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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This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.
This article discusses the IRS approach to cryptocurrency.
This item explores the risks for certain delinquent or substantially incomplete international information returns.
This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.
This article examines a recent Tax Court case that applied the duty of consistency doctrine and how the doctrine has previously been interpreted.
This item discusses the two penalty areas that apply to preparers.
This article discusses when it might be appropriate to file an amended return.
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement.
This article describes procedures preparers should take to help thwart identity thieves.
This article takes a look at the Tax Reform Act of 1986, 30 years later, as a jumping off point for tax reform today.
This article discusses tools and options available to aid in the process of clients paying back taxes.