On-Demand

42.5 CPE Credits

Tax Staff Essentials Level 3 - Tax Senior/Supervisor (2026)

Tax developments for seniors and supervisors

On-Demand
42.5 CPE Credits

Tax seniors and supervisors get the tax updates and education they need to excel in their roles.

Current tax developments for seniors and supervisors

Courses in Level 3 of Tax Staff Essentials are designed to help tax professionals tackle the more challenging areas of taxation by focusing on understanding business strategies and analyzing clients’ competitive positions.

Materials encourage professionals to convert this knowledge into tax planning and business advice.

How to review tax returns, taught by the experts

Half of this series is dedicated to teaching tax professionals the fundamentals of reviewing tax returns prepared by junior staff. Industry experts share their insights into identifying errors, omissions, and other common issues seen in practice.

Popular tax niches

Increasing exposure to specialized tax niches will position your workforce to capitalize on emerging cross-selling opportunities. Key subject matters covered include:

  • FASB ASC® 740, Income Taxes
  • Estates and trusts
  • Tax-exempt organizations
  • Reviewing individual, S corporation, and partnership returns

Courses include:

  • Form 990: Best Practices for Accurate Preparation
  • Income Tax Accounting
  • Estate & Trust Primer
  • Reviewing Individual Returns: What Are You Missing?
  • Reviewing S Corporation Tax Returns: What Are You Missing?
  • Reviewing Partnership Tax Returns: What Are You Missing?

The latest in tax legislation

Tax Staff Essentials courses are updated regularly to include topical issues in taxation, including the effects of SECURE Act 1.0 and 2.0, recently released Treasury Regulations, and more.

Learning Objectives

  • Identify filing requirements for Form 990, Form 990-EZ, and Form 990-N.
  • Recall the objectives and key terms of FASB ASC 740, Income Taxes.
  • Identify the elements of a trust.
  • Identify the warning signs that a client might have unreported income.
  • Determine proper tax return reporting of a like-kind exchange transaction.
  • Identify the accounts that affect the accumulated adjustments account.
  • Identify which items go on page 1 of Form 1120-S and which go on Schedule K.
  • Identify the mechanics of a partnership’s tax return, including partner capital account calculations and permissible tax years.
  • Determine the proper allocation of recourse liabilities among partners.

Major Topics

  • Keys to getting Form 990 preparation correct the first time
  • Scope of FASB ASC 740
  • Tax positions, including uncertain tax positions
  • Common errors made involving Forms 1040, 1120-S, and 1065
  • Taxation of trusts and estates
  • Basic concepts of estate planning

CPE Credits Available

42.5 CPE Credits
10
Accounting
32.5
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax

Prerequisites

Basic knowledge of U.S. federal income taxation

Intended Audience

  • Tax seniors and supervisors in public practice
  • Mid-level CPAs working in industry

Provider

AICPA - Durham

Purchase This Course

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  • COCPA Non-Member

    $ 609 609
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