Based on the AICPA Competency Framework: Tax and Personal Financial Planning, 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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Covers the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations.
A look at the most recent tax laws and other developments affecting C corporations, S corporations, and other business entities.
This article explores qualified research activities (QRA) including providing an overview of the rules, case law, and a detailed case study.