefits:** - Usually results in lowest tax
The standard deduction for married couples filing jointly in tax year 2025 is $31,500, not $29,200.
Source: Internal Revenue Service - Credits and Deductions for Individualsopen source
Bookkeeping Fundamentals for Tax Professionals
The gross receipts test threshold under IRC §448(c) for the accrual accounting exception is $31 million for tax year 2025, not $30 million.
Lesson: Read Part 1: Deep Dive into Bookkeeping Principles
Currently in the lesson
1. **C Corporations** with average annual gross receipts over $30 million (2025 threshold, indexed) must use accrual (or hybrid). 2. **Partnerships** with a C corporation partner and gross receipts over $30 million must use accrual. 3. **Tax shelters** must use accrual. 4. **Businesses with inventory** historically had to use accrual—BUT the TCJA created an exception: qualifying small businesses (average gross receipts ≤ $30 million) may treat inventory as non-incidental materials and supplies and use cash method.
Proposed replacement
1. **C Corporations** with average annual gross receipts over $31 million (2025 threshold, indexed) must use accrual (or hybrid). 2. **Partnerships** with a C corporation partner and gross receipts over $31 million must use accrual. 3. **Tax shelters** must use accrual. 4. **Businesses with inventory** historically had to use accrual—BUT the TCJA created an exception: qualifying small businesses (average gross receipts ≤ $31 million) may treat inventory as non-incidental materials and supplies and use cash method.
Under Rev. Proc. 2024-40, the small business gross receipts threshold under IRC §448(c) increased to $31,000,000 for taxable years beginning in 2025.
Source: IRS Revenue Procedure 2024-40open source
ADA Website Compliance
Incorrect description of VPAT/ACR conformance terms
Lesson: Governance, Maintenance and AI Tools
Currently in the lesson
The ACR details exactly which WCAG criteria the product meets, supports with exceptions, or fails.
Proposed replacement
The ACR details exactly which WCAG criteria the product supports, partially supports, does not support, or is not applicable to.
Standard ACR/VPAT reports use the defined reporting terms Supports, Partially Supports, Does Not Support, and Not Applicable rather than 'supports with exceptions' or 'fails'.
Source: VPAT - Information Technology Industry Councilopen source
ADA Website Compliance
Incorrect criterion cited for time limits
Lesson: Platforms, CMS, Frameworks and Mobile
Currently in the lesson
time limits that expire without warning (violating WCAG 2.2)
Proposed replacement
time limits that expire without warning (violating WCAG 2.2.1)
Timing Adjustable is Success Criterion 2.2.1 under Guideline 2.2, whereas WCAG 2.2 refers to the overall version number of the guidelines.
Source: Web Content Accessibility Guidelines (WCAG) 2.2open source
ADA Website Compliance
Incorrect compliance deadlines for ADA Title II entities
Lesson: Foundations: Users and Assistive Technology
Currently in the lesson
Recent updates to ADA Title II mandate WCAG 2.1 Level AA compliance by April 26, 2027 for governments serving over 50,000 people, and April 26, 2028 for smaller entities
Proposed replacement
Recent updates to ADA Title II mandate WCAG 2.1 Level AA compliance by April 24, 2026 for governments serving 50,000 or more people, and April 26, 2027 for smaller entities
Under the Department of Justice's Title II final rule, public entities serving 50,000 or more people have until April 24, 2026 to comply, while entities serving under 50,000 people have until April 26, 2027.
Source: ADA.gov - Nondiscrimination on the Basis of Disability; Accessibility of Web Information and Services of State and Local Government Entitiesopen source
ADA Website Compliance
Incorrect Title II compliance deadlines in summary table
Lesson: Laws and Regulations
Currently in the lesson
April 26, 2027 (50k+ pop) / April 26, 2028 (<50k pop)
Proposed replacement
April 24, 2026 (50k+ pop) / April 26, 2027 (<50k pop)
The Title II final rule promulgated by the DOJ sets compliance dates at two years (April 24, 2026) for public entities of 50,000 or more, and three years (April 26, 2027) for entities of less than 50,000 persons.
Source: ADA.gov - Nondiscrimination on the Basis of Disability; Accessibility of Web Information and Services of State and Local Government Entitiesopen source
ADA Website Compliance
Conformance term 'Supports with Exceptions' status is inaccurate in VPAT 2.5
Lesson: Reporting and Compliance Documentation
Currently in the lesson
Note that "Supports with Exceptions" was retired in version 2.5 and replaced with "Partially Supports" to remove ambiguity.
Proposed replacement
Note that "Partially Supports" is used to report when some functionality meets the criterion but some does not, replacing legacy phrasing like "Supports with Exceptions" found in older VPAT formats.
'Supports with Exceptions' was deprecated and replaced with 'Partially Supports' earlier during the VPAT 2.0 overhaul, not newly in version 2.5.
Source: VPAT - Information Technology Industry Councilopen source
ADA Document Compliance
The claim that WCAG 2.2 updated large text wording compared to WCAG 2.1 is inaccurate.
Lesson: Color Contrast: Ratios, Checking, and Fixing
Currently in the lesson
WCAG 2.2 slightly updated the wording around large text to clarify how it applies to different font metrics, but the core ratios remain identical to WCAG 2.1.
Proposed replacement
The definition of large text and the core contrast ratios in WCAG 2.2 remain identical to WCAG 2.1.
The definition and normative success criteria text for large text and contrast in WCAG 2.2 are unchanged from WCAG 2.1.
Source: W3C Web Content Accessibility Guidelines (WCAG) 2.2open source
Computer Basics
Compression path in Windows 11 File Explorer context menu
Lesson: Introduction to Windows
Currently in the lesson
Right-click a file or folder, choose **Send to**, then **Compressed (zipped) folder**.
Proposed replacement
Right-click a file or folder and choose **Compress to ZIP file**.
In modern Windows 11 File Explorer, ZIP compression is directly accessible via the top-level context menu item 'Compress to ZIP file' rather than navigating the legacy 'Send to' sub-menu.
Source: Microsoft Support - Zip and unzip filesopen source
Federal Tax Preparation Certification Program
2025 standard deduction table values in review chart reflect 2024 figures
Lesson: Review: Reinforcing Federal Tax Knowledge
Currently in the lesson
| Status | Marital Status | Requirements | Std Deduction (2025) | |--------|---------------|--------------|----------------------| | **Single** | Unmarried on 12/31 | None | $14,600 | | **MFJ** | Married on 12/31 | Both spouses agree | $29,200 | | **MFS** | Married on 12/31 | File separately | $14,600 | | **HOH** | Unmarried (or considered) | Qualifying person + paid >50% home costs | $21,900 | | **QSS** | Widowed in prior 2 years | Dependent child + paid >50% home costs | $29,200 |
Proposed replacement
| Status | Marital Status | Requirements | Std Deduction (2025) | |--------|---------------|--------------|----------------------| | **Single** | Unmarried on 12/31 | None | $15,750 | | **MFJ** | Married on 12/31 | Both spouses agree | $31,500 | | **MFS** | Married on 12/31 | File separately | $15,750 | | **HOH** | Unmarried (or considered) | Qualifying person + paid >50% home costs | $23,625 | | **QSS** | Widowed in prior 2 years | Dependent child + paid >50% home costs | $31,500 |
The 2025 standard deductions established by the IRS are $15,750 for Single/MFS, $31,500 for MFJ/QSS, and $23,625 for Head of Household.
Source: IRS.gov - New and enhanced deductions for individualsopen source
Bookkeeping Fundamentals for Tax Professionals
Gross receipts threshold for cash method exception is $31 million in 2025, not $30 million.
Lesson: Review Part 1: Solidifying Bookkeeping Knowledge
Currently in the lesson
1. C Corporations with average annual gross receipts over $30 million (2025 threshold) 2. Partnerships with a C corporation partner and gross receipts over $30 million 3. Tax shelters 4. Businesses with inventory (but small businesses with average gross receipts ≤ $30 million may treat inventory as non-incidental materials and supplies and use cash method)
Proposed replacement
1. C Corporations with average annual gross receipts over $31 million (2025 threshold) 2. Partnerships with a C corporation partner and gross receipts over $31 million 3. Tax shelters 4. Businesses with inventory (but small businesses with average gross receipts ≤ $31 million may treat inventory as non-incidental materials and supplies and use cash method)
Under Rev. Proc. 2024-40 and IRC § 448(c), the inflation-adjusted gross receipts test threshold for taxable years beginning in 2025 is $31 million.
Source: Internal Revenue Service - Rev. Proc. 2024-40 / Form 8990 Instructionsopen source