Developed by the AICPA's Accounting and Auditing Publications staff, this practice aid is invaluable to anyone who prepares financial statements and reports. All of the material has been updated to reflect AICPA, FASB, and GASB pronouncements and interpretations, and...
You will learn to recognize the provisions necessary in an LLC or partnership agreement to sustain special allocations of income or loss. Focus on a broad range of distribution issues ranging from ""disguised"" sales to like-kind exchanges ...
This revised course explains the AICPA Code of Professional Conduct, which all members of the AICPA must follow. It also covers the basic tenets of ethical and professional conduct, covering the principles of ethics...
This course provides you with case studies drawn from ""real-life"" litigation and administrative proceedings involving CPAs in public practice and industry that were resolved both in favor of and against accounting and auditing professionals. It helps you take a proactive, risk-avoidance stance ...
This program presents practical tools for the financial planner to guide clients in what is so often their number one financial goal. Presented are retirement income needs, analysis skills and many...
Review the ins and outs of the S corporation tax rules in order to provide guidance on this popular tax entity. Includes discussion of the tax consequences of distributions from S corporations under recent IRS regulations and guidelines....
Although seasoned practitioners are likely to understand many of the fine points of general and limited partnerships, C and S corporations, LLCs and LLPs as well as individual proprietorships, it can still be a challenge to identify the specific form of organization that is right for a particular ...
(This course covers professional ethics topics other than independence.) As a member of the AICPA, you are required to uphold the AICPA's Code of Professional Conduct. Such compliance with the Code helps you retain the confidence of the public, your clients and your peers. Failure to comply ...
Your success as a CPA depends, in large part, on your reputation for honesty, integrity and professionalism. Statements on Standards for Tax Services (SSTS) Nos. 1-8 reflect the AICPAÆs standards of ethical tax...
Explore the taxation of investments including capital gains, discount bonds, tax-free exchanges, and passive investments. Study the tax issues associated with premiums, withdrawals and benefits from life insurance and annuities. Develop retirement planning strategies that include the tax aspects ...