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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This article summarizes the regulations which revise the compliance-monitoring duties of state or local housing credit agencies in connection with LIHTC projects.
This article attempts to clarify the rules governing supporting organizations, with a particular focus on satisfying the Type II relationship test.
This page provides access to a comprehensive package of resources including checklists, organizers, guides, and engagement letters for key practice areas.