Financial and Tax Accounting for S Corporations
Tuesday, Aug. 25, 2026
2-5:40 p.m. Central
4 CPE (4 technical)
Course code: 26WA-4737
View pricing
This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the AICPA "small" GAAP accounting standards. This course does not qualify for IRS credit.
Major subjects
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Review of the AICPA "small&" GAAP rules.
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The impact of the entity's tax status history on its financial accounting.
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Deferred tax accounting for S corporations.
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Required S status financial accounting disclosures.
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Financial accounting impact of the C to S election and the S to C election.
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The relationship of financial accounting and the Form 1120S.
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Financial and tax accounting for the S corporation shareholder equity account.
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Financial vs. tax accounting for loans to and from S corporations and their shareholders.
Learning objectives
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Apply key financial accounting aspects of S corporations.
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Explore the common differences between financial accounting and tax accounting for S corporations.
Who should take this program?
- CPAs working with S corporations and members in business and industry seeking to keep their knowledge current.
Pricing
|
Standard Member Fee |
$149.00
|
 Standard Nonmember Fee |
$149.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$149.00
(Standard Nonmember Fee).
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Instructor
Steven Dilley, PhD, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Accounting - Technical (4.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic working knowledge of financial accounting
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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