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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 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
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
Life Insurance and S Corporations: Unique Rules Present Opportunity and Peril
This column outlines the special considerations and issues related to life insurance policies for S Corporations.
Article S corporation income taxation Foundational
Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses
Factor presence nexus standards and market-based sourcing of services for sales factor purposes have gained steam in state legislatures. Learn more about this trend.
Article Nexus Intermediate
Understanding the Safe Harbor for Ratable Service Contracts
This column focuses on what the revenue procedure provides to taxpayers that was not previously available.
Article Tax accounting Intermediate
FBAR compliance
This article a detailed overview of the FBAR requirements to help with compliance.
Article FATCA compliance & FBAR reporting Intermediate
$50,000 in tax debt can ground travelers
This article discusses the circumstances in which passports of seriously delinquent taxpayers may be denied or revoked.
Article Collections, liens & levies Foundational
A closer look at sales and use taxation of the cloud
The growth of cloud technology means that what used to be clearly the sale of tangible personal property is now digital and challenging to classify for sales and use...
Article State & local tax (SALT) Foundational
Qualified Small Business Stock: Considerations for 100% Gain Exclusion
Some noncorporate taxpayers who dispose of QSBS in a taxable transaction may exclude the entire gain for tax purposes. This article discusses the criteria and more.
Article Income Intermediate
15 things you need to know when clients owe taxes to the IRS
This article describes what you need to know in order to advice clients who owe.
Article Practice management & professional standards Foundational
What Investors Need to Know About Passive Activities
Having an activity classified as passive is not a good result for most taxpayers. This article summarizes what you need to know about passive activities.
Article Income Foundational
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