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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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CPAs Contend With Tax ID Theft
This article discusses the difficulties practitioners had resolving tax identity theft problems this filing season and measures the IRS is taking to respond to the issue.
Article Identity theft & fraud Foundational
Breaking bad news to victims of identity theft: Lessons from medical doctors
This article describes how CPAs can help their clients who have been victims of identity theft by using practices adopted from medical professionals and counselors.
Article Identity theft & fraud Intermediate
Worker Classification and the Evolving Service Delivery Model
This article discusses the common law standard, section 530 relief, legislation, and the changing environment.
Article IRS practice & procedure Intermediate
Ratification May Fix Signature Problems
Concerns regarding the validity of an act often can be resolved by having an authorized person ratify the act. This article discusses the concept of ratification.
Article IRS practice & procedure Intermediate
Changes to Elections by Small Captive Insurance Companies
There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores...
Article C corporation income taxation Intermediate
Navigating the Murky Waters of IRS Payment Agreements
This article outlines the pros and cons of the various types of installment agreements.
Article Collections, liens & levies Foundational
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
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
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
$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
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
IRS Appeals Provides a Pathway to Settlement
This article discusses reasons clients may achieve better results in appeals, the importance of preparing a good protest, and more.
Article IRS practice & procedure Foundational
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