Posts Tagged ‘AICPA’

Higgins Completes AICPA Business Valuation Course

Theresa Higgins, CPA, CVA completed the American Institute of CPA’s (AICPA) week-long business valuation school in late April. The course is offered to CPAs who are preparing to sit for the AICPA’s Accreditation in Business Valuation exam, which is offered in July and December each year. Upon passing the exam and attesting to experience as…

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S Corporation Built-In Gains Tax

Are you looking for a summary of the S Corporation Built-In Gains Tax? Take a look at the AICPA’s Tax Advisor’s article “The S Corporation Built-In Gains Tax: Commonly Encountered Issues.” These built in gains typically occur when a C corporation converts to an S corporation. This article discusses the common issues facing corporations in…

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