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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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An Update on Foreign Financial Account Reporting
This article revisits the reporting requirements for an FBAR and highlights FBAR reporting requirements that differ from those of Form 8938.
Article FATCA compliance & FBAR reporting Foundational
Tax Planning Opportunities for Tax Attributes and the Decedent’s Final Tax Return
This article describes tax planning opportunities to be considered for the final income tax return when the client is approaching death.
Article Reporting & filing requirements Intermediate
Calculating a mentor's effect on salary and retention
This article discusses how a methodical approach to analysing personnel data could help organisations retain employees and save money.
Article Coaching & mentoring Advanced
Text Me Not: Hidden Perils of Modern Communication for CPAs
Responding to text messages from clients could have legal, privacy and security implications. This blog post suggests some guidelines to consider.
Article Communication Foundational
What you need to know to bring a nonfiler back into compliance
The essential knowledge outlined in this article will help you bring your clients back into good standing with the IRS.
Article Practice management & professional standards Foundational
Tax help for working parents
Federal and state credits and employer-provided care may help reduce the high cost of child care.
Article Individual income taxation Intermediate
Net Investment Income Tax: How Does It Affect You?
Proper planning may allow this tax to be deferred, reduced, or, in some cases, avoided completely.
Article Income Intermediate
Exploring mentorship: A graceful exit
This articles explores how at one midsize Illinois firm, staff members who want to leave the firm receive mentoring assistance as they pursue their career’s next chapter.
Article Coaching & mentoring Advanced
Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI
This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.
Article Income Intermediate
Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan
For employees to evaluate the true tax benefits, they must understand the wellness programs and plans being offered. This article explores the details.
Article Reporting & filing requirements Intermediate
Deciding Whether to Roll Over to a Roth IRA
This article discusses the advantages and disadvantages of rollovers to a Roth IRA.
Article Process, taxation & strategies Intermediate
Phishing Scams Target Tax Professionals
As cybercriminals become more sophisticated tax practitioners should take a number of steps to protect themselves and their clients. This article explains what to do.
Article Practice management & professional standards Foundational
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