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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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Ordinary Deduction for Worthless QSub Stock
Restructuring an existing QSub in an attempt to qualify for an ordinary deduction is prohibited and might result in an unfavorable deferral of loss. This article...
Article S corporation income taxation Intermediate
IRS Affirms Deductibility of Some—but Not All—Computer Software Development and Implementation Costs
This article discusses the Chief Counsel Advice related to the treatment of Computer Software Development and Implementation Costs.
Article Capitalization & depreciation Intermediate
How to listen like a pro
This article discusses the importance of active listening and includes an exercise to do with your team.
Article Communication Intermediate
5 principles of high-quality ethics and compliance programmes
This article shares five principles of high-quality ethics and compliance programmes.
Article Ethics, integrity & professionalism
Manager Survival Series: Managing conflict
This article provides some steps to take when your employees aren’t getting along:
Article Team building Intermediate
Charitable IRA Distributions: A Great Opportunity
This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.
Article Income Intermediate
The most common public-speaking mistakes—and how to avoid them
In this article, three experienced public speakers share common mistakes people make and identify ways to avoid them.
Article Communication Foundational
How clients can protect their tax data from hackers
This article provides suggestions on how CPAs can help taxpayers protect themselves from identity theft.
Article Identity theft & fraud Foundational
Improve your conflict management skills
Test your skills at managing conflict and learn best practices.
Article Team building Intermediate
Leadership tips for introverts
This article provides tips for introverted leaders for networking, leading teams, speaking up at meetings, and raising your profile.
Article Influence Foundational
Charitable Contributions of Artwork: An Important Primer
A number of tax planning opportunities are available when gifting artwork. This article provides some important considerations that donors should be aware of.
Article Specialized issues Foundational
Tax Considerations for Divorcing Spouses
This article outlines considerations for managing and correctly timing a marital property settlement from a tax perspective.
Article Specialized issues Intermediate
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