Based on the AICPA Competency Framework, 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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AICPA's individual tax workshop provides the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used...
Designed to provide a wealth of tax-planning tips and strategies, and addresses key tax return issues, tax legislation, tax court rulings and IRS guidance.
This article analyzes new rules regarding the audit procedures for partnerships and describes important elections partnerships may make.
This article explores qualified research activities (QRA) including providing an overview of the rules, case law, and a detailed case study.
This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, examples, and more.
This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.
This article discusses the common law standard, section 530 relief, legislation, and the changing environment.
Treating a Sec. 956 inclusion as not a distribution for purposes of Regs. Sec. 1.952-1(f)(2)(iii) leads to unintended results under certain fact patterns. This article...
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.
The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.
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...