2015年美国税季十大税源

来源: 高顿网校 2015-01-27
  A mother tries to get her son out of bed in the morning to go to school, and says, "Come on, lazy head, get up. You're going to be late.” But he remained in bed, burrowing deeper under the covers. Finally, she pulled him out, and he said, "Mommy, I can't go to school. The kids throw sticks and stones at me, and they call me names." "But you have to go anyway," she said.  "Why?" he asked. "First of all," she said, "you're 50 years old. And, second, you're the principal."
  Your clients hopefully don’t throw sticks at you, but you are the CPA and like the principal, you need to show up, right?  So fight the urge to burrow - listed below are some popular tools from the AICPA to help you.
  (By the way, credit for that joke goes to former NBC president Michael Gartner, who included it in an excellent speech on the 10 Rules for Life at my college commencement. Good luck prying that date out of me.)
  1. Client communication materials – the Tax Practitioner’s Toolkit is your one-stop shop for communication resources. Download a tax law brochure, tweets, mini tax articles and other tools, such as the Affordable Care Act FAQs for Individuals to reinforce your value to current and prospective clients.
  2.Tax resource page– Find useful resources and products like the AICPA checklists (free for Tax Section), and identity theft information and tips. Also check out the Journal of Accountancy Quick Guide, a handy summary of tax rates, exemptions, credits and retirement plan limits.
  3.Affordable Care Act information– Get answers to questions both you and your clients have on the health care reform law at the Health Care Reform Resources Center. In addition, this detailed Tax Adviser article discusses where the IRS has said it will focus its efforts to ensure taxpayers comply this tax season.
  4. Managing Client Expectations– Extensions and Misconceptions (webcast) – Normally reserved for Tax Section members, this Tax Power Hour has been opened for all AICPA members. It reviews common myths surrounding extensions and includes a discussion on different approaches you can take to respond to client concerns. Also download this 2-pager  from the Tax Practitioner’s Toolkit to help clients understand what an extension is and debunk any fears.
  5.Professional standards – Refresh your memory on CPAs’ obligations for standards that need to be followed when preparing returns with the Statements on Standards for Tax Services #3. Also, read this helpful summary of the rules to follow if you spot an error in a previously filed return.
  6.Tangible property tools – Review this summary chart for the highlights and get more information and tools at the dedicated web page.
  7.Liability protection – You may enjoy the challenges of preparing returns, and offering tax advice can be rewarding, but worrying about a lawsuit? Not so much.  Brush up on ways to protect yourself against certain risks when using software.  Also be aware of tax issues when responding to third-party verification requests (sometimes referred to as comfort letters).
  8.IRS Hotlines Quick Reference Chart– Save yourself a little time by avoiding the entire “press 6 to hear…” and get to the option you need.  This list also includes numbers for dedicated lines such as international tax, Form 706, installment agreements, etc… And if you are a Tax Section member, review these FAQs for Contacting the IRS. These and other tools can be found on the Tax Section’s IRS Procedure & Tax Administration page.
  9. Future opportunities for your practice– Thinking past the next pot of coffee is tough but tax season is a client intensive period so take full advantage. Keep this checklist (provided by AICPA’s Personal Financial Planning Section) to spot financial planning needs when preparing a tax return and these tips for promoting additional services.
  10. Fun or useful things to do while you are on hold:
  Peruse this tax season fun calendar from AICPA’s Private Company Practice Section and start planning how you can incorporate morale builders, like Taco Day, for you and your staff.
  Catch up on tax news and analysis with the AICPA Tax Insider and Journal of Accountancy.
  Take a soothing virtual walk in the woods.
  Laugh for a minute with videos like this job interview (imagined by kids) or David Bowie and Mick Jagger being goofy.
  And remember, Eleanor Roosevelt was right, this too shall pass!
  小编寄语:意外和明天不知道哪个先来。没有危机是*5的危机,满足现状是*5的陷阱。
  来源:AICPA官网

USCPA备考 热门问题解答
美国注会考试考多少分及格?

uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。

uscpa一共几门几年考完?

uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。

uscpa一年能考几次?

NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。

uscpa的含金量如何?

uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。

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Feifei

高顿USCPA研究院院长

学历背景
美国纽约市立大学会计本科&硕士
教学资历
高顿USCPA研究院院长、USCPA中国校友会副会长、高顿考前冲刺营人气教练、1对1考前辅导教练
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专业度高,擅长规划,富有亲和力
Feifei
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  • 老师好,美国注会考试怎样备考(越详细越好)?
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  • 老师好,有了美国注册会计师证后好找工作吗?
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Zhou

高顿USCPA明星讲师

学历背景
管理学博士
教学资历
南京审计大学审计硕士研究生导师、现任南京审计大学内审计教育项目主任、10年以上教学研究经验
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教学严谨,思路清晰,细心负责
Zhou
  • 老师好,uscpa如果不去考会怎么样?
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  • 老师好,uscpa工资一般是多少钱?
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Jin

高顿USCPA明星讲师

学历背景
加拿大英属哥伦比亚大学会计硕士
教学资历
美国注册会计师、纳斯达克上市企业CFO、十多年北美学习及工作经验,是高顿知名讲师
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课程讲授幽默风趣,深入浅出,引人入胜
Jin
  • 老师好,美国注册会计师工资待遇如何?
  • 老师好,35岁考美国注册会计师有意义吗?
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  • 老师好,考完美国注册会计师可以做什么工作?
  • 老师好,uscpa美国注册会计师年薪一般多少?
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Lai

高顿USCPA研究院人气讲师

学历背景
美国德州A&M大学会计硕士
教学资历
USCPA&CMA双证持证人、国内USCPA考试满分记录保持者,现任Deloitte事务所高级税务,是高顿知名讲师
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通俗易懂,逻辑分析力强,对考点把握十分精准
Lai
  • 老师好,uscpa证书一年挣多少钱?
  • 老师好,美国注册会计师能干什么工作?
  • 老师好,uacpa自学过的概率大吗?
  • 老师好,美国注会一共几科几年过?
  • 老师好,uscpa考下来大概费用多少?
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