About this topic
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.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started47 Results
Valuing and Substantiating Charitable Contributions
The burden of establishing fair market value of clothing and household items gifted to charity is on the taxpayer. This case study breaks down some of the...
Article Specialized issues Foundational
When clients should open or convert to a Roth IRA
This article addresses when and why a Roth account makes good sense, as well as best practices in the Roth conversion process.
Article Retirement plans & savings vehicles Intermediate
Schoolteachers’ deduction no longer tardy
This article discusses the deduction for classroom expenses by educators, including qualified expenses, eligible educators, and calculating the deduction.
Article Deductions Foundational
Helping Your Clients Execute a Tax-Aware Investment Plan
This article explores the execution of best practices, including tax-loss harvesting, realized gain budgeting, and supportive tax-lot accounting.
Article Practice management & professional standards Intermediate
Foreign Currency Straddles and Transactions Present Complex Tax Issues
With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.
Article Income Intermediate
Medical Device Excise Tax: Moratorium Considerations and FAQs
This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.
Article Tax computation Intermediate
Estate basis consistency and reporting: What practitioners need to know
A new law imposes an elaborate reporting regime for values of estate property and consequences for failures. This article will help you understand the requirements.
Article Estate tax Intermediate
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
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
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
Explore Topics
© 2024 Association of International Certified Professional Accountants. All rights reserved.