This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Tax

About this topic

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

IRS Audits - Tax Staff Essentials

Updated for the Tax Cuts and Jobs Act, this CPE course explains what may trigger an IRS audit, how to negotiate, settle on appeal, qualify for an IRS collection...

Course – Online Examinations & audits Advanced

Tax Accounting for Inventories - Tax Staff Essentials

Details the methods of valuing inventory, including special rules for dealing with FIFO and LIFO.

Course – Online Methods Intermediate

Estate & Trust Primer - Tax Staff Essentials

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...

Course – Online Types of trusts Intermediate

Form 990: Mastering Its Unique Characteristics - Tax Staff Essentials

Take a closer look at the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries.

Course – Online Reporting & filing requirements Intermediate

Accounting Methods & Periods: Including Form 3115

Provides you with an overview of the various factors considered for the determination of the proper accounting method.

Course – Online Methods Intermediate

Income Tax Accounting - Tax Staff Essentials

Understand <em>FASB ASC 740, Income Taxes,</em> and how these rules establish guidelines for accounting for income taxes.

Course – Online Permanent & temporary differences Intermediate

Advanced Income Tax Accounting - Tax Staff Essentials

Offers guidance on how to address complex rules governing income tax accounting.

Course – Online Permanent & temporary differences Advanced

Taxation of Property Transactions - Tax Staff Essentials

Updated for tax reform, this self-study course includes analyses of the rules dealing with likekind exchanges and includes involuntary conversions.

Course – Online Capitalization & depreciation Intermediate

S Corporation Fundamentals - Tax Staff Essentials

Learn to speak effectively to potential business clients and existing shareholders about how you can make the S Corporation business model work for them.

Course – Online Qualifications & considerations Foundational

Protecting Your Client and Your Firm from Tax Return Identity Theft

Covers the best cybersecurity practices, including the ramifications of data loss and the impacts on practitioners and clients.

Course – Online Identity theft & fraud Intermediate

Capitalized Costs and Depreciation - Tax Staff Essentials

A comprehensive and practical understanding of the IRS cost and repair regulations when dealing with property transactions.

Course – Online Capitalization & depreciation Foundational

Advanced Tax Strategies for LLCs and Partnerships

Covers the complexities of partnership tax law, including LLC, General Partnership, Limited Partnership, and Limited Liability Partnership.

Course – Textbook Allocations & substantial economic effect Advanced