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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Get startedGain practical insights and valuable tax-saving strategies from AICPAs seasoned tax professionals who know what the new laws, rules and court rulings can mean for...
Learn how to protect your clients' assets and shield their estates from increased taxation brought about by the changing tax code.
Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. It will improve and...
Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This...
Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries.
Gain an understanding of the federal income taxation of trusts and decedents estates, along with the effects certain tax scenarios have on the beneficiaries of those...
This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.
This item explores what happens if the residence is sold during the QPRT term.
This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
This article discuses how transfer-tax rules for noncitizen spouses differ from the transfer-tax rules that apply to spouses who are U.S. citizens or residents.
This article describes tax planning opportunities to be considered for the final income tax return when the client is approaching death.