Model Tax Curriculum 

    Published August 08, 2007

    The Model Tax Curriculum (MTC) is intended as a tool for tax faculty seeking to modify their tax programs and course offerings and to assist faculty in preparing students to enter the accounting profession. The AICPA first developed the MTC in 1996 and modified it in 1999. Subsequent changes in the accounting profession and education caused a reexamination of the MTC resulting in a complete revision in 2007.

    The primary objective of the MTC is that students understand the role taxation plays in business decision making and financial reporting by building a foundation for future learning in tax even if the student does not plan on becoming a tax professional. To achieve this, the MTC recommends that faculty use a framework to help students organize their knowledge so that the curriculum does not consist of a series of disconnected technical tax topics. A framework for understanding the law and how it affects decisions can help students build a foundation that supports life-long learning as an accounting professional.

    The revised MTC also differs fundamentally from its predecessor in that it focuses on learning outcomes. It recognizes that students may achieve these learning outcomes through multiple paths; therefore, the accounting curriculum is viewed in its entirety with the tax portion not restricted to a single tax course or even to tax courses only. In addition, the revised MTC incorporates a matrix that maps its recommended learning outcomes to the AICPA core competencies and technical tax curriculum content. The technical portion of the curriculum content is based on the AICPA’s tax content specification outlines for the CPA exam with some slight modifications. The technical component is not intended to be all-inclusive, nor does the revised MTC suggest that all of the listed topics must be covered in every program. This matrix is intended to be of assistance to faculty when they examine their curricula to ensure that students can achieve the learning outcomes.

    Task Force Members: Shirley Dennis-Escoffier (University of Miami), Beth Kern (Indiana University South Bend), Ed Maydew (University of North Carolina), Tom Purcell (Creighton University), Shelley Rhoades-Catanach (Villanova University), Jane Rubin (Jane Rubin, CPA), Jeff Totten (Deloitte and Touche), and James Young (University of Illinois).

    The Model Tax Curriculum is available for download and application in your classroom.

    Model Tax Curriculum Outline

    Model Tax Curriculum Matrix

    Teaching Resource

    " Tax Education: Experiences With the Model Tax Curriculum" by Shirley Dennis-Escoffier, Anna C. Fowler, et. al.

    This article from the May 2001 issue of AICPA's The Tax Adviser recounts the experiences of four faculty members who are using the Model Tax Curriculum in their classrooms. Suggestions are offered to faculty who wish to adopt the curriculum.

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