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Tax Staff Essentials, Level 3: Tax Senior-Supervisor
CPE Self-study

Tax Staff Essentials, Level 3: Tax Senior-Supervisor

Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This level will give Staff, Seniors and Supervisors the confidence necessary to begin assuming client and engagement management responsibilities.

$515 - $705
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NASBA Field of Study




CPE Credits



2 years

Product Number


 Business & partner 
Product Details

Capitalize on emerging cross-selling opportunities.

Identify the more difficult areas for experienced tax compliance specialists by focusing on understanding business strategies and analyzing your client's competitive position, then converting this knowledge into tax planning and business advice.

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 and deferred income taxes
  • Estates and trusts
  • Tax-exempt organizations
  • Real estate transactions
  • Advanced S corporation concepts

This level will give staff, seniors, and supervisors the confidence to begin assuming client and engagement management responsibilities. Two additional case study-based courses have been added to the curriculum. These give staff, seniors, and supervisors the opportunity to work through real-life, application-based scenarios.

Courses Included:

Tax Staff Essentials is a comprehensive, integrated curriculum that provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.

Who Will Benefit

  • Seniors and supervisors

Key Topics

  • Using IRAs in strategic plans
  • S corporation current developments: tax planning impact
  • Use of qualified subchapter S subsidiaries (QSUB) and trusts (QSST)
  • Shareholder compensation planning
  • Types of trusts and trustee powers
  • Basic concept of estate planning
  • Advantages and disadvantages comparison of business entities
  • Business acquisition basics
  • Asset versus stock-based transactions
  • Valuation considerations
  • In-depth look at Form 990 and all related schedules
  • Tax issues facing tax-exempt organizations

Learning Outcomes

  • Identify circumstances that warrant converting from S corporation to C corporation and gain a basic understanding of how to make the conversion.
  • Identify tax issues related to the formation of a corporation.
  • Apply the complex rules of basis and distributions.
  • Apply the rules related to acquisitions and liquidations of S corporations.
  • Identify the uses of trusts as S corporation shareholders.
  • Distinguish the concept of a trust and the various types of trusts.
  • Distinguish for clients the filing requirements for Forms 706 and 709.
  • Identify the elements of an estate and grantor trusts.
  • Use the basic steps in a business acquisition.
  • Analyze the three principle approaches to valuation of a business.
  • Differentiate compensation alternatives for individual buyers and sellers.
  • Compare and use Forms 990, 990-EZ, and related schedules.
  • Differentiate which organizations must file returns and which are exempt.
Credit Info
CPE Credits
NASBA Field of Study
Tax Staff with 3–5 years of experience
This is a digital product. With full paid access the content will be available to you for 2 years 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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Tax Staff Essentials, Level 3: Tax Senior-Supervisor
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