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Accounting Methods & Periods: Including Form 3115 - Tax Staff Essentials
CPE Self-study

Accounting Methods & Periods: Including Form 3115 - Tax Staff Essentials

This course will help practitioners best determine accounting methods for their clients and how to keep them in compliance.

$60 - $80
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Joseph Walsh


1 year

Product Number


 Business & partner 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

My client changed accounting methods - now what?

This course will answer that question and more. When do you file Form 3115, Application for Change in Accounting Method? What regulations allow variations between financial and tax reporting? When it comes to accounting methods, questions like these are common among tax professionals.

Learn about various factors in determining proper accounting methods, with detailed examples of court rulings and client examples for specific industries. Learn about updates due to the Tax Cuts and Jobs Act (TCJA), changes to the cash method of accounting rules, and issues related to changes in an accounting period of an entity.

A case study and example tax forms highlight how to identify which IRS revenue procedures are applicable to a given client situation, as well as how and when to prepare Form 3115.

Who Will Benefit

  • Tax professionals in public accounting
  • Tax professionals within corporate finance or tax departments

Key Topics

  • What constitutes a method
  • Cash versus accrual
  • Automatic changes
  • Changes needing permission
  • When and how to change a method
  • How to account for the change in method

Learning Outcomes

  • Recognize when the use of the cash method is appropriate.
  • Understand and apply the basic rules for a change in accounting method.
  • Choose a proper accounting period under the federal tax rules.
  • Identify which IRS revenue procedures provide the guidance for a given scenario for a taxpayer to change his or her accounting method with the IRS.
  • Prepare Form 3115, Application for Change in Accounting Method, and recognize how and when this form should be filed by the taxpayer.
Credit Info
CPE Credits
NASBA Field of Study
Experience in taxation
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members
Tax Section Members

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Contact us
Joseph Walsh
"More than any other tax program that I'm aware of, Golden Gate University has a professional rather than an academic orientation. All the faculty members have a wealth of practical tax experience and bring the real world into their classroom. Joe Walsh joined Golden Gate University as Dean of the School of Taxation in 1984 and has been serving as a Professor of Taxation since 1993. In addition to teaching at GGU, he was the faculty advisor/coach for the team of tax students that won Tax Challenge. Joe won the Best Article award from the Tax Section of the American Institute of CPAs, and the Distinguished Service Award at GGU.He is an inactive California CPA, a member of the Tax Section of State Bar of California and the San Francisco Tax Club, where he was president in 2000. Some of Joes previous positions include Associate Tax Counsel at Bank of America and Associate at the law firm of Fitzgerald, Abbott and Beardsley. He has authored numerous articles for various tax journals including Practical Tax Strategies, Taxation for Accountants, and The Tax Advisor. Joe holds a B.S. and an M.B.A. from University of California, Berkeley, a J.D. from University of California, Hastings College of the Law and an LL.M. in Tax from New York University."

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Accounting Methods & Periods: Including Form 3115 - Tax Staff Essentials
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