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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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PATH Act Modifies REIT Prohibited-Transaction Safe Harbors
The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.
Article C corporation income taxation Intermediate
Changes to Elections by Small Captive Insurance Companies
There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores...
Article C corporation income taxation Intermediate
Sales and Use Tax Audit Sampling
This article discusses various types of sampling as well as methodologies of certain states.
Article Tax computation Intermediate
Navigating the Murky Waters of IRS Payment Agreements
This article outlines the pros and cons of the various types of installment agreements.
Article Collections, liens & levies Foundational
Why the AICPA SSTSs and IRS Circular 230 Should Be Added to CPAs’ Lists of Favorite Resources
This article discusses IRS Circular 230 and the AICPA Tax standards and how this guidance may ultimately save a CPA from litigation or disciplinary proceedings.
Article Practice management & professional standards Foundational
Valuing and Substantiating Charitable Contributions
The burden of establishing fair market value of clothing and household items gifted to charity is on the taxpayer. This case study breaks down some of the...
Article Specialized issues Foundational
When clients should open or convert to a Roth IRA
This article addresses when and why a Roth account makes good sense, as well as best practices in the Roth conversion process.
Article Retirement plans & savings vehicles Intermediate
Schoolteachers’ deduction no longer tardy
This article discusses the deduction for classroom expenses by educators, including qualified expenses, eligible educators, and calculating the deduction.
Article Deductions Foundational
Nurturing the human element
This article discusses how PWC's global career progression framework and real-time feedback, is developing and retaining talent in the hopes of improving audit quality.
Article Talent retention Intermediate
SSTS No. 7, Form and Content of Advice to Taxpayers – Communication and Documentation FAQs
SSTS No. 7 offers guidance for communicating tax advice to taxpayers.. This page provides relevant frequently asked questions related to SSTS No. 7.
Article Practice management & professional standards Foundational
SSTS No. 6, Knowledge of Error: Return Preparation and Administrative Proceedings – Errors on Return FAQs
This page provides frequently asked questions on SSTS No. 6.
Article Practice management & professional standards Foundational
Money isn’t everything: Nonfinancial rewards that retain the best workers
This article shares tips for implementing nonfinancial rewards and perks at your workplace.
Article Motivating & inspiring Intermediate
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