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CPE Self-Study
Working Paper Documentation - Tax Staff Essentials
NASBA FIELD OF STUDY
Taxes
LEVEL
Basic
CPE CREDITS
Online: 2.5
Learn to appropriately and adequately prepare, organize and understand workpapers.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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Product details

Save when you buy the complete Tax Staff Essentials, Level 1 online bundle.

Workpapers support the creation of a tax return. Practitioners must provide proper data for their work, through accurate documentation of the position taken on a return and by providing authoritative support for it. This documentation not only impacts the preparer, but is required by the IRS to complete a proper audit of the return.

The Internal Revenue Code requires every taxpayer to keep records and statements necessary for the proper administration of the tax laws. The accounting records of a taxpayer must include the regular books of account, as well as any working papers that may be necessary to support the entries on the books of account and in the tax return. However, nothing in federal tax law prescribes a specific format for tax return working papers. Updated for the Tax Cuts and Jobs Act (TCJA), this CPE course will help you appropriately and adequately prepare, organize and understand workpapers.

Learning Objectives

  • Recall how to interpret and document tax return information and correctly organize working papers
  • Identify which working papers are appropriate for specific tax situations
  • Recall how to prepare an Accrual to Cash Conversion Workpaper
  • Identify the crucial elements that should be contained in tax working papers
  • Recognize how to construct appropriate working papers for various types of tax items
  • Recall how to document tax adjustments with reference to the proper authority

Key Topics

  • Source of data for tax adjustments from books
  • Authority documentation
  • Case studies – good and bad workpapers

Who Will Benefit?

  • CPAs, particularly new tax staff

Discounts

Tax Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Tax Section.

Table of Contents
Author

Charles A. Borek, CPA, JD, MBA

Columbia, MD

Chuck Borek is a CPA and attorney with over 20 years of professional experience dealing with both business and nonprofit clients and has served in the capacity of officer and board member for several entities. He is also an award-winning speaker on a variety of accounting topics, having conducted over 300 live and web-based presentations across the country.

After serving for several years as a partner in a regional CPA firm in the Washington, DC area, Chuck founded The Borek Group, LLC, which develops professional education materials for both CPAs and lawyers. He concurrently acts as a consultant to the Columbia, Maryland firm of Davis, Agnor, Rapaport & Skalny, LLC.

In addition to his professional experience, Chuck has taught graduate students at American University and at the University of Baltimore and undergraduate students at Prince George's Community College in Maryland, where he held the position of Associate Professor of Accounting from 1998 to 2003. He is also a former Commissioner on the Howard County (Maryland) Pension Oversight Commission. Chuck has authored multiple books, articles, and professional publications for many organizations, including AICPA and BNA. He is currently working on several projects for a variety of publishers.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$69.00
Member Quantity:
Non-Member Quantity:
Quantity:
Estimated total:
$69.00
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CREDIT INFO
CPE credits
Online: 2.5
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
TSE.WPD
Group Pricing
Product number: GT-TSE.WPD
Contact a representative for group pricing or on-site training opportunities. 800.634.6780 (Option 1) | Contact Us
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