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Examinations & audits

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.

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Closed years are fair game in exam of NOL carryovers

This article discusses how audits of net operating losses and other carryforwards can reach back past the otherwise applicable statute of limitation.

Article Examinations & audits Intermediate

The Increasing Importance of IRS Examination Readiness

This article discusses the things taxpayers and practitioners can do to be prepared for an IRS examination.

Article Examinations & audits Intermediate

IRS Notices: Guidance & Resources

This page contains guidance and resources to help you effectively address client IRS notice issues.

Article Examinations & audits Foundational