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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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How to Add a New Specialty to Your Practice
By developing expertise in a new practice area, a CPA can increase income and become a more well-rounded professional.This article describes next steps.
Article Practice management & professional standards Intermediate
Helping clients with IRS payment agreements
This article discusses tools and options available to aid in the process of clients paying back taxes.
Article Collections, liens & levies Foundational
Benefiting From New Tangible Property Regulations and Disposal Provisions
This article discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.
Article Capitalization & depreciation Intermediate
Got a few challenging clients?
This article shares steps you can take to minimize conflict or tension that arises due to miscommunication or other issues.
Article Client retention Foundational
Post Initial Trust Term QPRT Considerations
This article discusses the tax treatment of qualified personal residence trusts, particularly if the donor outlives the term of the trust.
Article Gift tax Intermediate
Avoiding Cost Segregation Recapture Tax
This article explores ways to lower any depreciation recapture when disposing of a property.
Article Capitalization & depreciation Intermediate
5 phrases established leaders should never say again
This article explores phrases that frustrate and disappoint future leaders and offers alternatives.
Article Communication Foundational
Recruiting the best: What CPAs could learn from college coaches
Accounting recruiters can learn from college coaches, who build relationships with, and are identifying talent early. Learn more in this article.
Article Team building Advanced
Tax relief for federal student loan forgiveness
This article explains IRS guidance permitting qualifying taxpayers to xclude from their income some student loans that have been discharged.
Article Individual income taxation Intermediate
CPAs Contend With Tax ID Theft
This article discusses the difficulties practitioners had resolving tax identity theft problems this filing season and measures the IRS is taking to respond to the issue.
Article Identity theft & fraud Foundational
Breaking bad news to victims of identity theft: Lessons from medical doctors
This article describes how CPAs can help their clients who have been victims of identity theft by using practices adopted from medical professionals and counselors.
Article Identity theft & fraud Intermediate
Employer Beware: Affiliated Service Group Is a Single Employer for Benefit and Health Care Coverage Testing
This article discusses affiliated service group rules and their application to various situations.
Article Employee benefits Intermediate
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