November 20, 2023


2 Total CPE Credits


Webinar (CA): Fiduciary Accounting Part 1: Fiduciary Duty Basics & Authority-UPIA (UFIPA) 2023

  • Instructor

    Jacqueline Patterson

Learning Objectives

• Recognize the importance of understanding fiduciary accounting and its relationship to fiduciary taxation
• Determine how to calculate fiduciary accounting income
• Identify the difference between income and principal
• Recognize fiduciary accounting as responsibility accounting
• Recognize the difference between probate accounting and trust accounting

Major Topics

• What is Fiduciary Duty and How does it Apply to a Trustee or Personal Representative
• What are the State Statutory Accounting Rules and Where Can you Find Them
• What is Fiduciary Accounting Income
• What is Fiduciary Account Principal
• How Does Fiduciary Accounting Impact Fiduciary Taxation

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs and financial professionals


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

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