Meet the A&A CPE requirement with relatable topics applicable to the tax practioner's responsibilities. Understand why a tax return and a tax basis financial statement are not the same. Discover what GAAP versus tax differences need to be disclosed and address frequently encountered reporting and performance issues by tax practitioners. Plus, learn the differences in disclosures for tax basis financial statements.
- Highlights new and troublesome issues for those tax practitioners issuing compilation and review reports
- Examination of book versus tax differences
- Changes needed to the body of the statements when tax basis financials are presented
- Tax basis financials—what disclosures are really necessary?
- Problems and issues in compilations and reviews, including an update of SSARS 21
- Overview of recent relevant accounting standards updates
- Standards for tax and consulting services
- Identify differences between GAAP requirements and the tax return.
- Recognize problems in performance and documenting of preparations, compilations and reviews.
- Apply accounting standards and appropriate disclosures.
Tax practitioners who are associated with compiled or reviewed GAAP and/or tax basis financial statements.
Vendor:CalCPA Education Foundation
Member/Nonmember Fees:245 / 375
CPE:Accounting 8 hour(s)
Yellow Book Credit:No
California CPA Education Foundation
Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.
Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.
Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.
Day of program or no notice of cancellation, 100 percent course fee assessed.
If you transfer from an in-person class course to a webcast, the above policies apply.
Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.
To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.