Model Tax Curriculum

July 18, 2014

Model Tax Curriculum

model tax curriculum publication

The AICPA, in partnership with the American Taxation Association (ATA), developed the Model Tax Curriculum (MTC) as a resource for accounting educators seeking to develop or modify accounting programs or course offerings to best prepare students to enter the accounting profession. The primary objective of the MTC is for students to 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.

Background Information & Acknowledgements

The MTC was first developed in 1996, modified in 1999, and then completely revised in 2007. In 2012, the AICPA empaneled the Model Tax Curriculum Task Force (Task Force) to revisit the MTC in light of recent and significant changes in the accounting profession, pedagogy, and the tax environment. Many of the members of the Task Force have been involved in one or more prior MTC revisions.

In their report to the Tax Executive Committee, the Task Force summarized their work process, stating that they:

  • Clarified learning objectives by making reference to a commonly used taxonomy of learning (Bloom’s)
  • Restructured the presentation of the learning objectives into a hierarchy
  • Provided an expanded discussion of the content and expectations of each of the learning objectives
  • Provided sample syllabi incorporating the learning objectives

The Task Force decided not to revise the 2007 Matrix, which they unanimously found to be cumbersome to use and confusing. They deleted linkage to the AICPA Core Competencies since they were undergoing significant revision, and contacted the Pathways Commission Implementation group for guidance on coordination of their respective efforts.

The AICPA Tax Division acknowledges the efforts of the Model Tax Curriculum Task Force, including the significant involvement by members of the ATA, in the development of the updated MTC.

Task Force members: Annette Nellen, CPA, Esq., CGMA; Nancy Nichols, Ph.D., CPA; Tom Purcell III, Ph.D., J.D., CPA, Chair; Shelley Rhoades-Catanach, Ph.D., CPA; Jane Rubin, CPA, CGMA; Roby Sawyers, Ph.D., CPA; Brian Spilker, Ph.D., CPA

Read an article from The Tax Adviser: The Model Tax Curriculum: 2014 Revisions Provide a Valuable Tool for Accounting Programs

Download the MTC to use in your classroom, including two sample syllabi!