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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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What you need to know to help clients with an IRS ETP agreement
This article discusses 12 things you need to know about extension-to-pay agreements that can help clients who need more time to pay their tax bill.
Article Practice management & professional standards Foundational
Making Next Year Better: A CPA’s Guide to Using the Past to Plan for the Future
This article explains how your post tax season post mortem will work to your advantage in planning for next year.
Article Practice management & professional standards Foundational
Top 10 Billing and Collection Best Practices
This article discusses ten billing and collection best practices.
Article Practice management & professional standards Foundational
Practice Management: Recruitment Ideas for the 21st Century
This article provides three suggestions for finding, recruiting, and retaining the most talented resources to keep you successful.
Article Practice management & professional standards Foundational
Deduct Your Demolished Building Using a General Asset Account
Using a GAA for a building that will be demolished can save taxpayers money, but it must be elected as soon as it is placed in service. This article explores the matter.
Article Capitalization & depreciation Intermediate
How Internet Domain Names Are Taxed
IRS guidance addresses the tax treatment of generic and nongeneric internet domain names. This article discusses the treatment identified in the guidance.
Article Capitalization & depreciation Intermediate
Personal Goodwill and the Net Investment Income Tax
This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.
Article Specialized issues Intermediate
Bonus Depreciation After the PATH Act
Congress made a notable change to the definition of qualifying property for bonus depreciation purposes. This article discusses the changes and items for consideration.
Article Specialized issues Intermediate
A Look at the Impact of New Federal Filing Deadlines
Taxing authorities have sought to incorporate adequate lead time into the tax filing process. This article explores the new federal filing deadlines.
Article Reporting & filing requirements Foundational
Ordinary Deduction for Worthless QSub Stock
Restructuring an existing QSub in an attempt to qualify for an ordinary deduction is prohibited and might result in an unfavorable deferral of loss. This article...
Article S corporation income taxation Intermediate
IRS Affirms Deductibility of Some—but Not All—Computer Software Development and Implementation Costs
This article discusses the Chief Counsel Advice related to the treatment of Computer Software Development and Implementation Costs.
Article Capitalization & depreciation Intermediate
Charitable IRA Distributions: A Great Opportunity
This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.
Article Income Intermediate
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