Fiduciary Accounting for Estates and Trusts
Tuesday, Sept. 1, 2026
9 a.m.-12:40 p.m. Central
4 CPE (4 technical)
Course code: 26WA-4913
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Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting.
Major subjects
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10 Principles of Tax Accounting for Trust Income.
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Entity accounting income and Form 1041.
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Uniform Principal and Income Act.
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Discretionary Power to Adjust.
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Allocations between principal and income.
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Trust accounting issues.
Learning objectives
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Apply a working knowledge of the financial accounting rules for estates and trusts.
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Identify planning and potential pitfalls.
Who should take this program?
- Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting of estate and trusts issues.
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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to receive member fee.
Instructor
Douglas Van Der Aa, CPA, JD
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (4.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic working knowledge of accounting for estates and trusts
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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