TCP CPA Exam: How to Calculate the Amount of a C Corporation’s Net Operating Loss for a Given Year and the Related Carryforward or Carryback
TCP CPA Exam: Understanding the Limitations on the Use of Net Operating Losses When There is an Ownership Change
TCP CPA Exam: How to Calculate the Return on Investment for Different Investment Options Net of Tax Impact, Given a Specific Planning Scenario
TCP CPA Exam: How to Prepare a Schedule to Make Decisions on Selecting a Retirement Plan from Different Options Given a Specific Planning Scenario
TCP CPA Exam: Understanding the Implications of Legal Ownership of an Asset and Beneficiary Designations on an Estate and Its Beneficiaries
TCP CPA Exam: Understanding How Insurance is Used in Planning to Mitigate Risk, Including Life Insurance, Long-Term Care Insurance, and Umbrella Policies
TCP CPA Exam: How to Plan for Funding Post-Secondary Education Including Qualified Tuition Programs, Student Loans, Grants, and Scholarships
TCP CPA Exam: Understanding the Risks Associated with Different Investment Options Such as Equity Securities and Corporate and Municipal Bonds
TCP CPA Exam: How to Identify Potential Tax Savings From Gifting Ownership of Noncash Property to an Individual Given a Specific Planning Scenario
TCP CPA Exam: Understanding the Unified Transfer Tax System and How the Exclusions and Deductions Impact the Planning for Gifts and Gift Taxation
TCP CPA Exam: Understanding Allowable Gift Tax Deductions and Exclusions for Federal Gift Tax Purposes
TCP CPA Exam: How to Review an Individual’s Basis Schedules for a Pass-Through Entity to Assess Allocation of Loss for At-Risk Limitations and Passive Activity Rules
TCP CPA Exam: How to Calculate the Utilization of Suspended Losses on the Disposition of a Passive Activity for Tax Purposes
TCP CPA Exam: How to Calculate the Passive Activity Loss Limitations Given a Scenario, Including the Netting of Passive Activity Gains and Losses
TCP CPA Exam: How to Calculate the At-Risk Loss Limitation Where an Individual Materially Participates, Including Pass-Through Entities and Rental Real Estate
TCP CPA Exam: How to Review an Individual’s Projected Income and Expenses to Determine Tax Implications and Provide Options to Minimize Tax Liability
TCP CPA Exam: How to Calculate the Potential Tax Savings When Donating Noncash Property to a Charitable Organization to Minimize an Individual’s Tax Liability
TCP CPA Exam: How to Calculate Estimated Tax Payments for an Individual to Avoid Underpayment Penalties Given a Specific Planning Scenario
TCP CPA Exam: Understanding the Impact of Using Either Itemized Deductions vs the Standard Deduction for Planning Purposes Given a Specific Scenario
TCP CPA Exam: Identify Projected Tax Savings Through Utilization of FSAs and HSAs for Planning Purposes Given a Specific Scenario
TCP CPA Exam: Understanding the Effect of Changing Tax Rates and Legislation on the Timing of Income and Expense Items for Planning Purposes Given Specific Scenarios
TCP CPA Exam: How Certain Items of Gross Income Such as Imputed Interest on Below-Market Loans or Compensation Earned Outside the U.S. Affects an Individual’s Taxable Income
TCP CPA Exam: Understanding the Items Included in Determination and Computation of Alternative Minimum Taxable Income
TCP CPA Exam: Understanding the Impact of Equity Compensation Awards on an Individual’s Taxable Income
ISC CPA Exam: How to Determine the Appropriate Form and Content of a Report on the Examination of Controls at a Service Organization Related to a SOC Engagement
ISC CPA Exam: How to Prepare Results of Testing of Controls to be Included in the SOC 2 Report of the Test of a Control
ISC CPA Exam: Understanding the Types of Opinions and Report Modifications When Deficiencies Have Been Identified in a SOC Engagement
ISC CPA Exam: Understanding the Carve-Out vs the Inclusive Method of Reporting on CSOCs in a SOC Engagement
ISC CPA Exam: How to Perform Procedures to Identify Subsequent Events That Could Require Disclosure Related to a SOC 1 or SOC 2 Engagement
ISC CPA Exam: How to Prepare a Comparison of Management’s System Description to Suitable Criteria in a SOC 1 or SOC 2 Engagement
ISC CPA Exam: How to Obtain an Understanding of How a Service Organization Provides Its Users Information on How to Report on a System Subject to a SOC 2 Engagement
ISC CPA Exam: How to Obtain an Understanding of the System Addressed by a SOC 2 Engagement, Including the Boundaries of the System
ISC CPA Exam: Understanding Requirements About Obtaining Management’s Written Representations in a SOC 1 or SOC 2 Engagement
ISC CPA Exam: Understanding the Purpose of Complementary User Entity Controls (CUECs) Identified by Service Organization Management in their System Description
ISC CPA Exam: Understanding the Description Criteria for Management’s Description of an Entity’s Cybersecurity Risk Management Program
ISC CPA Exam: Understanding the Purpose and Common Sections of a System Description Subject to SOC 1 or SOC 2 Engagements
ISC CPA Exam: Understanding the Impact of Subsequently Discovered Facts on a SOC 1 or SOC 2 Engagement
ISC CPA Exam: Understanding Service Commitments and System Requirements in a SOC 2 Engagement and How They Correspond to the Trust Services Criteria
ISC CPA Exam: Understanding the Considerations for Deciding Between and Use of, the Inclusive and Carve-Out Method for Subservice Organizations and CSOCs
ISC CPA Exam: Understanding the Risk Assessment Requirements for a Service Organization and the Service Auditor
ISC CPA Exam: Understanding How Materiality is Determined and Used in Performing a SOC 1 or SOC 2 Engagement
ISC CPA Exam: Understanding the Independence Considerations Between the Service Auditor, Service Organization, and Subservice Organizations
ISC CPA Exam: How to Identify Management Assertions Specific to the Different Categories and Types of SOC Engagements
ISC CPA Exam: Understanding the Types of Subject Matters a Practitioner May be Engaged to Report on Using the Trust Services Criteria
ISC CPA Exams: How to Perform Procedures to Test Whether the Entity Responded to Cybersecurity Incidents in Accordance with the Incident Response Plan
ISC CPA Exam: Understanding the Use of Insurance as a Mitigation Strategy for a Security Incident or Data Breach
ISC CPA Exams: How to Perform a Walkthrough of an Organization’s Procedures Related to Confidentiality and Privacy and Compare with Documented Policies
ISC CPA Exam: Detecting Deficiencies in the Operation of Controls in a Service Organization’s Service Commitments and Systems in a SOC 2 Engagement
ISC CPA Exam: Determining Controls and Data Management Practices to Securely Collect, Process, Store, Transmit, and Delete Confidential Data
ISC CPA Exam: Methods for the Protection of Data During the Design, Development, Testing, and Implementation of Applications Using Confidential Data
ISC CPA Exam: How to Detect Deficiencies in the Operation of Controls in an Organization’s Commitments and Requirements in a SOC 2 Engagement
ISC CPA Exam: How to Perform a Walkthrough of an Organization’s Procedures Relevant to IT Security and Compare with the Documented Policies
ISC CPA Exam: How to Provide Input into a Security Assessment Report by Documenting the Issues, Findings, and Recommendations Identified After Performing Test of Controls
ISC CPA Exam: How to Perform Procedures to Understand How the Entity Communicates and Models Security Behaviors Through a Training Program
ISC CPA Exam: How to Determine the Appropriate Authorization Model and the Controls Used to Implement the Model in a Specific Scenario
ISC CPA Exams: Understanding the Appropriate Identification and Authentication Techniques and Technologies in a Specific Scenario
ISC CPA Exam: Understanding the Preventive, Detective, or Corrective Controls to Mitigate Risk of Cyber-Attacks for an Organization
ISC CPA Exam: Understanding the Purpose and Content of a Technology Acceptable Use Policy Including Considerations Specific to Mobile and BYOD Technology
ISC CPA Exam: Understanding the Concepts of Least-Privilege, Zero-Trust, Whitelisting, and the Need-to-Know Principle
ISC CPA Exam: How to Determine the Specific Cybersecurity Threats in an Organization’s Connections with Customers, Vendors, and Partner Organizations
ISC CPA Exam: Understanding the Cybersecurity Risks Related to Using Cloud Environments, Platforms, and Services
ISC CPA Exam: Understanding the Types of Attacks Such as Malware, Social Engineering, Distributed Denial of Service, etc
ISC CPA Exam: How to Classify the Different Types of Threat Agents Such as Internal vs External, or Attacker vs Hacker
ISC CPA Exam: Understanding Governance System Principles, Governance Framework Principles, and the Components of a Governance System According to COBIT 2019
ISC CPA Exam: Understanding the Purpose, Applicability, Target Audience, and Organizational Responsibilities of NIST SP 800-53
ISC CPA Exam: Understanding the Scope of the GDPR and Six Principles and Key Concepts for Personal Data
ISC CPA Exam: Understanding the Covered Entities and Permitted Uses and Disclosures of the HIPAA Security and Privacy Rules
