November 22, 2023


2 Total CPE Credits


Webinar (CA): Fiduciary Accounting Part 3: Special Accounting Elections & Distributions 2023

  • Instructor

    Jacqueline Patterson

Learning Objectives

• Determine the special accounting rules available to a fiduciary
• Recognize the flexibility inherent in the elections provided by the state statutory accounting rules
• Identify situations where the use of special accounting rules can benefit both the trust and the beneficiaries

Major Topics

• Analyze a Traditional Fiduciary Accounting Situation
• Determine the Use of the Reserve for Depreciation
• Become acquainted with the Special Accounting Rule for Business Assets
• Review the Accounting Treatment of Distributions from Entities

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax 2023

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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