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CPA Evolution Model Curriculum

CPA Evolution Model * Curriculum *Sample, example | Updated November 2021 Disclaimer: The contents of this publication do not necessarily reflect the position or opinion of the American Institute of CPAs (AICPA), its divisions and its committees, and do not necessarily reflect the position or opinion of the National Association of State Boards of Accountancy (NASBA), its divisions and its committees. This publication is designed to provide accurate and authoritative information on the subject covered. It is distributed with the understanding that the authors are not engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional should be more information about the procedure for requesting permission to make copies of any part of this work, please email with your request.

Jan Taylor-Morris, CPA, CGMA, Ph.D. Daniel J. Dustin, CPA. Academic-in-Residence, AICPA Vice President — State Board Relations, NASBA. 5 CPA Evolution Model* Curriculum CPA Evolution Model* Curriculum. FOUNDATION Business program curriculum including accounting principles CORE Business analysis and reporting

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CPA Evolution Model Curriculum

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73 Section 3: Tax Compliance and Planning (TCP) Discipline 73 Module 1: Individual Tax Fundamentals and Tax Planning 75 Module 2: Acquisition, Use and Disposition of Assets 76 Module 3: Tax Accounting Methods 77 Module 4: Federal Taxation of Entities 78 Module 5: C Corporations 79 Module 6: S Corporations 80 Module 7: Partnerships

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