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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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Recognizing and Measuring Tax Benefits From Uncertain Tax Positions
FASB ASC 740-10 creates a two-step process to recognize and measure the tax benefits from uncertain tax positions. This case study examines the process.
Article Uncertain tax positions Intermediate
A day late, a dollar short
This article discusses how an otherwise “innocent spouse” could still be liable for penalties and interest.
Article Specialized issues Foundational
Businesses and tax ID theft
This article discusses common warning signs of business-related tax identity theft and tips on how practitioners can help their business clients prevent it and correct...
Article Identity theft & fraud Foundational
Meeting the financial planning challenges of the future
In this article, top financial planners discuss strategies for retirement, health care costs, and competing with robo-advisers.
Article Practice management & professional standards Foundational
Tax Return Due Date Changes - Tax Deadlines for Accountants
This page provides the guidance and tools to help you comply with tax return due dates and maximize workflow productivity.
Article Reporting & filing requirements Foundational
Tax Research and Advice Memo: Practitioner Memo for All Oral and Written Tax Advice
This article outlines what you need to know before providing tax advice, as well as a template to document oral and written tax advice.
Article Practice management & professional standards Foundational
Post-Election Tax Update - What Should We Expect with New Leadership?
Hear a post-election analysis from AICPA’s tax policy and advocacy representatives in Washington, D.C.
Webcast Reporting & filing requirements Foundational
IRS Notices: Guidance & Resources
This page contains guidance and resources to help you effectively address client IRS notice issues.
Article Examinations & audits Foundational
IRS First-Time Penalty Abatement
This page contains guidance on the IRS's first-time penalty abatement waiver.
Article IRS practice & procedure Foundational
Health Insurance Issues S Corporation Shareholders
This page includes common questions CPAs are asking about their S corporation clients affected by the Affordable Care Act.
Article Affordable Care Act (ACA) Foundational
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