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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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4 tips to persuade talented people to stay
This article provides information on the value of "stay" interviews and provides pointers to keep these interviews on track so your organisation can retain valued...
Article Team building Advanced
Form 8332 Challenges for Divorced Couples
This article looks at the effect and guidance related to the requirement for noncustodial parents to have a signed release to be able to claim their children as...
Article Dependents & exemptions Intermediate
Keeping clients’ tax data secure
This article describes procedures preparers should take to help thwart identity thieves.
Article Identity theft & fraud Intermediate
30 years after the Tax Reform Act: Still aiming for a better tax system
This article takes a look at the Tax Reform Act of 1986, 30 years later, as a jumping off point for tax reform today.
Article IRS practice & procedure Intermediate
Taxation of Gambling
This article discusses factors related to taxation of gambling winnings and losses including permitted deductions, records requirements, and special rules for...
Article Income Intermediate
The Front-End Straw Man and the Build-to-Suit Exchange
A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.
Article Tax computation Foundational
The Cadillac Tax: How to Address Questions Your Clients May Have
This article presents some questions clients may ask their tax advisers about the Cadillac tax and ideas on how to address them.
Article Types & qualifications Intermediate
How to get—and keep—the best administrative staff
This article presents tips on finding and hiring excellent administrative personnel and keeping them happy once hired.
Article Team building Advanced
Building trust in the workplace
Trust within an organization is essential to its success, but trust isn't a given. This article discusses a recent research report and provides tips to build trust.
Article Team building Intermediate
Special depreciation: 3 choices present new options
Recent changes have given taxpayers three attractive options for taking deductions in the year property is placed in service. This article explores the options.
Article Methods Intermediate
Top 10 Easy Ways That Trusts Cause Loss of S Corporation Status
This article presents 10 ways that S corporations can lose their S election status, most of them involving trusts.
Article Election, termination & conversion Intermediate
In-home caregivers: Answers to tax and nontax questions
To make the process of hiring a caregiver less burdensome, this article answers the tax and nontax questions that arise when a family hires someone to help in the home.
Article Specialized issues Foundational
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