Based on the AICPA Competency Framework, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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This webcast provides participants with a foundation of tax principles and rules applicable to flow through entities under IRC section subchapter K.
Recruiting a diverse workforce can be a challenge. This article discusses how the challenge can be overcome with a commitment to building relationships.
Learn the pros and cons of the LLC, General Partnership, Limited Partnership, and Limited Liability Partnership by focusing on planning and potential tax traps.
This article illustrates the importance of drafting agreements so the income earned is paid to the correct party when an S corporation is involved.
Designed to give you the knowledge you need to explain the benefits and drawbacks of electing S Corporation status, as well as effectively discuss why more business...
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.
This article explores the implication of an appeals court's holding that the taxpayer had met the all-events test and could take the deduction under Sec. 461(h)..
This item explores the risks for certain delinquent or substantially incomplete international information returns.