Course ID: AAC11107 Accounting for Uncertainty in Income Taxes
Course Reading: Course Readings are all on-line or downloadable 

Course Materials:
Practice Guide on Accounting for Uncertain Tax Positions under Fin 48 -AICPA 
Fin48 Implications -LMSB Field Examiners' Guide

Level: Basic
Category: Accounting
Credit Hours: 2
Prerequisites: None
Exam: Accounting for Uncertainty Exam (click on the link to view or print)
(The paper version and on-line version of the exam have the same questions.)

Supplementary Reading Link (Optional):
FIN 48 (click on link to view or read)

Course Objective:
To gain an understanding of Financial Accounting Standards Board Interpretation (FIN) No. 48, Accounting for Uncertainty in Income Taxes from the perspective of both GAAP and the IRS.  To appreciate the implications of FIN 48 and its process for evaluation of an uncertain tax position. 
 

Course Description:
This course covers FIN 48, Accounting for Uncertainty in Income Taxes, which interprets SFAS No. 109, Accounting for Income Taxes. The course covers the contents of FIN 48 from an accounting, auditing and tax perspective.  Reading materials are an AICPA practice guide as well as an Internal Revenue Service Examiner's Guide. All materials are on-line.

Exam Information: This course is currently be offered at no charge -  free.

Once you are ready to enroll and take the on-line study guide or on-line exam do one of the following:

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